ACCOUNTING INFORMATION SYSTEM DESIGN FOR ZAKAT IN ACCORDANCE WITH THE ACCOUNTING STANDARD FINANCE (PSAK 109) BAITUL MAAL UNISBA
Magnaz Lestira Oktaroza; Elly Halimatusadiah;Tasya Aspiranti;Muhammad Khalid Izzaturahman;Rizqy Adhimy Yusyahadi
Accounting Department- Economic and Business Faculty - Bandung Islamic University
Abstract
The purpose of this research is to analyze the information system that is being implemented to identify the problems faced by Baitul Maal Unisba. The problem is the lack of use of documents in documenting the activities carried out, the lack of supervision and control of every process and procedure, and there are no adequate reports to provide accurate information. The method used in this research is descriptive analysis and case studies while the system development method used is system development with the Framework for the Application Development (FAST) method in the form of stages in system development through several phases and activities carried out. The results obtained in this study are the design of a new information system to help Baitul Maal Unisba in solving the problems , namely related to the receipt of zakat funds information systems, zakat fund distribution information systems, financial reporting information systems. The use of a new information system can help carry out operational activities well, then with an integrated system it can solve the problem of recording and calculation that is often done by humans (human error). In addition, Baitul Maals internal control can be more effective and data security more secure.
Keywords: Information Systems for receiving zakat funds, Information Systems for distributing zakat funds, financial reporting information systems
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