Imana, Anis Ni'am (2014) ANALYSIS ACCOUNTING FOR ZAKAH PROFESSION (A Case Study at BAZDA Branch of Sragen on Period 2013-2014). S1 Undergraduate thesis, Universitas Darussalam Gontor.

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Abstract

Accounting is a process of record, categorize, report, and has a very important role in any financial transactions base on Al- Qur'an in surah Al-Baqarah: 282. IFRS as standards of accounting for all conventional financial institutions in the world, and equipped by AAOIFI to appropriate on the needs of transaction on Islamic contract. Fairly, accounting for zakah is a tools of human needs at Amil Zakah Agency its on financial report. One of the Islamic component administered by AAOIFI is accounting for zakah. The health level of institutions its saw from the financial statement, then IAI as the manager accounting standards in Indonesia, has set up on accounting for zakah in SFAS 109 as a tool of reference for standard financial reports on LAZ/BAZ. Reviewing the zakah potential in Indonesia reached 217 trillion but the realization of it only at 2,73 trillion or one percent, then BAZ/LAZ should standardize in the financial statements expected to increase the confidence of muzakki. This research aims to analyze the application of accounting for zakah at BAZDA Branch of Sragen and adopted to the SFAS 109 that include in recognition, measurement, presentation and disclosure of report to improve the standards of zakah fund in financial report. This reasearch is field research with a type of qualitative explorative. In order to achieve intended purpose, the researcher attempted to collect primary and secondary data. To obtain the required data, the researcher uses the observation, documentaries and interviews method. When the data is collected, then analyzed by inductive and equipped by deductive way to draw a conclusion. This analysis results on that overall application of BAZDA Branch of Sragen were in accordance with SFAS 109 goals is the recognition, measurement and disclosure, except for the presentation of financial statements. BAZDA sragen uses cash basic method, mean is to record from all of transaction consist as following account: statement of funds source, the reports of receipt and distribution of zakat funds on a monthly and annually basis with a manual system, while the SFAS 109 requires a balance sheet, report on changes to asset- run, report changes of funds, cash flows statement and notes of financial statement. The researcher recommend to BAZDA Branch of Sragen to improve its financial statements and it is important to note that this research is imperfections and needs to criticism and suggestion. The further research is highly recommended.

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