Analysis of the Application of Waqf Accounting Standards (PSAK 112)

Kartini Dewi, Amrizal Amrizal

Abstract


In Indonesia, Statement of Waqf Accounting Standards No. 112 came into effect on January 1, 2021 as a new rule in the regulation of waqf institutions. The purpose of this study is to analyze the understanding and implementation of waqf accounting standard. The object is philanthropic institution, namely Dompet Dhuafa and Wakaf Salman. The research design used qualitative, where data was collected by observation, documentation, and by conducting in-depth interviews with Nazir and the accounting department while data analysis used content analysis.The results of the study found that nazhir Dompet Dhuafa fully understands the waqf accounting standards which have an impact on the application of nazhir entity reporting, while Wakaf Salman who does not understand entirely has not been able to apply them to their reports. The implications of this research can be used to supervise and encourage waqf institutions to pay attention to the standard as public accountability.

Keywords


Waqf, waqf Accounting, Good Governance

Full Text:

PDF

References


Antonio, M. S. (2007). Pengelolaan Wakaf Secara Produktif. Mumtaz Publishing.

BWI. (2020). Data Nadzir Wakaf Uang Yang terdaftar di Badan Wakaf Indonesia. 1.

Delli, M., Dodik, S., Erika, T., Hari, C., Hidayatul, I., Ifa, H., Lisa, L., Lukman, H., Miranti, K., Muthmainah, Nur, A., Nyata, N., Putri, M., Ratna, M., Rini, Siska, L. S., Slamet, W., Sri, N., Suryani, Wasilah, A. (2019). Akuntansi dan Manajemen Wakaf (S. S. Ema & Jatiningrum (eds.); 1st ed., Vol. 1). Penerbit Salemba Empat.

DSAS. (2018). Draf Eksposur PSAK 112: Akuntansi Wakaf. 813.

Ebrahim, A. (2003). accountability in practice: Mechanisms for NGOs. World Development, 31(No.5), 813829.

Gina, A. O., Adeghe, D. R., & Osaretin Kingsley, A.-E. (2014). Internal Control As A Potential Instrument For Corporate Governance. IOSR Journal of Economics and Finance, 2(6), 6670. https://doi.org/10.9790/5933-0266670

Governance, K. N. K. (2006). Pedoman Umum Good Corporate Governance Indonesia. KNKG.

Hamdan, N., Mohd Ramli, A., Jalil, A., & Haris, A. (2013). Accounting For Waqf Institutions : A Review On The Adaptation Of Fund Accounting In Developing The Shariah Compliant Financial Reports For Mosque. Transforming Islamic Philanthropy For Ummah Excellence, 2013(December 2013).

Hasanah, I. (2021). Sosialisasi Penerapan Sak Syariah-Psak 112 tentang Akuntansi Wakaf guna Pembuatan Laporan Keuangan Bagi Para Nazhir di Lingkungan Badan Wakaf . Khidmatuna: Jurnal Pengabdian Kepada , 2, 111. https://ejournal.iaiskjmalang.ac.id/index.php/Khidmat/article/view/317

Indonesia, P. R. (2004). Wakaf. Bwi.Go.Id, 1, 140. https://www.bwi.go.id/wp-content/uploads/2019/09/Undang-undang-No.-41-2004-Tentang-Wakaf.pdf

Kahf, M. (2003). The Role of Waqf In Improving The Ummah Welfare. The International Seminar on Waqf as a Private Legal Body, 126. http://monzer.kahf.com/papers/english/ROLE_OF_WAQF_IN_THE_WELFARE_OF_THE_UMMAH.pdf

Keay, A. (2017). Stewardship theory: is board accountability necessary? International Journal of Law and Management, 59(6), 12921314. https://doi.org/10.1108/ijlma-11-2016-0118

Mukadar, Aziz Fadillah; Salman, K. R. (2022). Pemahaman Nazhir dan Penerapan Sistem Akuntansi Wakaf Berdasarkan PSAK 112. Jurnal Ilmiah Ekonomi Islam, 8(02), 11691180. https://jurnal.stie-aas.ac.id/index.php/jie Jurnal

Mutakin, A. (2021). Fatwa Inovasi dan Tukar Guling Wakaf (Studi Perbandingan Metode Ijtihad Ulama Indonesia dan Mesir). Disertasi: UIN Syarif Hidayatullah Jakarta, 77.

