PERSEPSI AMIL ZAKAT TERHADAP HUBUNGAN ANTARA EXPOSURE DRAFT PSAKNO. 109) TENTANG AKUNTANSI ZAKAT DAN INFAK/SEDEKAH DENGAN PERWUJUDAN AKUNTABILITAS KEUANGAN LEMBAGA AMIL ZAKAT

Abstract

This research was done in order to examine the perception of The Private Amyl Zakkah Institution organizer to the correlation of the complete oust, consistency, objectivity, materiality and sharia elements inside of the Exposure Draft PSAK No. 109 with the financial accountability realization of Private Amil Zakkah Institution. Based on the financial accountability of Private Amil Zakkah Institution elements which developed by Muhammad (2007), this study developed the elements inside of Exposure Draft PSAK No. 109 which support each others. In this research data was collected by sending questionnaire. The questionnaire was sent to 45 Private Amil Zakkah Institution that became the member of Forum Zakat (FoZ) and located in Java. The data was analyzed through nonparametric statistic approach by using the Tau Kendall 's Correlation test. The respondents were defined as the staff' or head officer of Private Amil Zakkah Institution financial department. The correlation between complete oust, consistency, objectivity, materiality and sharia elements to the financial accountability of Private Amil Zakkah Institution was saparately analyzeg and then the general conclusion was made collectively based on the results ofeach analysis. The test result shows that consistency variable had significant correlation with thefinancial accountability ofPrivate Amil Zakkah Institution, based on significance level under the a value at 0,01. Then, objectivity, materiality and sharia variables had significant correlation with the financial accountability ofPrivate Amil Zakkah Institution, based on significances level under the a value at 0, 05. The test result also shows that complete outfit variable had not significant correlation with the financial accountability of Private Amil Zakkah Institution, because it had significance level above the a value at 0,05. Nevertheless, all of the variables as the element inside of Exposure Draft PSAK No. 109 had strong or substantial correlation with the financial accountability realization of Private Amil Zakkah Institution. The respondents also hadperception that the implementation of PSAK No. 109 in the future would be easy because supported by qualified human resources, the existence ofzakkah accounting software and also government back up. Keywords: Zakkah, zakkah accounting, private amil zakkah institution, Exposure Draft PSAK No. 109, financial accountability, complete outfit, consistency, objectivity, materiality and sharia.