PSAK 112 Compliance: An Empirical Study of the Financial Statements of LAZISWAF Al Hilal

Azizah Hasanahh; Suhairi Yusuf

doi:10.19109/iphi.v5i1.28414

Penulis

Azizah Hasanahh Universitas Islam Negeri Raden Intan Lampung
Suhairi Yusuf Universitas Islam Negeri Raden Intan Lampung

DOI:

https://doi.org/10.19109/iphi.v5i1.28414

Kata Kunci:

PSAK 112; , Sharia Financial Report; , Waqf Accounting

Abstrak

The purpose of the study was to analyze the level of compliance of LAZISWAF al Hilal’s financial statements with PSAK 112 standards on waqf accounting. Statement of Financial Accounting Standards (PSAK) 112 sets out comprehensively the recognition, measurement, presentation, disclosure, and financial reporting of waqf assets to nazirs. The method used is descriptive qualitative with a documentation study approach in the form of waqf financial statements as of December 31, 2024. The results of the analysis show that the presentation of the institution's report has recorded the receipt and distribution of waqf funds in general, but the preparation is not fully in accordance with PSAK 112 standards. LAZISWAF al Hilal's financial statements do not provide explanations according to PSAK 112 Paragraph 18, are not arranged separately according to PSAK 112 Paragraph 40, are not structured in the presentation of waqf financial statements, do not disclose important information, and the report is unaudited. The conclusion is that the level of compliance with PSAK 112 still needs to be improved by improving the reporting system and institutional accountability.

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