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Narastri, M., & ., H. (2019). Review of Zakat Financial Statements from the View of Ayat Al-Ahkam . KnE Social Sciences, 3(26), 1–12. https://doi.org/10.18502/kss.v3i26.5354

https://doi.org/10.18502/kss.v3i26.5354

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authors

  • Maulidah Narastri

    Maulidah Narastri

    Faculty of economic and business, University of 17 Agustus 1945, Surabaya, Indonesia
  • Hamidah .

    Hamidah .

    Departement of economic and business, Airlangga University, Surabaya, Indonesia

Published Date

  • Oct 17, 2019

Review of Zakat Financial Statements from the View of Ayat Al-Ahkam

KnE Social Sciences / International Conference on Economics, Management, and Accounting (ICEMA) / Pages 1–12

Abstract

This paper aims to find out and criticize the financial statements made by the National ZakatAgencyofEastJavawhichhasbeenmadebasedonSFASNo.109andcompare ittothepointofviewoftheQur’anandhadith.qur’an and hadith concerning accounting for zakat can be found in the interpretation of Ayat Al-Ahkam.Themethodusedinthis paper is qualitative supported by data obtained from observations on National Zakat AgencyofEastJava.Theresultsobtainedarethatthereareseveralaccountsindicated that they are not in accordance with the Qur’an and hadith, namely: non-halal receipts, bank interest receipts, conventional bank cash, and current accounts. The author hopes that National Zakat Agency of East Java reviews the accounts in the financial statementsnotonlyfromthestandpointoffinancialandaccountingstandards,butalso fromtheQur’anandhadithandthisresearchcanbeusefultobeusedasareferencein the standard renewal used in making financialstatementsofzakat.for future research, more in-depth research can be carried out on the overall financial statements.

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