On December 8, 2017, Center of Strategic Studies BAZNAS (Puskas BAZNAS) held a thematic workshop attended by STIEI TAZKIA and all representatives from several LAZNAS. The purpose of this thematic workshop is to equate perceptions of the use of PSAK 109 by LAZNAS and also to find out how far they have implemented PSAK 109 in their respective institutions.

Moreover, in this workshop BAZNAS also opened a question and answer session to hear what are the difficulties faced by every LAZNAS in adopting PSAK 109 and what were the solutions offered by BAZNAS. In the end of the workshop the agreement has been reached among the participants such as:

1. PSAK 109 is clear and not contradictory so it is not necessary to compile the Technical Bulletin and ISAK 109;

2. It is necessary to revise the more complete guidelines and updates so that it can be prepared by the working group consisting of Puskas BAZNAS, STEI TAZKIA and FOZ;

3. The guideline is published in the form of PERBAZNAS (Regulation of BAZNAS);

4. There is a need to review the implementation of the tax law in Amil Zakat Institutions (OPZ);

5. It is necessary to have standard document of Fiqh Zakah Implementation;

6. There is a need to define Amil Zakat Institutions’ (OPZ) performance assessment methods;

7. There should be a socialization of Zakat Core Principles (ZCP);

8. BAZDA/LAZ must submit a monthly and annual standard report to BAZNAS. The document required to be submitted in a monthly basis are Fund Change Report and Asset Management Report. Whilst The document required to be submitted in a yearly basis are as Financial Position Reports, Fund Changes Reports, Asset Managed Change Reports, and Cash Flow Statements.


(puskas news)