Abstrak
<p>National Zakat Charity Agency (BAZNAS) in Solok regency is trusted as an agency for managing<br />zakat, infak, and alms which are received from people for it will be distributed to eligible ones. In reality, the<br />inancial report of it is not referring to the statement of inancial accounting standards from the Indonesian<br />Institute of Accountants (IAI), PSAK No. 109 on the accounting of zakat, infak, and sedekah. Indeed, it is still in<br />the simple form relecting the numbers of zakat, , infak, and sedekah that has received and given to mustahik.<br />This research aims to apply the statement of inancial accounting standards (PSAK) No. 109 at BAZNAS,<br />Solok regency. Descriptive qualitative was used as the design of this research. Data are obtained through<br />interview and documents. The indings showed that the system of fund accounting records of BAZNAS, Solo<br />regency was still simple. It was only the records when the funds of zakat, infak, and sedekah were received<br />and distributed. This inancial record is noted at the ledger and recapitulated in the form of withdrawal and<br />distribution of funds. Indeed, it was a report on receipt and distribution of zakat funds. Meanwhile, a report<br />referring to PSAK No. 109 was on the report of inancial position, changes in funds, changes in school assets,<br />cash low, and notes on inancial report have not been made by BAZNAS, Solok regency.</p>