Penyajian Laporan Keuangan Berdasarkan PSAK No. 109 Pada LAZISMU Kabupaten Lumajang

Abstract

Financial statements in a company are very important because financial statements are a structured presentation of the financial position and financial performance of an entity. The purpose of this study was to determine the presentation of financial statements based on PSAK No. 109 in LAZISMU, Lumajang district. This research is descriptive quantitative using primary data obtained from interviews and documentation at LAZISMU Lumajang Regency. The data analysis technique was carried out in three stages including the data reduction process, data presentation and drawing conclusions. The results of this study indicate that LAZISMU Lumajang district has implemented PSAK 109 and has compiled a complete financial report in accordance with zakat accounting, namely PSAK No. 109 in accounting for its financial statements, shown in terms of recognition, measurement, presentation. However, in terms of disclosure, LAZISMU, Lumajang Regency does not say policies related to the receipt and distribution of zakat funds or are still not transparent in showing the acquisition of zakat proceeds, as is the case with donors/muzakki so far only given receipts and signatures without showing financial statements or obtaining results month.