Journal
of Economic Development and Village Building
Journal of
Economic Development and Village Building,
Vol. 1 No. 1 March 2023, P-ISSN : ��..
E-ISSN :
�
REPORTING TRANSPARENCY AND ACCOUNTABILITY
CIREBON CITY BAZNAS FINANCE BASED PSAK 109
(Case Study on the Cirebon City National Amil Zakat Agency)
Iis Setiyania,1,
Nur
Eka Setiowatia,2, Alvien
Septian Haerismaa,3
1IAIN Syekh Nurjati
Cirebon, Kota Cirebon, Indonesia
Abstract
This research was conducted to
find out how the principles
of transparency, accountability, and PSAK 109 are applied in financial reporting. This research was conducted
using a qualitative descriptive method. The research time is
November 2021 to January
2022 at the Cirebon City
National Amil Zakat Agency (BAZNAS). The data collection technique was carried out
by interviewing two informants, namely the deputy
chairman and the secretary. Data analysis techniques in this study used the Miles and Huberman
models, namely data reduction, data display, and conclusion/verification. The results of the study show
that transparency principles such as open accountability, accessibility, and publication of financial reports
have been implemented. Then the principle of
accountability has been applied, namely BAZNAS Cirebon
City has met standard implementation procedures, there are sanctions set for errors or
omissions in implementing activities and there are measurable outputs and outcomes.
BAZNAS Cirebon City has also implemented
PSAK 109 since 2017, but the report on
assets under management has not been presented. This research can benefit
the community around the implementation
of PSAK 2017.
Keywords: accountability, financial statements, PSAK 109, transparency.
Manuscript received 2023-02-22; revised 2023-03-06; accepted 2023-03-07; Date of publication 2023-03-08.
Journal of Economic Development and Village Building is licensed under
a Creative Commons Attribution-Share Alike 4.0 International License.
INTRODUCTION
The Cirebon City National Amil Zakat Agency
(BAZNAS), namely the zakat management body established by the Decree of
the Director General of Islamic Community Guidance Number DJ.II/568 of 2014 concerning the establishment of District/City National Amil
Zakat Bodies throughout
Indonesia, as stipulated on
June 5, 2014, has been amended by the
Decree of the Director General of Islamic Community Guidance Number DJ.II/568 of 2014 concerning the Formation of
National District/City National. The distribution of
BAZNAS for Cirebon City is channeled through several programs, namely: healthy
Cirebon, smart Cirebon, Takwa Cirebon, independent
Cirebon, and caring Cirebon.
The distribution of BAZNAS funds must be carried out
transparently. This is done to foster a sense of trust in the whole community
regarding the funds managed by BAZNAS. With transparency, nothing is covered up
and will create the opinion that they are competent and honest, it will give
confidence to interested parties, especially the muzakki, if someone's trust has been formed it
will generate someone's interest in paying zakat, the same thing with
Amalia & Widiastuti, (2020) research, the
higher the accountability of a person from an institution,
the more someone's interest in paying zakat to that institution, so accountability is very influential
on muzakki's interest in paying zakat.
Accountability can be carried out by
submitting zakat financial
reports that are accountable and transparent, BAZNAS management must periodically present financial reports to the
Mayor, muzakki, or interested parties and also those
that have been audited by
auditors. According to Hisamuddin, (2018) Accountability is a fundamental principle of organizational governance that entails accepting responsibility for resource management and control, as well as the implementation
of policies entrusted to him
in order to meet the objectives established through periodic accountability media. Cirebon City Amil Zakat Board must adhere to
accountability and transparency principles. Amil
zakat institutions or
BAZNAS that fail to follow these guidelines
may be considered
unprofessional (Fadilah, 2012). Not only that,
zakat, infaq, and alms are things that are awaited by the implementation
of PSAK 109 regarding zakat
accounting which is expected to
realize uniformity of reporting, and
simplicity of recording so that
the public can read the
accounting reports of zakat managers and oversee their
management.
Furthermore, the application
of PSAK 109 seeks to regulate the recognition,
measurement, presentation, and disclosure of zakat and infaq/alms transactions, as well as to ensure
that zakat management organizations are already using sharia principles
and how far
zakat institutions are in compliance
with laws in their implementation. The public will
assess zakat management
organizations whose distribution can be accounted for
through this report.
Figure 1. BAZNAZ
Report
The fact is
that in the August 2021 period, the zakat collected was Rp. 144,714,178 and infaq/alms
collected was Rp.
31,715,387, so the collection of zakat, infaq, and shodaqoh (ZIS) reached a total of Rp. 176,429,565, while in the September 2021 period, the zakat collected was Rp. 166,368,000 and Rp.
42,802,000 infaq/alms were collected, so the
collection of zakat, infaq, and alms
(ZIS) reached a total of
Rp. 209,170,000. There are approximately
1,244 permanent muzakki registered with the Amil Zakat Agency in the city of
Cirebon, a number that is quite significant
but not optimal in terms of the population
of the city
of Cirebon (Solihan, 2022).
As research conducted
by Juli et al., (2016) because zakat receipts
in Enrekang Regency amounted to
IDR 4,082,051,257 obtained from
muzakki a total of 2,539 people in 2017 decreased from last year
which amounted to 2,871 people, this happened because
most of them
were civil servants and they are no
longer on duty in the Enrkang
Regency area or transferred
to other areas or areas,
therefore to expand the scope
of collection, storage, and distribution
of zakat, infaq, and community alms
funds require a process of recording
financial transactions to produce financial
reports that are adequate transparency and accountability, especially following PSAK 109 regarding zakat accounting.
The phenomenon that occurs in BAZNAS Cirebon City is that the recording
of financial reporting is simple,
but is it
by PSAK 109, and then has the principles
of transparency and accountability been applied, as well as a lack of human resources causing inconsistent/delay related to
reporting the management of zakat funds, the use
of zakat funds/distribution through social media, as well as the lack of
public awareness about ZIS payments, some people prefer
to pay their
zakat directly to
mustahik.
Based on observations
in the field realizing transparency and accountability in the management of zakat have not been perfect, this
is due to
the lack of information announced to the
public either through outreach or through the
media regarding the management of zakat funds. This was
acknowledged by one of the
residents, with the lack of
public understanding of gadgets, the
community thought that the Cirebon City BAZNAS was not transparent and accountable.
