ABSTRACT
ISMAN 2018, Treatment Analysis Of Accounting Zakat, Infak/Sedekah to Amil Institution On Branch Office BaitulMaalHidayatullahKendari.Essay. Departementof Accounting, Faculty of Economics and Business, University of Halu Oleo. Counselors: (1) Dr. Muntu Abdullah, SE.,M.Si., Ak.., CA., (2) Safaruddin., SE., M.SA., Ak, CA
This study investigated the accounting treatment zakat, infak/sedekahto Amil Institution on Branch Office BaitulMaalHidayatullahKendari has been revering to PSAK 109 on financial statement. LAZ BMH Kendariis one of zakat management institution that become the trust of muzakki in distributing. The method of data analysis used descrptiveanalyisismethod, that is sescribing and analyzing the accounting treatment of zakat, infak/sedekah in the financial statement of LAZ BMH Kendari than compared with PSAK 109 on Accounting of Zakat.The result of research indicate that financial statements of LAZ BMH Kendarinot fully in accordance with PSAK 109.LAZ BMH kendari only make two financial reports: the balance sheet and the source and use of funds. While in PSAK 109 the financial statement to recommended is balance sheet, report changes in funds,report on changes in underlying assets, cash flow statement,and notes to the financial statement. But LAZ BMH Kendari in doing the accounting process has been using system double entry. The conclusion of this research is treatment analysis of accounting zakat, infak/sedekah to LAZ BMH Kendari not fully in accordance with PSAK 109.

Keywords: Accounting Treatment, zakat, infak/sedekah. PSAK 109