KONSISTENSI, AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN ZAKAT, INFAK DAN SEDEKAH PADA BADAN AMIL ZAKAT KOTA BAUBAU BERDASARKAN PSAK NO.109 TAHUN 2018-2020
This study aims to determine the consistency, accountability and transparency of zakat, infaq and
alms management at the Baubau City Amil Zakat Agency based on PSAK No. 109 Years 2018-2020.
The method used is descriptive analysis method by observing and collecting data and then comparing
the data with the theory used, then analyzing the data and drawing conclusions so that a solution can
be obtained. The results show that the Baubau City BAZNAS has implemented consistency,
accountability and transparency in the management of Zakat, Infaq and Shadaqah funds. The
consistency of BAZNAS Baubau is seen from the preparation of financial statements that have been
changed which previously were manually changed by applying PSAK 109. The 2018 and 2019
financial reports have not used PSAK 109. The financial reports are still manual, namely using
Microsoft Office in the form of Microsoft Excel. Meanwhile, the financial statements for 2020 have been developed using PSAK 109 which contains a statement of financial position, a statement of
changes in funds and a statement of cash flows. It is recommended that the Baubau City BAZNAS
financial report information can be published by creating the Baubau City BAZNAS official website
so that users of financial statements are easier to retrieve if needed.