Based on the observation that the lack of
human resources affects performance in the delay in posting activities carried out by BAZNAS Cirebon City through social media people think that
there is a lack of transparency
and accountability. BAZNAS
Cirebon City as one of the zakat management organizations that is trusted and
quite close to the community
is required to carry out
the principles of transparency and accountability on an ongoing
basis, not only that but is required
to apply PSAK 109 to its financial
reports to comply with laws
and regulations so that public
trust to BAZNAS Cirebon
City is maintained, this must be
proven by supporting the high principles of transparency and honesty in the operational processes of the
organization, not only that but it
is necessary to know that
accountability is also an important
principle in an organization. Transparency and accountability are parts of zakat management that often serve as a benchmark for the
level of integrity of an organization.
The effort of the Amil Zakat Agency in providing services to muzakki such
as high responsibility is the motivation
of researchers in conducting this research.
Based on the problems that occurred
and the views
on research that has been done,
this study aims to find out
how the principles
of transparency, accountability, and PSAK 109 are applied to financial
reporting. This research is expected
to provide information, and user input so
that it can
further improve the performance of the Amil Zakat Agency in the city
of Cirebon in managing financial reporting by implementing accounting practices in it. The results of this study are expected to increase public
knowledge of the process of
transparency of financial governance and accountability at the Cirebon City National Amil
Zakat Agency.
THEORETICAL BASIS
Definition of Zakat, Infaq and
Shadaqah
Zakat is required of Muslims
who can follow
Islamic law. According to the Republic of Indonesia's Zakat Management Law No. 23 of 2011.
The planning, implementation,
and coordination of zakat collection, distribution, and utilization is known as zakat management. Zakat comes from the
Arabic word zakat, which means to
grow, bless, clean, and develop.
Meanwhile, zakat is defined as a collection of specific assets
required by Allah SWT to be given
to people who are eligible for zakat (mustahik) under certain conditions. In fiqh (syara'), zakat refers to certain
assets that Allah requires to be
given to those who are entitled (Putri, 2017).
Infak in terminology
means spending money out of
obedience, obedience, and love for
Allah SWT and as a form of gratitude for
the blessings or sustenance that
Allah SWT has given him. Meanwhile, the meaning of sadaqah
is all gifts/activities that aim to expect
a reward from Allah SWT (Rahman, 2015).
Alms have a broad
meaning because they can take
the form of good deeds
for oneself and others, as well as money. In general, the government
established the National
Zakat Amil Agency to handle zakat collection, management, and management (BAZNAS). The functions
of these institutions are outlined in Law Number 23 of 2011 on Zakat Management. The function of
this institution according to Zaharullah (2019) aims to
collect funds from the community
in the form of zakat, infaq, and alms (ZIS) and will be
distributed back to the community
who are included in the zakat recipient group (Nur Aini & Mundir, 2020). The national amil zakat agency is a government-established
official management institution charged with zakat management in accordance with Islamic law, trustworthiness, benefit, justice, legal certainty, integration, and accountability. As a result, the zakat management at BAZNAS must be professional
and transparent.
Transparency
Transparency is built on
the free flow of information;
all government processes, institutions, and information must be accessible
to interested parties, and the
information available must be sufficient
to be understood
and monitored (Kumalasari & Riharjo, 2016). Another opinion explains that transparency is the presentation of
reporting transparently and nothing is covered up, related to its
implementation and management, with the elements on which decisions are made
and activities carried out (Hasan, 2011).
Transparency in reporting is
something that is urgent. Transparency aims to foster
trust among stakeholders in the institution. Transparency can be achieved
by presenting accurate financial reports (Hisamuddin, 2018). Openness has meaning, policies are
carried out and implemented according to the mechanism or method, regulations
set by the institution clearly (Abidin
& Rukmini, 2011). There are 6 transparency put forward by the
Humanitarian Forum Indonesia namely (Tundunaung
& Lumolos, Johny, & Mantri, 2018): (1) There is information that is
easily understood and accessed (funds, methods of implementation, forms of
assistance, or programs); (2) there are publications and media about the
process of activities and financial details; (3) there are periodic reports
about resource utilization in project development that the public can access;
four (4) annual reports; (5) Company websites or media publications; (6) guidelines
in the dissemination of information.
Accountability
Accountability is a fundamental principle of organizational
governance that entails meeting a person's or organizational
unit's obligation to be accountable
for resource management and control, as well as implementing policies entrusted to him
to achieve the goals set through
periodic accountability
media (Hisamuddin, 2018). Accountability is the obligation
of every humanitarian aid management agency, both the government and other
institutions, such as BAZNAS, mass media, educational institutions,
corporations, and religious organizations. Some humanitarian aid management
organizations understand that accountability is limited to providing reports
that have been audited by a public accountant. Accountability can be understood
as the responsibility of the agent (trust bearer) to the principal (trust
giver) through a medium of accountability regularly to report on its
performance in carrying out the mandate given so that the principal can be held
accountable for this performance (Ningsih et al., 2020).
Accountability that must be fulfilled by a charitable
organization is divided into several types, namely: (1) Financial
accountability, aims to ensure that the money/assets under its responsibility
are used for the right purpose; (2) Process accountability, aims to ensure that
assets are used in accordance with the correct procedures; (3) Program
accountability, aims to ensure that the activities carried out by the
organization are effective and in line with the objectives of its
establishment; and (4) priority accountability, aiming to meet the needs of
parties with an interest in the organization effectively.
According to Syahrudin Apostle
there are 5 dimensions of accountability, namely (Putri, 2017): (1) Legal
and honest accountability (accountability for probity and legality); 2)
managerial accountability; 3) program accountability; 4) policy accountability;
and 5) financial accountability. There are three indicators to measure
accountability according to (Novitasari,
2019): First, there is conformity between
implementation and standard implementation procedures, meaning that in this
case it relates to accountability or accountability for the use of allocated
funds carried out must be by established procedures to achieve and realize
accountability expected budget. Second, there are stipulated sanctions for
errors and omissions, meaning that sanctions are actions given to individuals,
government organizations and institutions that are known to have/commit acts
and actions that are deviant in using finances. Finally, namely the existence
of measurable outputs and outcomes and criteria for measuring outputs related
to accountability, namely having programs that have been achieved, meaning that
each element that uses the state budget and finances must have programs that
must be achieved, then the availability of clear information to the relevant
community allocation of village funds (Sobandi,
2006).
