Ria Anita Widarti


the title ?The Analytical Accounting Information System of Zakat, Infaq, Shodaqoh On Badan Amil Zakat (BAZ) Kabupaten Malang.
The purposes of this research are to find out the application accounting information system for zakat, infaq and shodaqoh which get from Badan Amil Zakat and to find out is the system information that been done appropriate with the theory of internal controling system in Badan Amil Zakat Kabupaten Malang.
In this research, the author use a field research with interview method, observation, and documentation. Analytical technic doing step by step that is collect data which interrelated, and then analyze the organization structure and the application of intern control system exceed documentation research, interview, and observation, later analyze the accounting information system that use in organization, afterwards identification the problems that interrelated with organizer and distribution of zakat, infaq, shodaqoh, and last make an report about the analyze.
The conclusion from the analyzes is accounting information system not maximal application yet. Proven from organization structure which separate the functional responsibility, special in receiver department and record department, not clear separated yet because of overlapping authority and function. In accounting procedure system, nothing receive report of ZIS from UPZ (The Collect Unit of Zakat) to the BAZ Kabupaten Malang. Any bad practice in the function such as nothing form number in receive record of zakat, infaq, and shodaqoh can make manipulation. Besides, the management structure arranged by group models, which one people is double job in another institution make the function not effective.
Based on the conclusion, the author can give implication such as important to arranged accounting information system of ZIS for effectiveness and efficiency of finance activity in BAZ, important to make special recruitment for BAZ so the management not double job in another institution, BAZ must make the main book for muzakki, and the last important to give re-confirmation for responsibility and function every position by Advisory Council and Supervisory Committee


Keyword : Sistem informasi akuntansi, zakat, infaq, shodaqoh


Sistem informasi akuntansi; zakat; infaq; shodaqoh