IMPLEMENTASI PSAK 409 pada BADAN AMIL ZAKAT NASIONAL (BAZNAS) GORONTALO

Abstract

Zakat, Infaq, and Sadaqah (ZIS) are essential instruments in Islamic social finance that support social welfare and equity. As the official zakat management institution, the National Amil Zakat Agency (BAZNAS) is required to manage ZIS funds transparently, accountably, and in accordance with Sharia principles. This study aims to analyze the implementation of Statement of Financial Accounting Standards (PSAK) 409 in the financial management and reporting of ZIS funds at BAZNAS of Gorontalo City. Using a descriptive qualitative approach with a case study method, data were collected through interviews, observations, and document analysis. The results show that BAZNAS of Gorontalo City has implemented PSAK 409 properly, as reflected in transparent financial reporting, separation of halal and non-halal funds, and independent audits resulting in an unqualified opinion. The implementation of PSAK 409 has improved the quality of financial reports and strengthened public trust. However, limitations remain in measuring the social impact of ZIS fund distribution. Therefore, enhancing human resource capacity and expanding social impact reporting are recommended to support more effective and Sharia-compliant ZIS management.