Analisis Penyajian, Pengungkapan, dan Pemanfaatan Dana Nonhalal pada BAZNAS Kabupaten Pekalongan Tahun 2018-2022

Abstract

BAZNAS is an institution tasked with collecting zakat funds, but has only succeeded in collecting a small portion of the existing zakat potential. The lack of transparency in zakat management has reduced the level of muzaki's trust in BAZNAS. One of the important focuses of BAZNAS is the management of non-halal funds, which even though it is regulated by PSAK 109, there are still BAZNAS that do not comply with these regulations. This research aims to analyze the implementation of PSAK 109 and DSN MUI Fatwa NO: 123/DSN-MUI/XI/2018 on non-halal funds at BAZNAS Pekalongan Regency during the 2018-2022 period. This research is descriptive qualitative research with data sources from interviews and BAZNAS financial reports for 2018-2022, books and related articles. The data analysis method involves three steps: data reduction, data presentation, and drawing conclusions. Testing the validity of the data uses triangulation techniques with results from documentation whose validity is tested using data from interviews. The research results show that the presentation of non-halal funds at BAZNAS Pekalongan Regency for 2018-2022 is in accordance with PSAK 109, with non-halal funds presented separately from zakat, infaq/alms and amil funds. Disclosure of non-halal funds in 2019-2022 is in accordance with PSAK 109, but this is not the case in 2018 because it is not disclosed in the financial report notes. Utilization of non-halal funds for public facilities during 2018-2022 is in accordance with DSN MUI Fatwa NO: 123/DSN-MUI/XI/2018. However, the use of bank tax and bank administration costs is still not in accordance with the fatwa because non-halal funds should not be channeled for institutional purposes.