Penerapan Akuntansi Zakat dan Infak/Sedekah Pada Lembaga Amil Zakat (Laziz) Muhammadiyah Cabang Karanganyar

Statement of Financial Accounting Standards (PSAK) Number 109 About Accounting for Zakat and Infak / Sedekah is a reference or guideline for zakat and infak / sedekah management institutions both BAZIS (Badan Amil Zakat) and LAZIS (Lembaga Amil Zakat) in Indonesia. But since issued by IAI (Ikatan Akuntan Indonesia) in 2008 until now there are still many zakat management institutions and infak / sedekah have not applied PSAK Number 109. The method of analysis used in this research is qualitative research with comparative case study method. In this study the authors compare the accounting treatment in terms of recognition and measurement and presentation and disclosure that existed in the Lazis Muhammadiyah Branch Karanganyar with PSAK Number 109 on Accounting Zakat and Infak / Sedekah. The results of the research show that overall of the recognition and measurement and presentation and disclosure in Lazis Muhammadiyah Branch Karanganyar not yet refer to PSAK Number 109.