Pengaruh Penerapan Pernyataan Standar Akuntansi Keuang 109 Terhadap Implementasi Good Governance (Survey Pada Badan Amil Zakat dan Lembaga Amil Zakat di Kota Bandung)

Abstract

Abstract. Zakat refers to a certain amount of property which shall be given by Moslems to people or groups who deserve it (the poor and others) according to Islamic law. In progress of implementation, Zakat Management Organization are growing to meet  public demands for accountability, especially to stakeholders and the wider community. Therefore, a standard accounting treatment is required to be used as a reference for both financial reporting, so does implementation and management of zakat according to the sharia rules and refers to SFAS 109 regarding zakat accounting, infaq, and alms. The purpose of this study was to find out about influence of Penerapan Pernyataan Standar Akuntansi Keuangan 109 (PSAK 109) regarding zakat accounting, infaq, and alms towards implementation of Good Governance in Badan Amil Zakat and Lembaga Amil Zakat. This research was using descriptive and verification methods. Respondents of the questionnaire was the managers of zakat institution who acknowledge about accounting practice in their institution. The analytical method used in this research was simple linear regression. The regression results shows that the implementation of good governance was not good if the application of SFAS 109 was not good either. The coefficient of determination number 62,6% means that 62,6% of good governance implementation determined by Penerapan Pernyataan Standar Akuntansi Keuangan 109 (PSAK 109) regarding zakat accounting, infaq, and alms while the rest 37,4% determined by other factors that not included in this study. Hence, the influence percentage of Penerapan Pernyataan Standar Akuntansi Keuangan 109 (PSAK 109) regarding zakat accounting, infaq, and alms toward the implementation of good governance was 62,6%.

Abstrak. Zakat adalah jumlah harta tertentu yang wajib dikeluarkan oleh orang yang beragama Islam dan diberikan kepada golongan yang berhak menerimanya (fakir miskin dan sebagainya) menurut ketentuan yang telah ditetapkan sesuai syariat Islam. Dalam perkembangannya Organisasi Pengelola Zakat semakin berkembang dan masyarakat menuntut untuk adanya pertanggungjawaban khusunya kepada stakeholders dan masyarakat luas. Oleh karena itu, itu diperlukan suatu standar dalam perlakuan akuntansinya untuk dijadikan patokan dalam pelaporan keuangan sekaligus untuk pelaksanaan dan pengelolaan zakat yang sesuai dengan kaidah syariah dengan mengacu kepada PSAK 109 tentang akuntansi zakat, infaq dan sedekah. Tujuan penelitian ini adalah untuk mengetahui Penerapan Pernyataan Standar Akuntansi Keuangan 109 (PSAK 109) tentang akuntansi zakat, infaq dan sedekah terhadap Implementasi Good Governance pada Badan Amil Zakat dan Lembaga Amil Zakat.