Nasution, M. E. (2006). Zakat Dan Wakaf Sebagai Pilar dalam Sistem Perekonomian Nasional. Iqtishoduna, 1(3), 114. http://ejournal.uin-malang.ac.id/index.php/ekonomi/article/view/205

Nawirah, N., & Fikri, M. C. (2022). Construction of Waqf Accounting Based on Psak 112. Jurnal Akuntansi STIE Muhammadiyah Palopo, 8(1), 77. https://doi.org/10.35906/jurakun.v8i1.992

Nuraeni, L. (UIN S. G. J. (2022). Analisis Penerapan PSAK 112 Tentang Akuntansi Wakaf Pada Laporan Keuangan Yayasan Semai Sinergi Umat. Http://Digilib.Uinsgd.Ac.Id/Id/Eprint/58009.

Peraturan Menteri Negara BUMN. (2011). Peraturan Menteri Negara Badan Usaha Milik Negara (BUMN) No. PER-01/MBU/2011 Tentang Penerapan Tata Kelola Perusahaan yang Baik (Good Corporate Governance) Pada Badan Usaha Milik Negara. (Per01/Mbu 2011), 119. http://jdih.bumn.go.id/baca/PER-01/MBU/2011.pdf

peraturan Pemerintah RI. (2004). UU Republik Indonesia Nomor 28 Tahun 2004 Tentang Yayasan. 1. https://peraturan.bpk.go.id/Home/Details/40703/uu-no-28-tahun-2004

Putri, N. N. eka, & Santoso, C. B. (2019). Analisa Penerapan Psak 112 Tentang Transaksi Wakaf Terhadap Penerimaan, Pengelolaan Dan Pengembangan Aset Wakaf Studi Kasus Pada Badan Wakaf Indonesia Kota Batam. Measurement : Jurnal Akuntansi, 13(2), 74. https://doi.org/10.33373/mja.v13i2.2032

Sulaeman, A., Bayinah, A. N., & Hidayat, R. (2020). Apakah Kepercayaan Muwakif Ditentukan oleh Akuntabilitas Pengelolaan Wakaf Tunai dan Peran Nadzir ? Jurnal Akuntansi Dan Keuangan Islam, 8(1), 7186. https://doi.org/10.35836/jakis.v8i1.129

Suparji. (2019). Akuntanbilitas Pelaporan Wakaf Berdasarkan Psak Syariah. Jurnal Magister Ilmu Hukum, 4(2), 3548. https://repository.uai.ac.id/wp-content/uploads/2021/02/AKUNTABILITAS-PELAPORAN-WAKAF-BERDASARKAN-PSAK-SYARIAH-converted.pdf

Syamsuri, S., Lahuri, S. bin, Bakri, W., Fatoni, A., & Wibowo, H. S. (2021). Strategy for Improving the Quality of Waqf Institutions Through Good Waqf Governance. Al-Iktisab: Journal of Islamic Economic Law, 5(1), 22. https://doi.org/10.21111/al-iktisab.v5i1.6200

Triwibowo, A. (2020). Penerapan Prinsip-Prinsip Good Corporate Governance dalam Pengelolaan Wakaf Tunai pada Badan Wakaf Uang Tunai MUI Yogyakarta. Tapis : Jurnal Penelitian Ilmiah, 4(1), 123. https://doi.org/10.32332/tapis.v4i1.1995

Triyuwono, I. (2001). Metafora ZakatdanshariAh Enterprise Theory Sebagai Konsep Dasar Dalam Membentuk Akuntansi SyariAh. Jaai Volume, 5(2), 131145.

Weiss, T. G., & Taylor, P. (2016). Linked references are available on JSTOR for this article: Governance , good governance and global governance: conceptual and actual challenges. Third World Quarterly, 21(5), 795814.

Yuliafitri, I., & Rivaldi, A. I. (2017). Pengaruh Penerapan Prinsip-Prinsip Good Governance dan Promosi Terhadap Penerimaan Wakaf Tunai (Pada Lembaga Pengelola Wakaf Di Indonesia). InFestasi, 13(1), 217. https://doi.org/10.21107/infestasi.v13i1.3044

Yunanda, R. A., Syafii, Z., & Tareqi, M. A. (2016). Accountability of Islamic Based Non-Profit Sector: the Case of Waqf Organizations. Jurnal Ekonomi Dan Bisnis Islam, 2(2), 105124.




DOI: https://doi.org/10.30596/miceb.v1i0.174

Refbacks

  • There are currently no refbacks.