Analysis of the Implementation Of PSAK Syariah Number 109 in Accounting for Zakat, Infaq, and Sadaqah

The research aims to understand the implementation of PSAK No. 109 in recording accounting for Zakat, infaq, and Sadaqah at the National Amil Zakat Agency. The study was conducted at the Baznas Bogor City, Baznas Bogor Regency, and Baznas Depok City using a qualitative-descriptive method. Research data was obtained through observation, interviews, and documentation. The research shows that Baznas Bogor City, Baznas Bogor Regency, and Baznas Depok City are implementing PSAK No. 109 based on recognition, measurement, presentation, and disclosure paragraphs. However, when funds are received in non-cash forms, recording, and measurement as arranged in PSAK No. 109 still need to be done. In this research, all evaluations were not too significan