Analisis Penerapan PSAK No. 409 mengenai Penyajian Laporan Keuangan Dana pada LAZ Insan Madani Jambi Analysis of the Implementation of PSAK No. 409 on the Presentation of Fund Financial Statements at LAZ Insan Madani Jambi

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Page Numbers: 423-436
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Published: Feb 1, 2026
Digital Object Identifier: 10.58578/arzusin.v6i1.9012
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Authors:
Fadilatul Rohmah1, Ahmad Syahrizal2, Muthmainnah Muthmainnah3
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Fadilatul Rohmah
UIN Sulthan Thaha Saifuddin Jambi
Ahmad Syahrizal
UIN Sulthan Thaha Saifuddin Jambi
Muthmainnah Muthmainnah
UIN Sulthan Thaha Saifuddin Jambi

Abstract

The management of zakat, infak, and sedekah requires an accountable and transparent accounting system so that entrusted public funds can be professionally reported, while studies that specifically analyze the implementation of PSAK No. 409 as the latest standard in lembaga amil zakat remain relatively limited. This study aims to analyze the implementation of zakat accounting based on PSAK No. 409 at LAZ Insan Madani Jambi and to identify the constraints encountered in its implementation process. The research employed a qualitative approach with a case study design, involving key informants from management and finance staff selected through purposive sampling. Data were collected through interviews, observations, and documentation, then analyzed using qualitative descriptive techniques. The findings show that LAZ Insan Madani Jambi has applied the principles of PSAK No. 409 reasonably well in the recognition and measurement of zakat, infak, and sedekah funds, whereby receipts are recognized when cash or non-cash assets are received and distributions are recorded as deductions from funds. However, the implementation of the standard is not yet optimal in terms of financial statement presentation, as the Statement of Cash Flows and Notes to the Financial Statements have not been prepared in accordance with PSAK No. 409 requirements. The study also identifies internal constraints in the form of limited human resource competence in fully understanding the standard, and external constraints in the form of low muzakki literacy regarding the function of financial statements as instruments of accountability. These findings provide practical contributions to strengthening the implementation of PSAK No. 409 in lembaga amil zakat and underscore the importance of enhancing human resource capacity and public education to support transparency and the sustainability of zakat management.

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How to Cite
Rohmah, F., Syahrizal, A., & Muthmainnah, M. (2026). Analisis Penerapan PSAK No. 409 mengenai Penyajian Laporan Keuangan Dana pada LAZ Insan Madani Jambi. ARZUSIN, 6(1), 423-436. https://doi.org/10.58578/arzusin.v6i1.9012

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Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

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