Proceedings of 1st Workshop on Environmental Science, Society, and Technology, WESTECH 2018, December 8th, 2018, Medan, Indonesia

Research Article

Accounting and Management of Zakat, Infak/ Sedekah (Case Studies of Zakat Institutions in Medan City)

Download389 downloads
  • @INPROCEEDINGS{10.4108/eai.8-12-2018.2283833,
        author={Nurlinda  Nurlinda and Muhammad  Zuhirysan and Fajri  Salimi and Zulkifli  Umar and Mulyadi  Mulyadi and Josi  Farmiati},
        title={Accounting and Management of Zakat, Infak/ Sedekah  (Case Studies of Zakat Institutions in Medan City)},
        proceedings={Proceedings of 1st Workshop on Environmental Science, Society, and Technology, WESTECH 2018, December 8th, 2018, Medan, Indonesia},
        publisher={EAI},
        proceedings_a={WESTECH},
        year={2019},
        month={6},
        keywords={zis zakat psak 109},
        doi={10.4108/eai.8-12-2018.2283833}
    }
    
  • Nurlinda Nurlinda
    Muhammad Zuhirysan
    Fajri Salimi
    Zulkifli Umar
    Mulyadi Mulyadi
    Josi Farmiati
    Year: 2019
    Accounting and Management of Zakat, Infak/ Sedekah (Case Studies of Zakat Institutions in Medan City)
    WESTECH
    EAI
    DOI: 10.4108/eai.8-12-2018.2283833
Nurlinda Nurlinda1,*, Muhammad Zuhirysan1, Fajri Salimi2, Zulkifli Umar3, Mulyadi Mulyadi3, Josi Farmiati4
  • 1: Department of Accounting, Politeknik Negeri Medan, Medan, Indonesia
  • 2: Department of Financial Analysis, Politeknik Kutaraja, Banda Aceh, Indonesia
  • 3: Department of Accounting, Universitas Muhammadiyah Aceh, Banda Aceh, Indonesia
  • 4: Department of Office Administration, Politeknik Kutaraja, Banda Aceh, Indonesia
*Contact email: nurlinda@polmed.ac.id

Abstract

This study aims to determine the role of the application of zakat, Infaq / Sadaqah (ZIS) accounting in the management of ZIS in ZIS management institutions so that the contribution of ZIS to improve community welfare is achieved. This research was conducted at the ZIS management institution in Medan City. The study also looks at whether the ZIS management agency regulates the preparation of financial reports as a medium of accountability for its operational activities. This study uses questionnaires and interviews in collecting data. The research sample was the management staff of Amil and ZIS from the ZIS management institution in the city of Medan. The results showed that subjective attitudes and norms had no effect on interest in managing ZIS using PSAK 109.