Analysis of the Application of Zakah Accounting Standards (PSAK 109) in the Management of Zakat at Baznas Subang Regency

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Qualitative analysis shows adherence to accounting standards in financial statements at BAZNAS, highlighting effective management of zakat resources.

BAZNAS Subang Regency effectively implements zakat accounting standards, ensuring transparency in financial statements.
Overall adherence to PSAK 109 ensures balanced and equitable information is provided to stakeholders.
Qualitative descriptive method employing primary and secondary data reveals the effectiveness of zakat management practices.
Such adherence to established standards supports better resource management through improved financial accountability.

Kurniawan et al. (2025) studied this question.

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Qualitative analysis shows adherence to accounting standards in financial statements at BAZNAS, highlighting effective management of zakat resources.