pkesinteraktif.com - Jakarta, (19/10)-The passage of Statement of Financial Accounting Standards (SFAS) 109 be the answer to standardize accounting for zakat and infak sharia.
As is known Islamic accounting standards that have been previously shown to exist for sharia commercial entities but especially for the nonprofit Institute Amil Zakat (LAZ) accounting standards not yet owned. Therefore, the IAS will be very beneficial to the LAZ. (source)
As is known Islamic accounting standards that have been previously shown to exist for sharia commercial entities but especially for the nonprofit Institute Amil Zakat (LAZ) accounting standards not yet owned. Therefore, the IAS will be very beneficial to the LAZ. (source)
According to the auditors of Public Accounting Firm (KAP), Dadang Romansyah of SFAS 109 is not only beneficial for the managers of charity in making accounting reports, but also become the basis for KAP in conducting an audit on the LAZ.
"SFAS 109 is very important to us as a foothold for the audit. However, while there are still some LAZ has not been wearing this SFAS. Next year already wear those," he said on the sidelines of the seminar SFAS Zakat in Jakarta, Wednesday (19/10).
SFAS 109 itself refers to the fatwa Fatwa Commission Indonesian Ulema Council (MUI) No. 8 of 2011, No 13 of 2011, and No. 14 and 15 in 2011.
Encountered in the same place, Member of National Sharia Council MUI, Ikhwan A Basri revealed SFAS 109 will continue to be improved if the application of the LAZ having difficulties. He membahkan, MUI will continue to review these terms of SFAS fatwa.
"If it is found difficult, this SFAS will be corrected.'ll Continue to do the review in terms of the fatwa. Suppose SFAS there has been no presentation of how the charity in the form of an animal? This will be kept under review," he said. (Deuteronomy)
PSAK 109, Jawaban Standarisasi Akutansi untuk Zakat
Jakarta, (19/10)-Disahkannya Pernyataan Standar Akutansi Keuangan
(PSAK) 109 menjadi jawaban atas standarisasi akutansi syariah untuk
zakat dan infak.
Seperti yang diketahui standar akutansi syariah
yang sudah ada sebelumnya ditunjukan buat entitas syariah komersial
tetapi bagi lembaga nirlaba khususnya Lembaga Amil Zakat (LAZ) standar
akutansi belum dimiliki. Oleh karena itu adanya PSAK tersebut akan
sangat bermanfaat bagi LAZ.
Menurut auditor Kantor Akuntan Publik (KAP), Dadang Romansyah adanya
PSAK 109 bukan hanya bermanfaat bagi pengelola zakat dalam membuat
laporan akutansi, tetapi juga menjadi pijakan bagi KAP dalam melakukan
audit pada LAZ.
"PSAK 109 sangat penting bagi kami sebagai
pijakan untuk audit. Namun, saat masih ada beberapa LAZ belum memakai
PSAK ini. Tahun depan sudah pakai semua," ujarnya di sela-sela acara
seminar PSAK Zakat di Jakarta, Rabu (19/10).
PSAK 109 sendiri
mengacu pada fatwa Komisi Fatwa Majelis Ulama Indonesia (MUI) No 8
tahun 2011, No 13 tahun 2011, dan No 14 serta 15 tahun 2011.
Ditemui
di tempat yang sama, Anggota Dewan Syariah Nasiona MUI, lKhwan A Basri
mengungkapkan PSAK 109 akan terus diperbaiki jika dalam aplikasinya para
LAZ menemui kesulitan. Ia membahkan, MUI akan terus meninjau PSAK ini
dari segi fatwa.
"Jika ditemukan kesulitan, PSAK ini akan
diperbaiki. Akan terus dilakukan peninjauan dari segi fatwa. Misalkan
PSAK ini belum ada penyajian bagaimana zakat dalam bentuk hewan? Hal ini
akan terus dikaji," tandasnya.(Ul)
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