ANALISIS PENERAPAN PSAK 109 DALAM MENYUSUN LAPORAN KEUANGAN DI LAZISMU PONOROGO

ABSTRACT

The purpose of this study was to determine and analyze the application of PSAK 109 in preparing financial statements at LAZISMU Ponorogo. The object of the research was conducted at LAZISMU Ponorogo. The analysis method uses a qualitative method with a descriptive approach. From the results of the research conducted by the author, it can be concluded that the accounting recording process carried out by LAZISMU Ponorogo includes: the treatment and application of zakat accounting carried out by LAZISMU Ponorogo uses an accrual basis recording system. This system is a recording system in which transactions that occur are recorded based on the concept of actual recognition. In the accounting recording process LAZISMU Ponorogo uses a computerized system. The results of this system are in the form of accounts and ledger balances sourced from transactions that have been inputted. This system is directly connected to the central LAZISMU so that the central LAZISMU is easier to supervise each branch. The suitability of the application of zakat accounting practices in LAZISMU Ponorogo based on PSAK No. 109, it is found that in terms of recognition and measurement, LAZISMU Ponorogo has complied with PSAK No. 109. Meanwhile, in the presentation and disclosure, LAZISMU Ponorogo has not implemented PSAK No. 109.
Keywords: Financial Statements, LAZISMU Ponorogo, PSAK 109.