Statement of
Financial Accounting Standards (PSAK 109)
The
Indonesian Institute of Accountants has approved Statement of Financial Accounting Standards (PSAK) No.
109, which states that amil zakat financial statements include (1) reports on financial
position, (2) reports on changes in funds,
(3) reports on changes in assets under management, (4) reports on cash
flows, and (5) notes on financial statements.
This standard is a special guideline
issued in response to the need
for a financial standard related to zakat management activities carried out by zakat management
institutions (Pradana,
2017).
Statement of
Financial Accounting Standards (PSAK) 109 concerning Zakat Accounting Standards
consists of: (1) recognition and measurement, which includes zakat
receipt/initial acknowledgment and zakat distribution; (2) presentation, which includes
a balance sheet (statement of financial position), a report on changes in
funds, a report on changes in assets under management, a report on cash flows,
and notes to financial statements; and (3) disclosure zakat, infaq/shadaqah, and non-haqqah.
RESEARCH METHOD
The method used is qualitative, and the
type of research is field research. From November 2021 to January 2022, the
research was conducted through direct observation at the National Amil Zakat
Agency (BAZNAS) in Cirebon City. The data for this study were gathered through
interviews with deputy chairperson II and secretaries who were aware of the
research being conducted.
The primary data in this study come from
interviews with vice chairman II and the secretary, both of whom are aware of
the research being conducted. Secondary data are documents originating from the
Amil Zakat Agency that can be accessed, such as (1) an overview, including the
history and development of the Cirebon City Amil Zakat Agency; and (2) data on muzakki and Amil Zakat Agency employees in the city of
Cirebon. (3) the financial reports of the City of Cirebon's Amil Zakat Board.
(4) data on programs in the Cirebon City Amil Zakat Board and other information
media related to Transparency and Accountability of Financial Reporting based
on PSAK 109.
Observation, interviews, and
documentation were used to collect data for this study. Observations were made
at BAZNAS Cirebon city by visiting relevant informants. Interviews were
conducted with deputy chairman II, namely Mr. Nasuka,
S.Ag., M.E.Sy,
and the Head of Accounting & HR, namely Mr. R.M Solihan
S., S.E using an interview guide instrument starting from general topics.
Documentation is done by examining documents that are related to the object
being studied. Data analysis included data reduction, data display, and
conclusion drawing/verification (Sugiyono, 2016).
DISCUSSION
Implementation of Transparency at
the National Amil Zakat Agency
This study, it explains the transparency principle of the
Cirebon City National Amil Zakat Agency, which refers to the following
transparency indicators: open accountability, accessibility (ease of access),
publication of financial reports, and performance information. The following is a more detailed description
of the study's
findings.
Open Accountability to BAZNAS Cirebon City
����������� Open accountability,
which is following the transparency
indicators proposed by Iek, (2014) provides a detailed accountability report and is by Operational Standards. The
Cirebon City National Amil Zakat Agency has provided an accountability report
on detailed, detailed, and open financial reports which are needed as
information for interested parties such as muzakki or the
public. Based on the results of an interview with Mr. Nasuka, S.Ag., M.E.Sy as
Vice Chairman II, open accountability to the Cirebon City National Amil Zakat
Agency is as follows.
"The first is that every day through the SIMBA
application (management information system) where even this transaction is
known by the central BAZNAS when someone pays zakat there must be a BSZ (Proof
of Zakat deposit). Each semester attaches a report to the Mayor which will
later be passed on to provincial and central through hard copy, then the third,
namely through the External AR KAP (public accounting office). Utomo from
Jakarta every year, and this is also proven by the existence of physical
evidence such as receipts"
Cirebon
City BAZNAS has carried out
its duties by the applicable
SOP (company operational standards), where when someone pays
zakat, it is inputted daily through the SIMBA application (BAZNAS management information system), thus the central
BAZNAS will be known transparently, then after paying
zakat, a BSZ (Proof of
zakat deposit) will be given which will
be given to muzakki as proof that he has paid his zakat to the Cirebon City BAZNAS, and also every semester Cirebon City
BAZNAS attaches financial reports related to income and
expenditure of funds to the
Mayor of Cirebon as proof of transparency and accountability which will also
be attached to the central
and provincial governments via hard copy, and also
the financial reports of BAZNAS Cirebon City have been audited
by KAP (Public accounting firm) A.R Utomo where these financial
reports can be trusted and
can be accounted (Iek, 2014). There
are also laws and regulations on the management of zakat as a reference for
accountability openly in the transparency indicator which was further explained
by Vice Chairman II who stated:
"BAZNAZ rules refer to Law number 23 of 2011, the
law is clear about the management of zakat, including regarding planning,
implementation, control, and also reporting".
Based on the findings
of the above
interview, it is clear that
zakat management is an order from Law No. 23 of 2011. Through this regulation, it is emphasized
that the law is clear
regarding zakat management,
including planning, implementation, control, and reporting. The results of interviews
with the deputy chairman II about the supervision
standards in place at BAZNAS Cirebon City revealed that:
"The standard of supervision is that our first is
through SAI, through external, through the inspectorate besides zakat funds
there are also grants from regional heads from the APBD, we are supervised and
there must also be reporting, then it is also supervised by the DPS (Sharia
Supervisory Board) so that it goes according with sharia".
Cirebon City
BAZNAS is supervised by SAI, the regional inspectorate, and also supervised by
the Sharia Supervisory Board, with supervision it can guarantee the achievement
of organizational goals by returning or rectifying various irregularities that
occur, supervision is carried out not only after the completion of activities
or processes but is carried out since activities it was started, with the
intention that any irregularities could be immediately analyzed and then
corrected so that unwanted things could be dealt with immediately (Ghofur
et al., 2021).
