Gadis Bilbina Hakim, . and Talitha Najla Prasetya, . and Vania Shaula Akira, . (2026) PERBAIKAN PELAPORAN ZAKAT SESUAI PSAK NO. 409 PADA DUA MASJID DI JAKARTA PUSAT. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This project aimed to improve zakat reporting practices at Masjid Al-Ishlah and Masjid Jami Al-Jama’ah based on QS. At-Taubah verse 60 and PSAK No. 409 concerning Zakat and Infaq/Sadaqah Accounting. The methods employed in this project included literature review, observation, direct participation in zakat committee activities, interviews, and documentation. The collected data were analyzed by comparing the zakat management and reporting practices implemented by both mosques with the provisions stipulated in PSAK No. 409. The analysis revealed that the recording and reporting of zakat funds were still conducted in a relatively simple manner, particularly in the presentation of the statement of changes in zakat funds. Based on these findings, the authors developed an improved format for the statement of changes in zakat funds by incorporating the classification of zakat distribution according to the eight categories of beneficiaries (asnaf) as prescribed in QS. At-Taubah verse 60 and the requirements of PSAK No. 409. In addition, the project produced recommendations and a spreadsheet-based zakat recording and reporting format, followed by training sessions for mosque administrators to facilitate its implementation. Consequently, this project is expected to assist mosque management in preparing zakat reports that are more systematic, transparent, and accountable, while also enhancing public understanding of the importance of zakat reporting in accordance with Islamic principles.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2310102006, 2310102035, 2310102039] [Pembimbing: Krisno Septyan] [Penguji 1: Praptiningsih] [Ketua Penguji: Masripah] |
| Uncontrolled Keywords: | Statement of Changes in Funds, Mosque, Zakat Management Committee, PSAK No. 409, Zakat. |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | TALITHA NAJLA PRASETYA |
| Date Deposited: | 03 Sep 2026 11:29 |
| Last Modified: | 03 Sep 2026 11:29 |
| URI: | http://repository.upnvj.ac.id/id/eprint/50898 |
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