Analisis Transisi PSAK 109 ke PSAK 409: Implikasi Purifikasi Standar dan Diskresi Manajerial terhadap Saldo Dana Amil BAZNAS RI
DOI:
https://doi.org/10.31004/joecy.v6i1.8240Keywords:
PSAK 409, Amil Fund, Fisabilillah, Agency Theory, BAZNAS.Abstract
The implementation of PSAK 409 introduces a new paradigm through the concept of standard purification, which removes rigid administrative constraints in zakat accounting. This study aims to evaluate the impact of the transition from PSAK 109 to PSAK 409 on the structure of amil fund balances at BAZNAS RI for the 2023-2024 period. Using a qualitative descriptive-comparative method from an agency theory perspective, this research dissects the mechanism of operational expense reclassification. The results show that the recovery of the amil fund balance from negative to positive in 2024 was driven by a lump-sum allocation of IDR 39,000,000,000 to the Institutional Strengthening post within the Fisabilillah category. The principle-based flexibility in PSAK 409 provides space for managerial discretion to reclassify expenses to improve the performance of amil fund balances. The absence of real transaction details in this post indicates information asymmetry that potentially reduces public accountability. This study suggests the need for stricter disclosure standards to ensure transparency in the use of zakat funds for internal institutional strengthening.
References
Beik, I. S. (2021). Manajemen Strategis Pengelolaan Zakat. Rajawali Pers.
Beik, I. S., & Pratama, A. (2024). Pengaruh Transparansi dan Akuntabilitas terhadap Minat Muzaki
Membayar Zakat: Studi Kasus BAZNAS RI. Jurnal Ekonomi dan Perbankan Syariah, 12(1), 45
Eisenhardt, K. M. (1989). Agency Theory: An Assessment and Review. The Academy of Management
Review, 14(1), 57–74. https://doi.org/10.2307/258191
Fama, E. F., & Jensen, M. C. (1983). Separation of Ownership and Control. The Journal of Law and
Economics, 26(2), 301–325.
Hafidhuddin, D. (2015). Zakat dalam Perekonomian Modern. Gema Insani Press.
Huda, N., Rini, N., & Anggraini, D. (2024). Teori Agensi dalam Pengelolaan Organisasi Pengelola
Zakat di Indonesia. Jurnal Akuntansi dan Keuangan Islam, 10(2), 112-128.
Ikatan Akuntan Indonesia (IAI). (2010). Pernyataan Standar Akuntansi Keuangan (PSAK) 109:
Akuntansi Zakat dan Infak/Sedekah. Dewan Standar Akuntansi Syariah IAI.
Ikatan Akuntan Indonesia (IAI). (2022). Pernyataan Standar Akuntansi Keuangan (PSAK) 409:
Akuntansi Zakat, Infak, dan Sedekah dan Dasar Kesimpulan. Dewan Standar Akuntansi Syariah
IAI.
Ownership
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs
and
Structure.
Journal
of
https://doi.org/10.1016/0304-405X(76)90026-X
Financial
Economics,
(4),
–360.
Kasri, R. A., & Ramli, M. N. (2019). Why Do People Pay Zakat through Institutions? Evidence
from Indonesia. Journal of Islamic Monetary Economics and Finance, 5(4), 753-774.
Lambut, A. S. (2021). Akuntabilitas Organisasi Nirlaba: Antara Reputasi dan Amanah. Jurnal Tata
Kelola Organisasi, 7(3), 201-215.
Mardiasmo. (2018). Akuntansi Sektor Publik. Penerbit Andi.
Majelis Ulama Indonesia (MUI). (2011). Fatwa Nomor 8 Tahun 2011 tentang Amil Zakat. Komisi
Fatwa MUI.
Sari, D. P., & Utami, T. (2024). Analisis Dampak PSAK 409 terhadap Kemandirian Dana Amil.
Jurnal Akuntansi Syariah Indonesia, 15(1), 88-105.
Scott, W. R. (2015). Financial Accounting Theory (7th ed.). Pearson Education.
Sugiyono. (2022). Metode Penelitian Kualitatif. Alfabeta.
Suryanto. (2020). Impact of Financial Reporting Quality on Public Trust in Zakat Institutions.
International Journal of Islamic Economics, 2(1), 15-30.
Watts, R. L., & Zimmerman, J. L. (1986). Positive Accounting Theory. Prentice-Hall.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Taufik Akbar, Siti Mabrur Rachmah
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