Accessibility
(Ease of Access)
As
for what is meant by accessibility (ease of access) in this study, the
reference of accessibility transparency indicators must have adequate
facilities to support ease of access. The Cirebon City National Amil Zakat
Agency (BAZNAS) already has adequate facilities to support ease of access and
also make it easier for muzakki to obtain all
information about Cirebon City BAZNAS easily, based on the results of an
interview with Mr. Nasuka, S.Ag., M.E.Sy as Deputy chairman II as follows:
"With
the existence of BAZNAS, namely as an intermediary for spreading the word
between muzakki and mustahik, through socialization and
publishing every activity as a form of trust and also when there is
distribution, we convey it to electronic media, online and print media"
Based on the
results of the interviews above, it can be seen that access is facilitated
through socialization with the community, muzakki, mustahik and also by publishing all activities carried out
through electronic media, online and print media as well. The results of the
next interview are:
"BAZNAS
Cirebon City always updates every activity and report on zakat, infak and alms, so we make flyers, and every month we
periodically continue to convey these activities to the local community"
BAZNAS
Cirebon city always provides information to the public or muzakki
regarding existing activities and also makes flyers for each activity that will
take place. BAZNAS Cirebon City also provides convenience for muzakki who wish to pay their zakat using a zakat pick-up
system and also provides convenience via transfers.
Publication
of Financial Reports
Financial
reports are very important for zakat management organizations because financial
reports are a form of responsibility to the community related to the management
of ZIS funds. Then these financial reports are also a means of information for
the community related to the distribution and utilization of ZIS managed by
zakat management organizations. Publication of Financial Reports and
Performance Information, where the Cirebon City National Amil Zakat Agency has
carried out detailed publications on financial developments to the public, muzakki, and matters related to performance reports so that
the public can understand and have an in-depth understanding of existing
financial developments. Regarding reports on publications and performance
information, interviews were conducted with informants, Deputy Chairman II of
the Cirebon City National Amil Zakat Agency stated that:
"The
first form of transparency in the financial reports of BAZNAS in Cirebon City
is through the SIMBA application at any time and we also have to provide BSZ
(proof of zakat payment) if we don't give BSZ, we are subject to sanctions,
secondly every semester we have to report to regional leaders on the mayor, and
also we use the budget from the APBD, the report must be to the Mayor but the
copy is to West Java and the center, and the third is related to the external
through KAP A.R Utomo, that's every year so there's a daily, there's a
semester, there's also an annual so everything is transparent, proven by the
existence of physical evidence�
BAZNAS City
of Cirebon has implemented the principle of transparency, one of which is
through the SIMBA application, where when someone pays zakat, it is inputted
through the application every day, then after paying zakat, muzakki
is given proof of zakat deposit (BSZ) if BAZNAS does not provide this evidence.
then it will be subject to sanctions, the Cirebon City BAZNAS financial reports
are also accountable to the Mayor, and the Cirebon City BAZNAS financial
reports have been audited by external auditors, namely through KAP (Public
Accountant Office) AR utomo Jakarta.
Implementation
of Accountability at the National Amil Zakat Agency (BAZNAS) Cirebon City
Based on the
results of an interview with Mr. Nasuka, S.Ag., M.E.Sy as Deputy Chair II
that the Cirebon City National Amil Zakat Agency is accountable with a legal
entity and also fulfills the principle of accountability of zakat
administrators, namely based on Islamic law, trust, benefit, fairness,
certainty law, integrity, and accountability. This is the fulfillment of legal
compliance as stated in article 2 of law number 23 of 2011 concerning the
management of zakat. This study explains the principle of accountability at the
Cirebon City National Amil Zakat Agency, which refers to the following
indicators: there is conformity between implementation and standard
implementation procedures, there are sanctions set for mistakes or negligence
in carrying out activities, there are measurable outputs and outcomes, which
will be explained as follows:
There is
Conformity Between Implementation and Standard Implementation Procedures At The Cirebon City BAZNAS
With this
indicator, the implementation of each activity in the Cirebon City BAZNAS is in
accordance with the existing standard procedures, reinforced by the results of
an interview by Mr. Nasuka, S.Ag.,
M.E.Sy as Vice Chair II
regarding the conformity of the implementation with the standard implementation
procedures as follows:
"BAZNAS
Cirebon City has a clear breakdown of the duties and responsibilities of its
employees, in line with its vision and mission, each employee has their section
such as the head of the collection, distribution, and reporting department, the
Cirebon City Baznas has also used a competent
workforce related to the management of zakat, infaq
and alms where their employees take part in activities that are training in
nature so that those who do not know will become knowledgeable by their
respective fields"
The
mechanism for collecting ZIS funds is first by planning and setting the revenue
targets to be achieved, then work programs are prepared to optimize the
realization of the revenue targets, after that the receipt/collection of ZIS
funds can be carried out by muzakki directly or through bank transfers,
then muzakki will
Obtain proof of payment of zakat. Regarding the distribution and utilization of ZIS funds, the
distribution is carried out using
a survey and selection mechanism on the search
results and data collection of mustahik candidates obtained through a direct search, self-submission as mustahik candidates as well as from recommendations given to BAZNAS (Ghofur et al., 2021).
Cirebon City, after which an application for funds will
be made for
distribution to the mustahik (eight asnaf) who are also selected by
considering the priority scale, both from the
conditions of the mustahik and their area of existence. The distribution of these funds was channeled to
existing programs in the Cirebon City BAZNAS, namely Cirebon healthy, Cirebon
smart, Cirebon independent, Cirebon caring, and Cirebon Takwa.
There are
Stipulated Sanctions for Errors or Omissions in the Implementation of
Activities
BAZNAS
Cirebon City will impose sanctions if there is negligence, for example, as
forgetting to provide proof of depositing zakat to muzakki also All activities carried
out by BAZNAS Cirebon City are always supervised by the DPS (Sharia Supervisory
Board) if there is an error or negligence then sanctions will also be imposed
accordingly with the results of an interview with Mr. Nasuka, S.Ag., M.E.Sy as
Vice Chair II, namely:
"Law
enforcement in the form of administrative sanctions is applied when the zakat
manager does not provide proof of zakat deposits, or the distribution and
utilization of zakat funds, infaq, alms, and other
social religious funds are not in accordance with sharia provisions."
