In order to provide accounting and financial standard for Zakat Management Organizations globally, Puskas BAZNAS collaborated with several academicians formulated a study of accounting and financial standard for zakat management organizations in english. This book aims to provide a reference in applying a standardized accounting system which has high quality.

This study utilized a literature review, which observed information related to the topic of zakat accounting from various relevant reference sources. The references that are used in preparing this guideline review are based on PSAK 109 Accounting for Zakat and Infaq/Alms and other relevant PSAKs and references.

To ensure this study is suitable with practice in the field, a Forum Group Discussion (FGD) was also conducted with BAZNAS accounting experts for five online meetings, as well as written reviews by BAZNAS West Java Province, BAZNAS Jakarta, and BAZNAS South Kalimantan.

The English version of the OPZ Accounting and Financial Guidelines book is expected to provide information on accounting and financial standards, not only in Indonesia but also impactful in international stage.

Rep: Puskas BAZNAS