Implementation of Zakat Accounting at the Al-Hikmah Mosque Zakat Management Agency in Soka Boyolali

Dimas Ilham Nur  Rois; Sari Kurniati; Agni  Astungkara; Endang  Masitoh; Fithri Setya  Marwati; Raisa Aribatul  Hamidah

doi:10.55885/jucep.v4i1.356

Authors

Dimas Ilham Nur Rois Universitas Islam Batik, Indonesia
Sari Kurniati Universitas Islam Batik Surakarta
Agni Astungkara Politeknik Negeri Semarang, Indonesia
Endang Masitoh Universitas Islam Batik, Indonesia
Fithri Setya Marwati Universitas Islam Batik, Indonesia
Raisa Aribatul Hamidah Universitas Islam Batik, Indonesia

DOI:

https://doi.org/10.55885/jucep.v4i1.356

Keywords:

Zakat, Zakat Accounting, Zakat Financial Reports, Zakat Management

Abstract

This activity aims to raise awareness of the importance of zakat accounting and the ability to manage zakat systematically in accordance with Islamic law within the community. The activity is carried out through three stages: first, a lecture on the fundamentals of zakat accounting; second, training on zakat accounting in accordance with PSAK 109; and third, providing assistance in implementing zakat accounting during the collection and distribution of zakat. Following these activities, the zakat managers of Al-Hikmah Mosque in Soka, Boyolali Regency, have shown commitment and interest in applying zakat accounting to produce financial reports as a form of accountability to the muzaki.

References

Damayanti, R., Sujianto, A. E., & Asiyah, B. N. (2023). the Consistent and Integrated Management of Zakat in Promoting the Independence and Welfare of Mustahiq. EKSYAR: Jurnal Ekonomi Syari'ah & Bisnis Islam, 10(1), 97-108. https://doi.org/10.54956/eksyar.v10i1.437

Dhifallah, A. (2024). Navigating Dual Commitments: Adherence of Muslim NGOs to Islamic Principles While Integrating Humanitarian Principles-A Case Study on Islamic Relief Worldwide (Master's thesis, Hamad Bin Khalifa University (Qatar)).

Lisa, O. (2021). Implementation of Management Zakat as a Local Revenue. e-Repository Dosen Universitas Gajayana Malang.

Mukarromah, S., & NR, D. I. (2024). Manajemen Penghimpunan Dan Penyaluran Dana Zakat. Jurnal Pengabdian Kepada Masyarakat" Sidoluhur", 4(01), 368-374.

Nurfadilla, N. (2022). Pengaruh Pemanfaatan Dana Zakat, Infak, Dan Sedekah (Zis) Produktif Terhadap Tingkat Pendapatan Mustahik Pada Baznas Kabupaten Sinjai (Doctoral Dissertation, Universitas Islam Ahmad Dahlan).

Qutaiba, M., Owais, M., & Muharam, A. S. (2024). The Current Issue of Reporting Zakat in Indonesia: A Critical Analysis. Journal of Islamic Economic and Business Research, 4(1), 1-25. https://doi.org/10.18196/jiebr.v4i1.227

Rohmania, A. S., & Cokrohadisumarto, W. B. M. (2021). Optimization Optimization Analysis of Zakat Fund Collection Management. In Indonesian Conference of Zakat-Proceedings (pp. 243-256). https://doi.org/10.37706/iconz.2021.277

Sahri, Y., Bari, A., Kalsum, U., Permana, A., Hidayat, R., Herudiansyah, G., & Febriani, Y. (2022). Pelatihan Penyusunan Laporan Keuangan Zakat Fitrah Melalui Pemanfaatan Aplikasi Excel Pada Masjid Al Manar Muhammadiyah. Parta: Jurnal Pengabdian Kepada Masyarakat, 3(2), 65-71. https://doi.org/10.38043/parta.v3i2.3602

Saragih, U. R., Syafina, L., & Nurbaiti, N. (2024). Analysis of the Application of PSAK 109 to the Management of Zakat, Infaq, and Sadaqah Funds (Dompet Dhuafa Medan Helvetia). Quantitative Economics and Management Studies, 5(4), 805-814. https://doi.org/10.35877/454RI.qems2748

Yahya, I. (2020). Zakat Management in Indonesia: a Legal Political Perspective. Al-Ahkam, 30(2), 195-214.