Based on the
indicator reference from the principle of accountability in which there are
criteria for measuring output, namely the existence of programs that have been
achieved and the availability of clear information to the public. Based on the
results of research and interviews with vice chairman II, he said:
"The
Cirebon City National Amil Zakat Agency has active programs such as healthy
Cirebon, Cirebon, piety, Cirebon, caring, independent Cirebon and smart
Cirebon, every Friday BAZNAS conducts a Friday blessing and also provides
scholarship assistance for those who wish to continue their education, BAZNAS
also providing equipment assistance to mustahik such
as wheelchairs, canes etc. BAZNAS has a very positive effect on people in need�
BAZNAS
Cirebon City has also provided information that is easily understood and easily
accessible by the public, providing the information needed on time, and easily
accessible by interested parties, especially muzakki as the
funder. It has been explained that information is in the form of zakat funds
that have been collected during a certain period which is then distributed in
certain activity programs. The Cirebon City National Amil Zakat Agency has
provided information regarding zakat management which includes collection and
distribution. In the collection process, the Amil Zakat Agency collects zakat, infaq, and alms
funds from 1,244 permanent muzakki registered at BAZNAS Cirebon City,
and the distribution is channeled through several programs such as healthy
Cirebon, smart Cirebon, independent Cirebon, caring Cirebon, Takwa Cirebon.
Then regarding the outcomes (results) in accountability by the principle of
transparency for the achievement of goals and objectives, community
satisfaction, and the impact of the program on people's welfare has been
explained by the deputy chairman II who said that:
"BAZNAS provides business capital to develop
which will later generate money from the profits he sells, it is possible that
initially, mustahik will turn
into muzakki, for example, such as activities that are
already running, namely Zmart, providing capital for catfish breeders, and also
BAZNAS providing scholarship assistance for children those who wish to continue
their studies to tertiary institutions, it is called the SAHAJA program (one
house for one scholar) we will then select and survey as well�
Then
according to Mr. M. Taufik, S.Ag
chairman of the Cirebon City BAZNAS said at the Radar Cirebon Television talk
show event on December 17 2021 that there are 25 Zmarts
in Cirebon city in each village and are always accompanied by Cirebon City
BAZNAS until the turnover is truly it has gone up, and until now it has grown
and developed, then according to the deputy chairperson I, namely Mr. Fathikul Muhadi, S.Ag that there is the latest program, namely BURJO
(Assisting in Green Shellfish Business) so fishermen on the coast of Cirebon
City are assisted by capital BAZNAS Cirebon City.
Implementation
of PSAK 109 at BAZNAS Cirebon City
Recognition
and Measurement
In
PSAK 109 it is stated that recognition occurs when receipt
of ZIS funds (zakat, infaq, and alms)
Cash and other assets are recognized when they are received. When muzakki pays
his zakat, BAZNAS Kota Cirebon categorizes it as an additional
zakat fund, and the muzakki fills
out a willingness to pay zakat form
provided by the Cirebon City BAZNAS. After
the muzakki fills out the
form to pay zakat and submits an amount of money that
will be donated to the implementation of the general field and collection.
Muzakki will receive proof of ZIS payment or proof of zakat deposit. The daily
implementation of the general field and collection will submit ZIS payment
receipts from muzakki to
the daily executor of the general field of finance. If the
muzakki determines which mustahik must receive zakat distributions via
amil, all zakat assets received are recognized as zakat funds. If amil receives ujrah in exchange for these services,
it is considered
an addition to amil funds. Based on the
results of an interview with Mr. R.M Solihan S., S.E
as the Head of Accounting & HR in implementing PSAK 109, regarding the
acknowledgment of:
"That
the Cirebon City BAZNAS recognizes zakat receipts when cash is received either
directly or via bank transfer. Zakat received as amil funds is recognized as
the amil portion with a percentage of 12.5% "
BAZNAS
Cirebon City measures zakat, infaq/alms according to
existing standards, namely the use of market prices in determining the value
for non-cash assets, the measurement carried out by BAZNAS Cirebon City is by
PSAK 109 which has explained that regarding the determination of the fair value
of non-cash received assets using market prices; if market prices are not
available, the relevant SAK may use other methods of determining fair value.
While the results of the interview with Mr. R.M Solihan
S., S.E related to measurement are as follows:
"Measurement
of non-cash zakat is the provision of groceries deposited from banks, for
example in the form of rice, so we estimate the rice according to market
prices, for example, there is rice and oil, which we estimate the market price
is Rp. 200,000, we usually consult with the industry and trade department
first, for zakat fitrah, how much rice is to be paid, because most people who
give zakat are in the form of money, not rice.�
Disclosure
BAZNAS City
of Cirebon has provided detailed information regarding all activities carried
out by BAZNAS, especially regarding its financial reports as well, then if
there is non-halal receipts it is recognized as non-halal funds then BAZNAS
reveals this is not as distribution, according to the results of the interview
as follows:
"Non-halal
funds are recorded not as distribution because they are used for 3 J, namely
roads, bridges, latrines, so BAZNAS mentions them as entrusted distributions
originating from conventional bank account interest"
Furthermore, if the muzakki wants to determine who the funds he is
giving are for then it includes bonded infaq/alms,
according to the following interview results:
"If a muzakki comes to BAZNAS then he gives the funds by
determining who the funds are for, for example, if the muzakki wants
the funds he gave to BAZNAS to be distributed to the house renovation program,
BAZNAS will distribute the funds for home renovation needs and this it's
called infaq/bonded alms"
Presentation
According to PSAK 109, amil separates
zakat, infaq/alms, and amil funds in the balance
sheet (statement of financial position). In this instance, BAZNAS Cirebon City
has separated zakat, infaq/alms, and non-ZIS funds.
BAZNAS Cirebon City recognizes amil through the distribution of non-ZIS funds
listed in financial reports.
The Cirebon City National Amil Zakat
Agency was formed based on a Decree from the Mayor, which still has to report
all types of zakat fund management activities by PSAK 109 concerning zakat
accounting.
