ANALISIS PENERAPAN AKUNTANSI WAKAF BERDASARKAN PSAK 112 PADA LEMBAGA WAKAF AL – FITYAH PEKANBARU

Abstract

This research aims to analyze the implementation of financial accounting standards related to waqf, namely PSAK 112, at the Al-Fityah Waqf Institution located in Pekanbaru. Waqf is a financial instrument that has an important role in Muslim society, because it promotes philanthropy and economic empowerment of the people.

The research method used is a qualitative approach by conducting a case study at the Al-Fityah Waqf Institution. Data was obtained through interviews with waqf managers, observations of existing accounting practices, and analysis of related documents.

The results of the analysis show that the implementation of PSAK 112 at the Al-Fityah Waqf Institution is not fully optimal. Several aspects that need to be improved include a deeper understanding of waqf accounting concepts, more transparent financial reporting, and adequate integration of information systems to facilitate accurate recording and reporting.

This research provides recommendations for the Al-Fityah Waqf Institution to increase understanding of PSAK 112, train relevant staff, and implement a more sophisticated information system to ensure compliance and transparency in waqf accounting. It is hoped that the results of this research can be input for the Al-Fityah Waqf Institution and other waqf institutions in improving waqf accounting practices in accordance with applicable standards.

.

Keywords: Analysis, Wakaf Accounting, Psak 112, Al – Fityah