Publication Search

This study aims to analyze application of zakat accounting in Baznas Bali Province in increasing transparency and accountability in management of zakat, infak and sedekah (zis) funds. This research is a qualitative research. The results of this study indicate that Bali Provincial Baznas have complied with PSAK No. 109. Receipts of zakat, donations and alms are assessed when cash or other assets are received. Accepted zakat, recognized as amil and non amil funds,  determination of the percentage of zakat funds received for each mustahiq based on sharia principles is 12.5%. Distribution of zakat, infak and  sedekah  funds as a deduction from zakat, alms and alms funds. The components Baznas Bali's financial statements are statement of financial position, report on changes in funds, reporting on cash flows and notes to  financial statements. The absence an asset management report in accordance with PSAK 109 is due to Baznas Bali Province not having fixed assets, all assets are in  form of current assets. Accountability is reflected in  financial statements that have been audited by independent auditors, while transparency of financial statements is contained in reports in the form of bulletins that are published periodically. The implication results of research is expected to be financial statements  Baznas of  Province of Bali which can be an example in management of infaq and alms funds throughout Indonesia. It is recommended for further research to be able to broaden scope of regional research throughout Indonesia, so that research results can be generalized nationally.

This study aims to evaluate the effectiveness of digital transformation in the 5.0 era in transforming latent cash waqf assets into productive capital capable of sustainably driving the community’s economy. The study employed a qualitative approach using a literature review method. Data were obtained through literature searches and official documents from the Indonesian Waqf Board, then analyzed descriptively to obtain comprehensive conclusions regarding the effectiveness of digital systems in cash waqf management. The results indicate that financial technology (fintech) such as QRIS, crowdfunding, Islamic banking applications, and digital wallets (e-wallets) are capable of overcoming conventional bureaucratic barriers through the concept of “micro waqf,” which is accessible to all levels of society. Based on the Technology Acceptance Model (TAM) theory, ease of digital access has been proven to increase public interest in waqf because it reduces administrative barriers and concerns regarding transaction amounts. In addition, real-time data-based reporting systems also improve transparency and accountability in waqf management. Therefore, the digitalization of cash waqf in the 5.0 era serves as a form of social engineering in collecting collective funds to sustainably support sharia-based productive sectors.  

Public Accountants Professional Standards (SPAP) applicable in Indonesia during this refers tothe auditing standards of the Americans. The Code currently in force, namely adopting the IFACis comprised of two parts namely Part A contains the Basic Principles of Professional Ethics andprovide conceptual framework for the application of principles, and Part B contains the Rules ofProfessional Ethics which provides illustrations of application of the conceptual framework incertain situations.Some differences between the draft Code of Conduct Code of Conduct with thePublic Accountants that currently applies, among others: 1) The number of paragraphs 2) Thecontents of the draft Code of Conduct 3) Application of Conceptual Framework. Besides the basicprinciples presented in Part A consists of five principles, namely Integrity, Objectivity,Competence and Professional Care, Confidentiality, and Professional Conduct. While the Codecurrently applies consists of eight principles, which are: Integrity, Objectivity, Competence andProfessional Care, Confidentiality, Professional Conduct, Professional Liability, Public Interest,and Professional Standards.Therefore the application of codes of conduct expected to be moreaccountable and transparent to the Profession of Public Accountants, Services provided by PublicAccountant wider than the old standard, and the more detailed sections and detailed that itsupports Public Accountants became more professional and increase public confidence.Key Words: public accountant professional standards, codes of ethics, accountability,transparency and public confidence