Understanding of Sharia Accounting for Zakat Management Institutions in North Sumatra Province
Keywords:
Management; Accounting; Sharia; Zakat
Abstract
The Objective of this research to understanding of zakat management institutions regarding sharia accounting as a whole at the level of propositions, philosophies and concepts applied by the use of information technology. Mixed method analysis technique is data analysis using a mixture of quantitative and qualitative. The implication of this research is the importance of understanding the arguments and philosophies for Islamic accounting practitioners. The findings of this study are also very useful for encouraging the application of a zakat accounting system based on PSAK No. 109 concerning Zakat, Infaq/Sadaqoh Accounting. This study further explores practitioners' understanding of the philosophical foundations and arguments for the application of Islamic accounting and looks at the use of information technology. The results of the study prove that zakat management institutions do not yet fully understand the level of propositions, philosophies and concepts of sharia accounting. However, the implementation has been doing accounting according to PSAK No. 109 concerning Zakat Accounting. The use of information technology has also been applied in practice in the field.
References
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Zauro, N.A., Zauro, N.A., Saad, R.A.J. and Sawandi, N. (2020), “Enhancing socio-economic justice and financial inclusion in Nigeria: the role of zakat, Sadaqah and Qardhul Hassan”, Journal of Islamic Accounting and Business Research, Vol. 11 No. 3, pp. 555-572.
Zubaidi, N., Cahyono, D., & Maharani, A. (2019). Pengaruh kompetensi sumber daya manusia dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan. International Journal of Social Science and Business, 3(2), 68-76.
Abdullah, N., Derus, A.M. and Al-Malkawi, H.-A.N. (2015), “The effectiveness of zakat in alleviating poverty and inequalities: a measurement using a newly developed technique”, Humanomics, Vol. 31 No. 3, pp. 314-329.
Abdullah, S. (2011), “The impact of zakat on social life of Muslim society”, Pakistan Journal of Islamic Research, Vol. 8, pp. 85-91.
Adnan, Muhammad Akhyar. Nur, Barizah Bakar (2009), “ Accounting treatment for corporate zakat: a critical review” University International Islamic. Malaysia. Internationalo journal of Islamic and Middle Eastern Finance and Management Vol 2 (1).
Ahmed, H. and Salleh, A.M.H.A.P.M. (2016), “Inclusive Islamic financial planning: a conceptual framework”, International Journal of Islamic and Middle Eastern Finance and Management, Vol. 9 No. 2, pp. 170-189.
Alaro, A.A.-M. and Alalubosa, A.H. (2019), “Potential of sharī’ah compliant microfinance in alleviating poverty in Nigeria: a lesson from Bangladesh”, International Journal of Islamic and Middle Eastern Finance and Management, Vol. 12 No. 1, pp. 115-129.
Ali, I. and Hatta, Z.A. (2014), “Zakat as a poverty reduction mechanism among the Muslim community: case study of Bangladesh”, Asian Social Work and Policy Review, Vol. 8 No. 1, pp. 59-70.
Alim, M. N. 2011. Akuntansi Syariah Esensi, Konsepsi, Epistimologi, dan Metodologi. Jurnal Investasi Vol.7 No.2.
Al-Qaradawi, Y. (2011), Fiqh al-Zakah: A Comprehensive Study of Zakah Regulations and Philosophy in the Light of the Qur’an and Sunnah, Islamic Book Trust, Kuala Lumpur
Azizul Kholis (2012). Persepsi Akuntan Tentang Akuntansi Syariah: studi empiris di kota medan, prosiding simposium nasional ekonomi islam IV, UII Yogyakarta.
Batubara, Z. (2017). Perumusan Teori Akuntansi Islam. JAS (Jurnal Akuntansi Syariah), 1(1), 1-13.
Cokrohadisumarto, W. B M., Zaenudin, Z., Santoso, B. and Sumiati, S. (2019), “A study of Indonesian community’s behaviour in paying zakat”, Journal of Islamic Marketing, Vol. 11 No. 4, pp. 961-976.
