Implementasi Prinsip Syariah dalam Akuntansi Keuangan Zakat, Infak, dan Sedekah pada Lembaga Amil Zakat

Abstract

This study aims to examine the implementation of sharia principles in the financial accounting practices of zakat, Infaq, and Sadaqah (ZIS) in Amil Zakat institutions, and identify the extent to which the implementation is in accordance with Sharia accounting standards in force in Indonesia. The background of this study is based on the importance of transparency, accountability, and compliance with Sharia principles in the management of social funds of the ummah, in order to increase public confidence in zis management institutions. The research method used is a qualitative approach with case study design. Data were collected through in-depth interviews with institution managers, direct observation, and analysis of ZIS financial statement documents. The data obtained were analyzed using data reduction techniques, data presentation, and conclusion. The results showed that most Amil Zakat institutions have implemented sharia principles in the recording and reporting of ZIS finances, especially in terms of separation of funds, contract-based recording, and reporting referring to PSAK 109. However, there are still challenges in the implementation as a whole, especially related to limited human resources who understand Islamic accounting and the use of information technology systems that are not optimal. This study provides recommendations for amil zakat institutions to increase human resources capacity and strengthen sharia-based financial reporting systems in order to realize more professional and in accordance with Sharia maqashid.