Statement Of Financial
Position (Balance Sheet)
Table. 1 Statement of
Financial Position (Balance Sheet)
|
|
Notes |
2020 |
2019 |
|
Aset |
|
|
|
|
Current assets |
|
|
|
|
Cash and cash equivalents |
2d,3 |
138,768,719 |
84,880,666 |
|
accounts receivable |
2e,
4 |
2,200,000 |
9,250,000 |
|
Total current assets |
|
140,968,719 |
94,130,666 |
|
Non-current assets |
|
|
|
|
Fixed Assets-Net Value |
2f,5 |
234,932,302 |
281,129,271 |
|
Total non-current assets |
|
234,932,302 |
281,129,271 |
|
Total assets |
|
375,901,021 |
375,259,937 |
|
Liabilities and balance of funds |
|
|
|
|
Liability |
|
|
|
|
Short-term liabilities |
|
|
|
|
Deposit non-halal funds |
2g,
6 |
305,029 |
71,322 |
|
Total liabilities |
|
305,029 |
71,322 |
|
Fund balance |
|
|
|
|
Balance of zakat funds |
|
879,660,444 |
505,022,847 |
|
Infaq/alms fund balance |
|
75,665,021 |
109,518,355 |
|
Amil fund balance |
|
(579,729,473) |
(239,352,587) |
|
Total fund balance |
|
375,595,992 |
375,188,615 |
|
Total liabilities and balance of
funds |
|
375,901,021 |
375,259,937 |
(Source:
Cirebon City National Amil Zakat Agency, 2020)
Report on
Changes in Funds
Table. 2 Report on Changes in Funds
|
|
Notes |
2020 |
2019 |
|
ZAKAT FUNDS |
|
|
|
|
Receipt of zakat funds |
2h,
7 |
|
|
|
Zakat mal |
|
259,042,747 |
247,016,557 |
|
Professional zakat |
|
1,407,382,748 |
774,209,163 |
|
Zakat fitrah |
|
325,798,000 |
518,328,350 |
|
Profit sharing on placement of funds |
|
920,411 |
1,511,478 |
|
The amount of receipt of zakat funds |
|
1,993,143,906 |
1,541,065,548 |
|
Distribution of zakat funds |
2i,
8 |
|
|
|
Fakir |
|
(734,211,079) |
� (642,027,430) |
|
Poor |
|
(394,434,393) |
����� (5,400,000) |
|
Amil |
|
(249,027,937) |
(216,782,744) |
|
Convert |
|
(820,000) |
- |
|
Riqab |
|
- |
(24,980,000) |
|
Gharim |
|
���� (3,323,000) |
(296,702,200) |
|
Fisabilillah |
|
(225,145,900) |
����� (6,135,000) |
|
Ibn sabil |
|
(11,544,000) |
- |
|
Table. 2
Report on Changes in Funds |
|||
|
Amount of disbursement of funds |
|
(1,618,506,309) |
(1,192,027,374) |
|
Net surplus (deficit)
of zakat funds |
|
374,637,597 |
349,038,174 |
|
Zakat fund balance at the beginning of the
period |
|
505,022,847 |
155,984,673 |
|
Balance of zakat funds at the end of the period |
|
879,660,444 |
505,022,847 |
|
INFAQ/ALMS FUNDS |
|
|
|
|
Receipt of infaq/alms funds |
2j,9 |
|
|
|
Infaq / alms bound |
|
163,895,500 |
����� 69,221,589 |
|
Infaq / alms are not bound |
|
371,456,833 |
326,326,335 |
|
Total receipt of infaq/alms funds |
|
535,352,333 |
395,547,924 |
|
Distribution of infaq/alms funds |
2k,10 |
|
|
|
Amil |
|
(252,942,567) |
(79,043,138) |
|
Infaq / alms bound |
|
(131,225,000) |
(56,132,100) |
|
Infaq / alms are not bound |
|
(185,038,100) |
(214,661,400) |
|
Total distribution of infaq/alms funds |
|
(569,205,667) |
(349,836,638) |
|
Net surplus (deficit) of infaq/alms funds |
|
(33,853,334) |
����� 45,711,286 |
|
Beginning balance |
|
109,518,355 |
63,807,069 |
|
Beginning balance adjustment |
|
- |
- |
|
Infaq/alms fund balance at the beginning of
the period |
|
109,518,355 |
63,807,069 |
|
Infaq/alms fund balance at the end of the
period |
|
75,665,021 |
109,518,355 |
|
AMIL FUNDS |
|
|
|
|
Receipt of amil funds |
11 |
|
|
|
The amil portion of the zakat fund |
|
249,027,937 |
216,782,744 |
|
The amil portion of the infaq/alms fund |
|
107,070,467 |
79,043,138 |
|
Acceptance of amil from infaq/alms fisabilillah |
|
145,872,100 |
- |
|
Amil revenue from APBD |
|
700,000,000 |
400,000,000 |
|
Amil acceptance from the Ministry of
Religion's DIPA |
|
- |
25,000,000 |
|
Profit sharing on the placement of amil
funds |
|
1,295,905 |
447,598 |
|
Acceptance of amil from others |
|
236,279,404 |
98,646,491 |
|
The amount of receipt of amil funds |
|
1,439,545,812 |
819,919,971 |
|
Use of amil funds |
12 |
|
|
|
Amil employee expenses |
|
�(470,702,951) |
(644,398,200) |
|
The amilin burden of the zakat collection
unit |
|
(88,878,706) |
� (53,584,045) |
|
Publication and documentation expenses |
|
(112,835,500) |
(44,381,800) |
|
Planning and development expenses |
|
(66,189,200) |
(16,508,000) |
|
Business travel expense |
|
(35,660,000) |
(32,566,000) |
|
Asset maintenance expenses |
|
(12,241,100) |
(6,637,000) |
|
Professional fees |
|
(25,000,000) |
(20,000,000) |
|
Table. 2 Report on Changes
in Funds |
|||
|
Administrative and general expenses |
