¹Nunung Nurhayati,²Epi Fitriah,³Nining Koesdiningsih,⁴Isti Tresna Aristhantia

¹,²Department Accounting Faculty Economic and Business UNISBA, Dean's building, 3rd floor Tamansari 24-26 Bandung

³Department Management Faculty Economic and Business UNISBA, Dean's building, 3rd floor Tamansari 24-26 Bandung

⁴Department Management Faculty Economic and Business Islam (IADI) Ciamis

DOI : https://doi.org/10.47191/ijsshr/v4-i11-18

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ABSTRACT

As a zakat manager who relies on muzakki, transparency and accountability of ZIS (zakat, infaq and shadaqah) is a very important concern to foster muzakki's trust in zakat management institutions. The more transparent the financial reporting of zakat managers, the higher the trust of muzakki which will have an impact on growing public awareness and compliance to distribute their zakat to institutions. zakat management with a case study approach, data obtained by means of observation, interviews and documentation (secondary data). Implementation research results based financial statements SFAS 109 which has a uniformity (uniformity) and dependence (comparability) in the financial statements ready for audit public accountant. Although the system information is still manual.

KEYWORDS

transparency, SFAS 109 Zakat Fund Financial Report

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VOlUME 04 ISSUE 11 NOVEMBER 2021