@article{Narastri_._2019, title={Review of Zakat Financial Statements from the View of Ayat Al-Ahkam }, volume={3}, url={https://knepublishing.com/index.php/KnE-Social/article/view/5354}, DOI={10.18502/kss.v3i26.5354}, abstractNote={<p>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.</p&gt;}, number={26}, journal={KnE Social Sciences}, author={Narastri, Maulidah and ., Hamidah}, year={2019}, month={Oct.}, pages={1–12} }