Title: TRANSFORMATION OF ISLAMIC VALUES INTO ZAKAT ACCOUNTING: Case Study of a Zakat Management Organization in Surabaya

Author: ELOK HENIWATI

Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya

Publisher: Universitas Airlangga

Abstract

This research aims to find out in depth and comprehensively the accounting activities practiced by zakat management organizations (OPZ) and their influence on organizational accountability. This research is qualitative research using a multiple ease studies approach with multiple unit analysis. The research is directed at accounting activities practiced by two OPZs in Surabaya, namely the A1Falah Social Fund Foundation (YDSF) and the East Java Province Amil Zakat Agency (BAZ).

The research results at least show the following phenomena related to the accounting activities of zakat management organizations. These phenomena are: 1) until now the zakat management organization does not yet have zakat accounting guidelines so that in practice the organization is based on PSAK No. 45 and modify it with sharia principles; 2) This situation has had implications for the formation of humanist-spiritual zakat accounting, namely accounting that with its calculative power can stimulate the behavior of individuals around them to become individuals who always carry out transformations towards a better direction. Namely, with its calculative power, accounting is able to make muzakki to increase its zakat power, mustahiq to become muzakki, and for the organization itself, it encourages zakat organizations to become more aware and sensitive to the problems of misalignment that occur around them so that they are more active in raising funds and utilize these funds effectively and efficiently; and 3) OPZ interprets accountability broadly and comprehensively beyond worldly boundaries, namely accountability to donors (muzakki, musaddiq, and munfiq), to the advisory board, and to God.

Keywords: Zakat organization accounting, zakat values ​​transformation, zakat accounting humanism

Sources: http://repository.unair.ac.id/34303/