Implication of PSAK 109 Treatment on Zakat Management Performance
Published:
2025-11-30Downloads
Abstract
Abstract- Bibliometric analysis of the application of PSAK 109 treatment which has an impact on the performance of zakat management is a new issue that can be analyzed in the last 10 years. The treatment of PSAK 109 which is used as a guideline in the measurement, recognition, presentation and disclosure of zakat transactions in accordance with Islamic law can have an impact on the performance of zakat management. This study uses a method of comparison and search of Scopus indexed articles related to PSAK 109 and zakat management performance using the help of Harzing Publish or Perish and Mendeley to obtain and search for various related articles in a span of ten years. The results of the search show that until now research published in the Scopus indexed journal analyzed PSAK 109 and the performance of zakat management. Therefore, it is recommended that future research be conducted to re-analyze the role of PSAK 109 treatment on the performance of zakat management empirically in various zakat management institutions such as the amil zakat agency and other institutions that have the same characteristics.Keywords:
PSAK 109 Zakat Management PerformanceReferences
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Copyright (c) 2025 Muhammad Salman, Tuti Meutia, Mayang Murni, Iqlima Azhar, Muhammad Zainal Abidin
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