Pemahaman Akuntansi Syariah bagi Lembaga Pengelola Zakat di Provinsi Sumatera Utara

  • Jurnal Nasional
  • Nasirwan, Azizul Kholis, Abdul Fatah Hassanudin, Jumiadi AW
  • Jurnal Manajemen Bisnis Eka Prasetya, Vol. 9 No. 1 Maret 2023


The Objective of this research to understanding of zakat management institutions regarding sharia accounting as a whole at the level of propositions, philosophies and concepts applied by the use of information technology. Mixed method analysis technique is data analysis using a mixture of quantitative and qualitative. The implication of this research is the importance of understanding the arguments and philosophies for Islamic accounting practitioners. The findings of this study are also very useful for encouraging the application of a zakat accounting system based on PSAK No. 109 concerning Zakat, Infaq/Sadaqoh Accounting. This study further explores practitioners understanding of the philosophical foundations and arguments for the application of Islamic accounting and looks at the use of information technology. The results of the study prove that zakat management institutions do not yet fully understand the level of propositions, philosophies and concepts of sharia accounting. However, the implementation has been doing accounting according to PSAK No. 109 concerning Zakat Accounting. The use of information technology has also been applied in practice in the field. Keywords: Management; Accounting; Sharia; Zakat.

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