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Articles

Vol. 1 No. 1 (2026): Pappadalleq

Accounting System Implementation in Zakat Management at BAZNAS Parepare: PSAK No. 109 and Theory of Reasoned Action

Published
2026-06-30

Abstract

Background:   The management of Zakat, Infaq, and Sadaqah (ZIS) demands an uncompromising standard of transparency and accountability to foster public trust and maximize the socioeconomic potential of Islamic philanthropy.

Purpose: This study aims to examine the implementation of an accounting system in ZIS management by integrating two analytical frameworks: PSAK No. 109 as the normative accounting standard and the Theory of Reasoned Action (TRA) as a behavioral perspective.

Methods: This study employs a case study approach focused on BAZNAS Parepare, a municipal-level institution in Eastern Indonesia with a National Zakat Index (IZN) score of 0.61. The research analyzes a hybrid accounting model that encompasses manual recording through daily cash books, computer-based bookkeeping via Microsoft Excel, and database-driven financial reporting through the SiMBA application.

Results:  The findings demonstrate that while BAZNAS Parepare has successfully aligned its financial reporting with PSAK No. 109, the hybrid nature of its accounting system imposes high cognitive and operational loads on the amil. Evaluated through the lens of TRA, the amil exhibit a positive attitude toward the normative goals of the system—heavily influenced by subjective norms from national regulators and grassroots donors—yet their actual behavioral execution is constrained by localized limitations in human resources and technological infrastructure.

Implication: The findings highlight the urgent need for targeted capacity building and technological infrastructure enhancements in municipal-level zakat institutions. Bridging the gap between strict regulatory requirements and localized operational constraints is essential to alleviate the burden on the amil and ensure the sustainable execution of standardized accounting systems.

Originality: This study offers a distinctive contribution by simultaneously examining technical compliance (PSAK No. 109) and operational behavior (TRA) in a single framework. Furthermore, it advances a nuanced empirical account of layered technological adoption within a transitional institutional setting that remains underrepresented in existing zakat accounting literature, which predominantly focuses on provincial-level or large urban institutions.

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