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Akuntansi zakat dan pengelolaannya di perusahaan

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  • Neni Meidawati

Abstract

Untuk dapat mengelola organisasi Zakat Infak Sadaqah (ZIS) dengan baik diperlukan sistem informasi yang baik, salah satunya adalah akuntansi zakat. Oleh karena itu perlu dikembangkan sistem akuntansi yang khusus untuk pengelolaan keuangan di lembaga Badan Amil Zakat Infak Sadaqah (BAZIS), yang sampai saat ini belum banyak buku yang membahas pedoman atau standar penyusunan dan penyajian laporan keuangan lembaga tersebut, padahal telah banyak tumbuh dan berkembang lembaga-lembaga BAZIS di Indonesia.Dengan adanya lembaga-lembaga terebut, maka diperlukan akuntansi zakat yang khusus diterapkan untuk organisasi-organisasi ZIS yaitu bagaimana mengelola dana zakat, agar tujuan semula dikumpulkannya zakat dapat tercapai dan mencapai sasarannya, dan bagaimana cara penyusunan dan penyajian laporan keuangan sebagai pertanggungjawaban pengelola kepada para pemberi zakat. Diperlukan akuntansi zakat karena kespesifikan organisasi pengelola dana Zis dan informasi akuntansinya.

Suggested Citation

  • Neni Meidawati, 1998. "Akuntansi zakat dan pengelolaannya di perusahaan," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 2(2), pages 189-210.
    • Handle: RePEc:uii:jaaife:v:2:y:1998:i:2:p:189-210:id:11067
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