Implementation of Sharia Accounting and Compliance with PSAK 409 in the Management of Zakat, Infaq, and Sedekah (ZIS) at Badan Amil Zakat Nasional (BAZNAS) of North Sumatra Province

Authors

  • Saydhina Alif Universitas Islam Negeri Sumatera Utara Medan
  • Yenni Samri Juliati Nasution Universitas Islam Negeri Sumatera Utara Medan
  • Nurwani Nurwani Universitas Islam Negeri Sumatera Utara Medan

DOI:

https://doi.org/10.37680/ijief.v6i1.9612

Keywords:

Sharia Accounting, PSAK 409, ZIS, BAZNAS

Abstract

This study aims to analyze the implementation of sharia accounting and compliance with PSAK 409 in the management of zakat, infaq, and sedekah (ZIS) funds at BAZNAS, North Sumatra Province. The study used a qualitative approach with descriptive methods to gain an in-depth understanding of the practices of recognizing, measuring, presenting, and disclosing ZIS funds. Research data were obtained through interviews, observations, and review of financial statements and other supporting documents. The results of the study indicate that, in general, BAZNAS, North Sumatra Province has implemented sharia accounting and refers to the provisions of PSAK 409 in managing ZIS funds. This implementation is supported by the use of the BAZNAS Management System (SIMBA) and the implementation of periodic internal and external audits to improve transparency and accountability in fund management. However, the implementation of PSAK 409 has not been fully optimized due to obstacles in human resource competency, limited training, and inconsistent application of internal regulations. This study concludes that increasing human resource capacity and strengthening regulations are needed to support a more optimal and sustainable implementation of PSAK 409.

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Published

2026-05-29

How to Cite

Alif, S., Nasution , Y. S. J., & Nurwani, N. (2026). Implementation of Sharia Accounting and Compliance with PSAK 409 in the Management of Zakat, Infaq, and Sedekah (ZIS) at Badan Amil Zakat Nasional (BAZNAS) of North Sumatra Province. Indonesian Journal of Islamic Economics and Finance, 6(1), 91–104. https://doi.org/10.37680/ijief.v6i1.9612

Issue

Vol. 6 No. 1 (2026)

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Articles

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Copyright (c) 2026 Saydhina Alif, Yenni Samri Juliati Nasution , Nurwani Nurwani

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