AUDITING DI LEMBAGA ZAKAT
DOI:
https://doi.org/10.37385/raj.v2i5.730Abstract
The purpose of this research is to find out how the influence of the implementation of sharia audit in BAZNAS
zakat institution and analyze the implementation of sharia audit to determine the sharia audit process at BAZNAS
zakat institution with appropriate audit procedures. Amil Zakat paper method. The method applied is descriptive
qualitative. The writing of this article is a quality article. This article is a literature study, with literature reviews related
to the topic of writing this paper. Paper data analysis used is content analysis. From a series of processes, the results
show that the financial statements have been applied according to zakat accounting standards and their
implementation is carried out in an accountable, transparent and precise manner. However, the financial accounts
are not presented in accordance with PSAK 109 regarding ZIS.
References
Abozaid, A. (2016). The Internal Challenges Facing Islamic Finance Industry. International Journal of Islamic and Middle Eastern Finance and Management, Vol. 9 (2): 222-235
Arens, Alvin A., Randal J. Elder, Mark S. Beasley, Auditing dan Assurance Services, Edisi Kelimabelas, New Jersey: Pearson Education, Inc, 2015.
Badan Amil Zakat Nasional, Outlook Zakat Indonesia 2018. Jakarta: qPusat Kajian Strategis Badan Amil Zakat Nasional (BAZNAS), 2017.