|
(118,164,772) |
(121,349,201) |
|
Depreciation expense |
|
(87,750,469) |
(43,277,562) |
|
Allowance for Allowance for Receivables |
|
(62,500,000) |
- |
|
Use of APBD funds |
|
(700,000,000) |
(211,000,000) |
|
Total use of amil funds |
|
(1,779,922,698) |
(1,193,701,808) |
|
Net surplus (deficit) of amil funds |
|
(340,376,886) |
(373,781,837) |
|
Beginning balance |
|
(239,352,587) |
134,429,250 |
|
Beginning balance adjustment |
|
- |
- |
|
Amil fund balance at the beginning of the
period |
|
(239,352,587) |
135,429,250 |
|
Amil fund balance end of period |
|
(579,729,473) |
(239,352,587) |
(Source:
Cirebon City National Amil Zakat Agency, 2020)
Statement of
Cash Flows
Table 3. Statement of Cash Flows
|
|
2020 |
2019 |
|
CASH FLOWS FROM OPERATING ACTIVITIES |
|
|
|
Reception: |
|
|
|
Receipt of zakat funds |
1,993,143,906 |
1,541,065,548 |
|
Receipt of infaq/alms funds |
535,352,333 |
395,547,924 |
|
Receipt of APBD amil funds |
700,000,000 |
400,000,000 |
|
Amil acceptance from the Ministry of
Religion's DIPA |
- |
25,000,000 |
|
Other amil fund receipts |
237,575,309 |
99,094,089 |
|
Receipt of non-halal funds |
233,707 |
71,322 |
|
Expenditure: |
|
|
|
Distribution of zakat funds |
(1,369,478,372) |
(1,125,244,630) |
|
(Source: Cirebon City National
Amil Zakat Agency, 2020) Table 3. Statement of Cash Flows |
||
|
|
2020 |
2019 |
|
Distribution of infaq/alms funds |
(316,263,100) |
(270,793,500) |
|
Use of amil funds |
(1,685,122,229) |
(964,644,245) |
|
Net cash from (for) operating
activities |
�95,441,553 |
�100,096,508 |
|
CASH FLOWS FROM INVESTING ACTIVITIES |
|
|
|
Expenditure: |
|
|
|
Acquisition of fixed assets |
(41,553,500) |
(212,369,000) |
|
Net cash from (for) investing activities |
(41,553,500) |
�(212,369,000) |
|
Increase (decrease) in cash and cash
equivalents |
53,888,053 |
�(112,272,492) |
|
Balance of cash and cash equivalents at the
beginning of the period |
84,880,666 |
�197,153,158 |
|
Balance of cash and cash equivalents at the
end of the period |
138,768,719 |
84,880,666 |
(Source:
Cirebon City National Amil Zakat Agency, 2020)
Table 4. Notes to Financial
Statements
|
CASH
AND CASH EQUIVALENTS |
||
|
|
2020 |
2019 |
|
Petty cash |
||
|
Zakat cash |
751,052 |
262,900 |
|
Cash infaq alms |
���� 366,448 |
191,800 |
|
Amil cash |
������ 98,100 |
60,700 |
|
|
� 1,215,600 |
515,400 |
|
Bank |
|
|
|
Zakat bank |
|
|
|
Bank jabar banten |
� 8,467,389 |
16,999,852 |
|
Indonesian sharia bank |
�8,862,350 |
�2,177,461 |
|
Indonesian sharia bank |
31,394,411 |
�4,817,064 |
|
Bank Jabar Banten Sharia |
6,272,024 |
28,232,912 |
|
Islamic state savings bank |
4,242,747 |
���� 500,000 |
|
Bank CIMB Niaga sharia |
16,294,555 |
- |
|
|
75,533,476 |
52,727,288 |
|
Alms infaq bank |
|
|
|
Indonesian muamalat bank |
�1,433,417 |
1,013,417 |
|
Indonesian sharia bank |
13,843,218 |
1,511,171 |
|
Indonesian sharia bank |
14,420,945 |
4,774,946 |
|
Bank Jabar Banten Sharia |
9,794,490 |
6,466,073 |
|
Islamic state savings bank |
5,990,000 |
500,000 |
|
Bank CIMB Niaga sharia |
10,998,045 |
- |
|
|
56,480,116 |
14,265,607 |
|
amil bank |
|
|
|
Bank jabar banten |
1,307,739 |
11,293,409 |
|
Indonesian sharia bank |
�280,002 |
�1,152,388 |
|
Bank Jabar Banten Sharia |
1,415,728 |
� 4,517,942 |
|
Indonesian sharia bank |
�629,746 |
408,632 |
|
Bank CIMB Niaga sharia |
1,906,312 |
- |
|
|
5,539,527 |
17,372,371 |
|
Number of banks |
137,553,119 |
84,365,266 |
|
(Source: Cirebon City National
Amil Zakat Agency, 2020) Table 4. Notes to Financial Statements |
||
|
CASH
AND CASH EQUIVALENTS |
||
|
Total cash and cash equivalents |
138,768,719 |
84,880,666 |
|
RECEIVVABLES |
||
|
|
2020 |
2019 |
|
Accounts receivable qardhul hasan amil |
�2,200,000 |
9,250,000 |
|
Zmart distributor receivables |
62,500,000 |
- |
|
Allowance for impairment losses on
receivables |
(62,500,000) |
- |
|
|
2,200,000 |
9,250,000 |
(Source:
Cirebon City National Amil Zakat Agency, 2020)
Report on
Changes in Managed Assets
The report
on changes in assets under management is a report that describes changes in
fund balances over a given time period in terms of the quantity and value of
assets under management, both current and non-current assets. Whereas there has
been no report on changes in assets under management in Cirebon City BAZNAS
because Cirebon City BAZNAS does not manage any assets (Solihan,
2022).
