Sharia Accounting In Zakat Management Organizations Of Riau Province With Structural Equation Model Based On Psak No. 109

Abstract

The function of the organization is to transform resources in the form of inputs into outputs for use. In individual organizations that play a very important and influential role in the progress of the company, the organization is a complex element, and therefore there is a need for an understanding of theory supported by empirical research that is needed before being applied in managing humans themselves effectively. Law Number 38 of 1999 concerning Management of Zakat and Decree of the Minister of Religion (KMA) of the Republic of Indonesia Number 581 of 1999. Islamic accounting is a scientific discipline, not a matter of belief or a matter of ritual worship procedures as is often suspected by many people. Islamic accounting is one of the sciences, disciplines, and accounting systems as well as the Capitalist Accounting system. Studying Islamic Accounting is a must in this increasingly global economy. The increasing number of business institutions that apply Islamic law will require Islamic accounting and the personnel who master it. The rise of Muslims, especially educated people who feel the shortcomings contained in Western capitalism. Zakat is an official institution that is directed to create equity and justice for the community, so that the standard of living of the community can be improved. Therefore, zakat includes not only the worship dimension but also the social dimension. In order for zakat funds to be efficient and effective, it is necessary to have zakat management professionally and responsibly.