Pengembangan Obyek Zakat di Indonesia: Tinjauan Akuntansi Syariah
Keywords:
Zakat Object, Sharia Accounting, CompanyAbstract
The purpose of Islamic accounting in the economy is to distribute welfare for all people through the distribution of wealth to the wider community through a system, namely zakat, infaq and shadaqah. If zakat is closely related to the existence of accounting, then it is impossible for this zakat obligation to be fulfilled without knowing how the zakat calculation method is for the assets or operating profits of a company. So that the role of accounting is very clear in the process of calculating profits and the amount of assets that will be used as the basis for the imposition of zakat. Using basic financial statements in calculating zakat, for now the better method is profit and loss basis, namely the Syarikat Takaful Malaysia method, where the amount of zakat is not much different from the zakat that has been issued. If the company's condition is stable, then use the method based on the balance sheet with the fiqh concept of zakat for trading companies, namely the DKI Bazis method. When the company is in more than sufficient condition, the company can use the Hafidhuddin method which produces the highest zakat amount or issue infaq/sedhaqah whose use is wider than zakat. Zakat issued by the company must be recorded separately or have accounting treatment for the zakat, and used as a component of the financial statements in the balance sheet and profit and loss. Payment of zakat should be taken before profits are distributed. between the owner of capital and the manager so that the zakat is imposed on the corporate body, not on the individual owner of capital and the manager of the company. If zakat is taken from the company before profits are distributed between owners and managers, zakat is classified as a social cost that reduces profits after deducting the company's operating and operating expenses.
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