Cash Flow
Statement
Table 3. Statement of Cash Flows
|
|
2020 |
2019 |
|
CASH FLOWS FROM OPERATING ACTIVITIES |
|
|
|
Reception: |
|
|
|
Receipt of zakat funds |
1,993,143,906 |
1,541,065,548 |
|
Receipt of infaq/alms funds |
535,352,333 |
395,547,924 |
|
Receipt of APBD amil funds |
700,000,000 |
400,000,000 |
|
Amil acceptance from the Ministry of
Religion's DIPA |
- |
25,000,000 |
|
Other amil fund receipts |
237,575,309 |
99,094,089 |
|
Receipt of non-halal funds |
233,707 |
71,322 |
|
Expenditure: |
|
|
|
Distribution of zakat funds |
(1,369,478,372) |
(1,125,244,630) |
|
Distribution of infaq/alms funds |
(316,263,100) |
(270,793,500) |
|
Use of amil funds |
(1,685,122,229) |
(964,644,245) |
|
Net cash from (for) operating activities |
�95,441,553 |
�100,096,508 |
|
CASH FLOWS FROM INVESTING ACTIVITIES |
|
|
|
Expenditure: |
|
|
|
Acquisition of fixed assets |
(41,553,500) |
(212,369,000) |
|
Net cash from (for) investing activities |
(41,553,500) |
�(212,369,000) |
|
Increase (decrease) in cash and cash
equivalents |
53,888,053 |
�(112,272,492) |
|
Balance of cash and cash equivalents at the
beginning of the period |
84,880,666 |
�197,153,158 |
|
Balance of cash and cash equivalents at the end
of the period |
138,768,719 |
84,880,666 |
Table 4. Notes to Financial
Statements
|
CASH AND CASH EQUIVALENTS |
||
|
|
2020 |
2019 |
|
Petty cash |
||
|
Zakat cash |
751,052 |
262,900 |
|
Cash infaq alms |
���� 366,448 |
191,800 |
|
Amil cash |
������ 98,100 |
60,700 |
|
|
� 1,215,600 |
515,400 |
|
Bank |
|
|
|
Zakat bank |
|
|
|
Bank jabar banten |
� 8,467,389 |
16,999,852 |
|
Indonesian sharia bank |
�8,862,350 |
�2,177,461 |
|
Indonesian sharia bank |
31,394,411 |
�4,817,064 |
|
Bank Jabar Banten Sharia |
6,272,024 |
28,232,912 |
|
Islamic state savings bank |
4,242,747 |
���� 500,000 |
|
Bank CIMB Niaga sharia |
16,294,555 |
- |
|
|
75,533,476 |
52,727,288 |
|
Alms infaq bank |
|
|
|
Indonesian muamalat bank |
�1,433,417 |
1,013,417 |
|
Indonesian sharia bank |
13,843,218 |
1,511,171 |
|
Indonesian sharia bank |
14,420,945 |
4,774,946 |
|
Bank Jabar Banten Sharia |
9,794,490 |
6,466,073 |
|
Islamic state savings bank |
5,990,000 |
500,000 |
|
Bank CIMB Niaga sharia |
10,998,045 |
- |
|
Table 4. Notes to Financial Statements |
||
|
|
56,480,116 |
14,265,607 |
|
amil bank |
|
|
|
Bank jabar banten |
1,307,739 |
11,293,409 |
|
Indonesian sharia bank |
�280,002 |
�1,152,388 |
|
Bank Jabar Banten Sharia |
1,415,728 |
� 4,517,942 |
|
Indonesian sharia bank |
�629,746 |
408,632 |
|
Bank CIMB Niaga sharia |
1,906,312 |
- |
|
|
5,539,527 |
17,372,371 |
|
Number of banks |
137,553,119 |
84,365,266 |
|
|
|
|
|
Total cash and cash equivalents |
138,768,719 |
84,880,666 |
|
RECEIVABLE |
||
|
|
2020 |
2019 |
|
Accounts receivable qardhul hasan amil |
�2,200,000 |
9,250,000 |
|
Zmart distributor receivables |
62,500,000 |
- |
|
Allowance for impairment losses on
receivables |
(62,500,000) |
- |
|
|
2,200,000 |
9,250,000 |
(Source:
Cirebon City National Amil Zakat Agency, 2020)
Based on the
results of the analysis of researchers through interviews and observations.
That the Cirebon City BAZNAS has implemented PSAK 109 since 2017. The informant
(solihan) said that with PSAK 109 it would be easier,
effective, efficient and accountable. Before using PSAK 109 BAZNAS Cirebon City
only used ledgers and manual recording, he also said that the enactment of PSAK
109 was to support existence in the eyes of the government and muzakki. Maintain financial accountability and also to
achieve the vision and mission of the Cirebon City BAZNAS. If PSAK 109 is not
applied, the report is not recognized or does not comply with standards and
does not follow orders. In PSAK 109 it is recorded regarding zakat funds, infaq/alms funds, amil funds and non-halal funds. In PSAK
109 there are recognition, measurement, disclosure and presentation. For
acknowledgment, namely that the Cirebon City BAZNAS recognizes receipt of ZIS
funds when cash or other assets are received. Then it is recognized as an
additional fund in the amount received if BAZNAS City of Cirebon receives funds
in cash. If in non-cash form, it is determined based on fair value.
Furthermore,
if the muzakki determines which mustahik
must receive zakat distribution through amil, the zakat funds received are
entirely recognized as zakat funds, and the amil receives ujrah
in accordance with PSAK 109 as an addition to amil funds of 12.5%. Furthermore,
namely ZIS measurement using market prices in determining the value for
non-cash assets, if market prices are not available then using other methods of
determining fair value in accordance with the relevant SAK, then regarding
disclosure namely BAZNAS Cirebon City provides all financial information by
precisely describing economic events that affect the financial position, as
well as providing information regarding fund distribution activities carried
out in accordance with the relevant SAK. Furthermore, BAZNAS Kota Cirebon
separates ZIS and non-ZIS funds in the balance sheet (statement of financial
position), and amil is recognized through the distribution of non-ZIS funds
listed in the financial statements. Zakat accounting, according to PSAK 109,
includes statements of financial position, reports on fund changes, reports on
assets under management, reports on cash flows, and finally notes on financial
statements.
CONCLUSION
Based on the results of the
research described above, it can
be concluded that from the aspect
of transparency such as open accountability,
accessibility, and publication of financial reports, there is information
disclosure and responsibility where the National Amil Zakat Agency has provided
detailed and open accountability reports to the public regarding financial
reports by Operational Standards and also in line with laws- Applicable
regulations, every semester
attach financial reports to the Mayor of Cirebon, to the center and province
via hard copy, and also the financial reports have been audited by KAP (Public
Accounting Office) A.R Utomo, there is also accessibility where BAZNAS Cirebon
City publishes every activity - activities carried out through electronic
media, online and print media, provide convenience for muzakki who wish to pay
their zakat using a zakat pick-up system and also provide convenience through
transfers. Furthermore, regarding the aspect of publication of the financial reports of the Amil Zakat Board of the
City of Cirebon, it carries out detailed
publications.
Then from the aspect of
accountability that the Cirebon City BAZNAS complies with the implementation
standard procedures, there are sanctions set for errors or omissions in the
implementation of activities and there are measurable outputs and outcomes.
BAZNAS Cirebon City has implemented
PSAK 109 since 2017, records directly when receiving ZIS funds accompanied by
proof of zakat deposit, and also use the SIMBA application. However,
the report on assets under
management has not been presented.
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