ANALISIS IMPLEMENTASI PSAK 109 DALAM MENINGKATKAN TRANSPARANSI PENGELOLAAN ZAKAT, INFAK, DAN SEDEKAH DI LAZISMU KABUPATEN BERAU
Keywords:
PSAK 109, zakat, infaq, sadaqah, transparency, accountability, legitimacy, good governanceAbstract
This study aims to analyze the implementation of PSAK 109 in managing zakat, infaq, and sadaqah (ZIS) funds at Lazismu Berau Regency, Indonesia. It explores not only the technical compliance with PSAK 109 but also its implications for good governance and institutional legitimacy, highlighting the role of transparency and accountability in sustaining public trust in zakat institutions. The research employed a descriptive qualitative approach, using in-depth interviews, participant observation, and document analysis. Data were analyzed through Miles and Huberman’s interactive model (data reduction, data display, conclusion drawing), and validity was ensured through source, method, and theoretical triangulation. The results indicate that Lazismu Berau has partially implemented PSAK 109. While zakat funds are recorded upon receipt in cash, the fair value measurement of non-cash assets, proper segregation of funds, and disclosure of accounting policies remain incomplete. Key challenges include limited human resources in Islamic accounting, underdeveloped reporting infrastructure, and the absence of routine external audits. These limitations create a legitimacy gap between regulatory expectations and actual practice, which may reduce public trust. The novelty of this study lies in linking PSAK 109 implementation with good governance and legitimacy theory. Unlike previous studies that focus mainly on accounting technicalities, this research demonstrates that compliance with PSAK 109 directly influences the social legitimacy and sustainability of zakat institutions. It provides a new conceptual bridge between Islamic accounting standards and institutional governance. The findings suggest the need for continuous capacity building in Islamic accounting, the digitalization of reporting systems, and regular independent audits to strengthen transparency and accountability. Strengthening collaboration with Muhammadiyah’s business entities (AUM) and private sector CSR programs is also recommended to expand the institutional donor base and reinforce legitimacy.
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