Abstract

This research aims to know the accounting implementation of zakat, infaq and shadaqah based on PSAK NO. 109 which

focuses on the presentation of the financial report on the institution of Zakat in Jember. This research is qualitative research of critical discourse analysis, a method that is done by collecting, preparing, and analyzing the data in the form of the financial statements of the Organization so that it can eventually give a clear picture of the implementation of the accounting of religious obligatory, infaq and charity based on PSAK NO. 109 on the institutions of zakat in Jember. Method of processing data usinginterviews, along with related documents and accompanied by one of the validity of the data i.e. triangulation. The results showed that there are many differences in the accounting process as well as the presentation of the financial statements conducted by institutions of zakat in Jember. Of the five institutions researched zakat Manager is still only one agency who has

applied PSAK NO. 109.

Keywords: Accounting, Zakat, Infaq, Shadaqah, PSAK 109