De Zayas, F.G. (2003), The Law and Institution of Zakat, The Other Press, Kuala Lumpur
Hadi, D. (2018). Pengembangan Teori Akuntansi Syariah di Indonesia. Jurnal Akuntansi Multiparadigma, 9 (1), 106-123. doi: http://dx.doi.org/10.18202/jamal.2018.04.9007
Hameed, S. and Yaya, R. 2005. The objectives and characteristics of Islamic accounting: Perceptions of the Malaysian accountants and accounting academics. Malaysian Accounting Review, Issue 4.
Harahap, S. S. 2001. Menuju Perumusan Teori Akuntansi Islam. Jakarta: Pustaka Quantum.
Ikhsan, A., & Haridhi, M. (2017). Penerapan standar akuntansi keuangan Syariah pada koperasi jasa keuangan Syariah (studi pada baitul qiradh di kota Banda Aceh) (Doctoral dissertation, Syiah Kuala University).
Khoerulloh, A. K., & Janwari, Y. (2021). Analysis of Investment Decisions in Sharia Cooperatives: Does Sharia Accounting Standards Affect?. Economica: Jurnal Ekonomi Islam, 12(1), 119-140.
Owoyemi, M.Y. (2020), "Zakat management: The crisis of confidence in zakat agencies and the legality of giving zakat directly to the poor", Journal of Islamic Accounting and Business Research, Vol. 11 No. 2, pp. 498-510. https://doi.org/10.1108/JIABR-07-2017-0097
Patmawati, I. (2008), “Pembangunan ekonomi melalui agihan zakat: Tinjauan empirikal”, Jurnal Syariah, Vol. 16 No. 2, pp. 223-244.
Saad, R., Farouk, A. and Abdul Kadir, D. (2020), “Business zakat compliance behavioral intention in a developing country”, Journal of Islamic Accounting and Business Research, Vol. 11 No. 2, pp. 511-530.
Sartika Wati HS Arief, Hendrik Manossoh, Stanly W. Alexander , 2017 analisis penerapan PSAK no. 109 tentang akuntansi zakat, infaq/sedekah pada badan amil zakat nasional kota manado E-mail : sartikawatiarief@gmail.com, Jurnal Riset Akuntansi Going Concern 12(1), 2017, 98-107.
Siddiqi, S.A. (1948), Public Finance in Islam, Sh. M. Ashraf, Lahore
Siswantoro, D. (2018). Sharia accounting standard for sukuk (Islamic bond) accounting in Indonesia. Journal of Islamic Accounting and Business Research.
Taufikur Rahman, 2015, Akuntansi Zakat, Infak Dan Sedekah (Psak 109): Upaya Peningkatan Transparansi dan Akuntabilitas Organisasi Pengelola Zakat (OPZ) takur067782@yahoo.co.id Jurnal Muqtasid, Volume 6, Nomor 1, Juni 2015 https://muqtasid.iainsalatiga.ac.id/index.php/muqtasid/article/download/1026/700.
Yunita, N. A. (2019). Analisis Penerapan Standar Akuntansi Syariah Psak No. 101 Terhadap Pengelolaan Transaksi Keuangan Di Bank Syariah (Studi Pada Bank Bri Syariah Cabang Lhokseumawe). Jurnal Akuntansi dan Keuangan, 7(1), 23-32.
Zauro, N.A., Zauro, N.A., Saad, R.A.J. and Sawandi, N. (2020), “Enhancing socio-economic justice and financial inclusion in Nigeria: the role of zakat, Sadaqah and Qardhul Hassan”, Journal of Islamic Accounting and Business Research, Vol. 11 No. 3, pp. 555-572.
Zubaidi, N., Cahyono, D., & Maharani, A. (2019). Pengaruh kompetensi sumber daya manusia dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan. International Journal of Social Science and Business, 3(2), 68-76.
