Perlindungan Hak Konsumen Dalam Pelaporan Akuntansi Zakat Oleh Lembaga Amil Zakat Ditinjau Dari Undang-Undang Perlindungan Konsumen Dan Psak 109

Abstract

Zakat is an Islamic economic instrument that plays a crucial role in realizing social justice and improving community welfare. Zakat management by zakat institutions is not only required to comply with sharia provisions but also to adhere to the principles of transparency and accountability in financial reporting. Muzakki, as the party distributing zakat through zakat institutions, can be positioned as consumers of zakat management services, who have the right to accurate, clear, and accountable information. This study aims to analyze the protection of consumer rights in zakat accounting reporting by zakat institutions, as reviewed by Law Number 8 of 1999 concerning Consumer Protection and Statement of Financial Accounting Standards (PSAK) 109. The research method used is qualitative with a descriptive approach through documentation and literature review of zakat financial reports, laws and regulations, accounting standards, and relevant scientific literature. The results indicate that zakat financial reports are generally prepared in accordance with the structure of PSAK 109, particularly regarding the recognition and presentation of zakat funds. However, disclosure of information in financial reports is still suboptimal, resulting in the protection of the rights of zakat payers as consumers.