Perception, Presentation and Disclosure of Non-Halal Fund Alms Houses Lumajang in East Java

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E-ISSN : 2622-304X, P-ISSN : 2622-3031 Available online at:

http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress

Progress Conference Volume 2 Number 2, August 2019| 203

Perception, Presentation and Disclosure of Non-Halal Fund Alms Houses Lumajang in East Java

Icha Dwi Erlita

STIE Widyagama Lumajang [email protected]

Abstract

The orphanage zakat institution is an institution that operates in the field of recepients and beredar charity, infaq, and shodaqoh funds. The purpose of this study was to study (1) the perceptions of non- kosher funds I the zakat institution orphaned independently Lumajang (2) the presentation of non- kosher funds at the zakat institution ylang independent Lumajang (3) using non-kosher funds in the Lumajang independent zakat institution. The research use quantitative methods Because It can be Obtained by the data the which is a work process the development of a financial report. With the conclusion that the presentation of non-kosher funds in the Lumajang independent orphanage foundation is not in accordance with SFAS 109, the form of the reposrt is incomplete with zakat funds, infaq, and shodaqoh.

Keywords: amil zakat institution, non-kosher funds, SFAS No. 109

INTRODUCTION

Presentation and disclosure of non-kosher ana after applying SFAS 109 or who still refer to give differing perceptions FOZ whether or not according to amyl. These non-kosher fund management can no longer be done arbitrarily because her accounting procedures stipulated in IAS and non-kosher funds emerged and presented and disclosed by OPZ in a state of emergency and does not always appear in the financial statements that are accountable. In ED SFAS 109, non-kosher funds only disclosed in a general way and research to be done is to explore in detail and specifically the non-kosher funds. Based on the principles of Islamic law are forbidden things should be avoided because it is not in accordance with the rules of Tawheed. The existence of non-kosher funds categorized as an emergency thing and very difficult to remove.

As previous studies conducted by Iva Hardianti Sholikha, with research entitled "Perception, Presentation and non-kosher Pengugkapan funds on BAZNAZ and PKPU Lumajang". Results of the study was explained that Badan Amil Zakat funds Lumajang mecatatkan non-kosher is not in accordance with SFAS 109. idak distribution in accordance with the construction of public facilities, but most of the funds used non-kosher purchase of office stationery, however, in Lumajang district PKPU recording in accordance with SFAS No. 109.

METHODS

This study design is a qualitative descriptive study. According Sugiyono (2014: 205), qualitative research is a research method that is more menekankaan at depth starting understanding aspects of a

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problem rather than looking at the problem for research generalissi. This research method is using the technique of in-depth analysis (in-dept analysis), which studied the problems case by case basis due to qualitative methodology believe that the nature of the problem will vary with the nature of other problems. research instrument shaped open interviews. Researchers conducted interviews with the main actors who can answer well the question researchers. Snowball sampling method is used as a first step the determination of key informants (key-informant).

RESULTS AND DISCUSSION

LAZ perceive non-kosher fund is a fund of conventional bank interest and not iambil of zakat, infaq, shoaqoh, as well as non-kosher funds come from flowers that overlapped and funds that are doubtful.

Laz Lumajang do kepaa mustahiq distribution of zakat, zakat funds trsebut ikumpulka by laz Lumajang of muzakki. Distribute zakat zakat amount of economic benefits in accordance with the needs mustahiq, transactions that occur between amyl ith mustahiq not cause a non-kosher funds ,, because traksaksi happens is only limited distribution and receiving alms only. If zakat of muzakki indirectly then it is likely that activity raises a fund non-kosher. Accounting for non-kosher funds can laz diihat of keungannya report. Accounting guidelines used by laz Lumajang is still not in accordance with SFAS 109, the human resources are still referring FOZ laz. Then the accounting treatment on laz can be explored more deeply from the presentation and disclosure of the non-kosher funds.

Laz serves non-kosher paa fund balance with the account name of bank services. The funds are derived from non-kosher cut civil service salaries to charity and zakat which was transferred by muzakki through conventional banks. Laz call non-kosher funds in terms of revenue-sharing funds for the results derived from the services of the bank (your bank account syariah and conventional bank account). The non-kosher funds vary in a dynamic always significant meaning was the number of non-kosher received an increase or decrease cenerung stable because laz muzakiki majority have remained.

Non-kosher funds amil zakat institutions independent isajikan sodium absorption ratio separately with other funds. On receipt of the funds amil zakat institutions non-kosher mixed with amiil funds using the name of the fund salo akunn email. Besides presented in the balance sheet, the funds are also served non-halal funds are reported changes amil zakat institutions remain independent orphan serves non- kosher mixed dengann fund of funds using the name amil amil fund account.

CONCLUSION

Revenue ihinari non-kosher granted either for individuals or for perusahann that is labeled Islam. For non-kosher penapatan which obtained a person or company tersebt suah clearly not iperbolehkan by the Islamic Shari'a. The accounting treatment of the non-kosher funds include the recognition, presentation and disclosure. Presentation of non-kosher funds in Amil Zakat Yatim Mandiri Foundation in presenting the non-kosher funds not in accordance with SFAS No. 109 did not report separate form with zakat, infaq, sodaqoh, amyl. Non-halal sources of funds on the institution of Zakat Yatim Mandiri are in accordance with SFAS No. 109 which is derived from halal interest receipts on these institutions can be said to be an emergency.

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