Analisis Kepatuhan BAZNAS Kota X dalam Pengelolaan Dana ZIS dan Nonhalal berdasarkan PSAK 109

Purpose: This study aims to evaluate BAZNAS X's City compliance with PSAK 109 and provide relevant recommendations. Method: A descriptive qualitative approach was employed, utilizing interviews and documentation. Interviews were conducted with auditors who have at least three years of experience auditing BAZNAS financial statements. Documentation included the financial reports of BAZNAS Kota X. Method triangulation was used to ensure consistent results, and data were analyzed using the Miles and Huberman (1994) model: data reduction, data presentation, and conclusion drawing. Results: The audit procedures to evaluate compliance with PSAK 109 include planning, substantive testing, preparing findings, and drafting audit reports. Common challenges faced by auditors include the mixing of non-halal funds with zakat funds and the allocation of zakat funds to amil exceeding reasonable limits. Implications: Recommendations include providing training for financial staff on PSAK 109 implementation and developing SOPs for ZIS fund management and the separation of non-halal funds. Novelty: This study offers a unique perspective by focusing on external auditors' experiences in auditing financial statements and PSAK 109 compliance, unlike prior research, which primarily examined internal organizational perspectives.