IMPLEMENTASI PENGELOLAAN DANA ZIS (ZAKAT, INFAK DAN SEDEKAH) BERDASARKAN PSAK NO 109 TENTANG AKUNTANSI ZAKAT DAN INFAK/SEDEKAH DALAM MEWUJUDKAN GOOD CORPORATE GOVERNANCE BAZNAS KOTA SAMARINDA --

Abstract
The purpose of this research are to find out the suitability of the fund
management of PSAK No. 109 and to know and evaluate the implementation of
Good Corporate Governance in BAZNAS Samarinda city. The method used is
descriptive with a qualitative approach. The data collection techniques used were
interviews, observations, documentation and literature review. Data analysis
techniques with data reduction methods, data display and conclusions and
verification. The analysis tool used is Law No. 23 of 2011 on the management of
zakat, PSAK No. 109 on zakat and infaq accounting, alms and principles of good
corporate governance. The results are that BAZNAS Samarinda City has carried
out its duties and functions as OPZ. However, in terms of management, BAZNAS
Samarinda city still needs to increase socialization to get great zakat potential.
GCG has been achieved with less optimism, such as maximizing mass media and
print media so that people can monitor easier. In terms of accountability,
BAZNAS Samarinda city should participate financial staff in training so they can
implement PSAK No. 109 in financial reporting. Baznas Kota Samarinda should
be more accountable for its activities by making it easier for stakeholders to
access reports. Overall, BAZNAS Samarinda city has implemented it partly with
GCG theory. So that it must be maintained and improved again to achieve
maximum results.
Keywords: BAZNAS Samarinda City, Good Corporate Governance, PSAK 109,
Zakat and Infaq/Alms.