PERAN AKUNTANSI ZIS BERDASARKAN PSAK 109 DALAM PENINGKATAN AKUNTABILITAS PADA YAYASAN AL-IKHSAN SARUA PERMAI PAMULANG
DOI:
https://doi.org/10.32493/abms.v7i2.60751Keywords:
ZIS, AccuntabilityAbstract
ABSTRACT
This community service activity focuses on the role of accounting for Zakat, Infaq, and Alms at the Serua Permai Grand Mosque at the Al-Ikhsan Sarua Permai Foundation in Pamulang, South Tangerang City, as a place of worship and socio-economic activities for residents of the Sarua Permai Housing Complex and its surroundings, and the appropriate conditions during Ramadan 1447 H.
Partner issues include limited human resources with competence and integrity in preparing financial reports, suboptimal modernization of management systems and public communication, and behavioral changes based on data and good governance. This community service differs from previous efforts. The purpose of this community service activity is to determine the extent to which PSAK 109 applies to zakat, infaq, and alms, and the recording of donations to the eight eligible beneficiaries (mustahik) in accordance with Surah At-Tabuah, verse 40.
This community service activity method provides literacy program assistance for administrators on accounting aspects through interviews, interviews, and practical implementation of accounting in the field. The team assisted the management in designing the accounting training module, discussing approaches that reinforced the understanding that financial statement preparation is inseparable from knowledge, competence, and willingness, along with positive behavior. Training participants were actively involved in understanding ZIS accounting in accordance with PSAK 109.
Conclusion: Participants were able to understand and implement financial statement preparation based on the provisions of financial accounting standards. Prioritizing recommendations for management is the need for competency in preparing financial statements, the creation and organization of a neat and orderly database, and for lecturers and academics to ensure sustainability, as it has a significant positive impact on the foundation.
References
1. Al Quran, Surat At Tabuah, Ayat 60
2. Fahmi, R. A. (2022). Transformation of Mosque Management Through Islamic Social Enterprise. JIELariba.
3. Amin, M., & Muhammadah, S. (2024). Improving Mosque Management: Strategies Towards a Center For Islamic Activities. Journal of Research and Community Service.
4. Wibowo, F. W. (2020). Concept of Digital Information Technology Implementation for Mosque Management. Scitepress Proceedings.
5. “Digitalisation Empowerment in Mosque Tourism Management: A Potential and Current Practice”. (2025).
6. Hidayat, A., et al. (2024). Digital Mosque Management Strengthening Workshop to Mosque Administrators. CE – Journal Pengabdian.
7. Porter & Kramer (2011): Konsep Creating Shared Value (CSV) sebagai strategi mengintegrasikan tujuan sosial dan ekonomi dalam lembaga bisnis maupun non-profit.
8. Kolb (1984): Model Experiential Learning sebagai dasar pendekatan pelatihan berbasis pengalaman nyata.
9. Chambers (2014): Pendekatan Participatory Development yang menekankan partisipasi aktif masyarakat dalam seluruh proses kegiatan.
10. Kirkpatrick (1996): Model evaluasi pelatihan empat level untuk mengukur efektivitas kegiatan peningkatan kapasitas
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Syamsuri Syamsuri, Suharna, Sofyan Helmi Purba
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Copyright Notice
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Abdimisi have CC-BY-SA or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work.
In developing strategy and setting priorities, Abdimisi recognize that free access is better than priced access, libre access is better than free access, and libre under CC-BY-SA or the equivalent is better than libre under more restrictive open licenses. We should achieve what we can when we can. We should not delay achieving free in order to achieve libre, and we should not stop with free when we can achieve libre.
You are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
