Implementasi Akuntansi Zakat Dan Kepatuhan Hukum Bisnis Syariah Pada Lembaga Amil Zakat Di Provinsi Sumatera Utara

Abstract

Zakat is an Islamic economic instrument that plays a crucial role in realizing social justice and improving community welfare. Zakat management in Indonesia is carried out by the National Zakat Agency (BAZNAS) and Zakat Institutions (LAZ), which are required to apply the principles of transparency, accountability, and compliance with Sharia business law. This study aims to analyze the implementation of zakat accounting based on Financial Accounting Standards Statement (PSAK) Number 109 and the level of compliance with Sharia business law among zakat institutions in North Sumatra Province. This study used a qualitative approach with descriptive methods. Data were obtained through a documentary study of the financial statements and zakat management reports of BAZNAS North Sumatra Province and several LAZ, as well as a literature review of laws and regulations, PSAK 109, and fatwas from the National Sharia Council of the Indonesian Ulema Council (DSN-MUI). The results indicate that the implementation of zakat accounting in North Sumatra Province does not fully comply with PSAK 109, particularly in the presentation and disclosure aspects of financial statements. Furthermore, there are still obstacles to compliance with Sharia business law, influenced by limited human resources and a suboptimal reporting system. This study concludes that improving the competence of amil (zakat collectors), strengthening the accounting system, and complying with Sharia regulations are important factors in improving the quality of zakat management in North Sumatra Province.