ABSTRAK Perusahaan atau entitas yang bergerak dibidang bisnis maupun nonbisnis pasti memerlukan akuntansi, termasuk lembaga nonbisnis Lembaga Amil Zakat. Perkembangan teknologi yang semakin pesat mempengaruhi segala aspek kehidupan manusia, termasuk bidang akuntansi. Teknologi akuntansi yang ada saat ini diantaranya MYOB Accounting Plus V18. Aplikasi ini telah banyak digunakan untuk pengelolaan akuntansi pada perusahaan dagang dan perusahaan jasa di Asia termasuk di Indonesia. Namun, aplikasi ini belum digunakan dalam pengelolaan keuangan dana zakat dan infak/sedekah. Penelitian ini bertujuan untuk mengetahui bagaimana penerapan akuntansi zakat dan infak/sedekah pada aplikasi MYOB Accounting Plus V18 berdasarkan PSAK 109. Penelitian ini merupakan penelitian kualitatif, pendekatan analisis deskriptif. Peneliti melakukan dokumentasi untuk memperoleh data kuangan ZIS dan observasi langsung terhadap aplikasi MYOB Accounting Plus V18. Dalam menerapkan akuntansi ZIS pada aplikasi MYOB Accounting Plus V18 ini, peneliti mengambil data keuangan yang ada di LAZ Sidogiri Cabang Bangkalan selama periode tertentu untuk proses penerapan/pengentrian. Hasil penelitian menunjukkan, sebagian besar output laporan akuntansi yang dihasilkan oleh aplikasi MYOB Accounting Plus V18 dikatakan berkualitas sebagai penyajian laporan keuangan dana ZIS, karena sudah memenuhi salah satu ciri-ciri laporan kuangan yang berkualitas, yakni dapat dipahami, andal, relevan dan dapat diperbandingkan, sehingga aplikasi MYOB Accounting Plus V18 bisa dijadikan alternatif aplikasi akuntansi dalam pengelolaan dana ZIS. Kata kunci: Akuntansi ZIS, Aplikasi. MYOB Accounting, PSAK 109.

ABSTRACT Companies or entities engaged in business as well as in the field of non-business certainly need an accounting system, as the Amil Zakat Institution. The rapid development of technology affects all aspects of human life, including in the economy, one of which is the management of the accounting system. Technologies or computer accounting technologies have been created in this era is MYOB Accounting Plus V18. This application has been widely used for accounting management in trading companies and service companies in Asia, including in Indonesia. However, this application has not been used in financial management of zakat and infaq/sadaqah funds. This study aims to determine how the application of zakat and infaq/sadaqah accounting based on MYOB Accounting Plus V18 application based on PSAK 109. This research is a type of qualitative research with a descriptive analysis approach. In this study, researcher documented to be able financial data and doing observation to the MYOB Accounting Plus V18 application. To apply accounting of zakat and infak/sadaqah in MYOB Accounting Plus V18, the researcher took financial data in the LAZ Sidogiri Branch of Bangkalan for a certain period, for process aplicate. The results showed that most of the accounting report outputs produced by the MYOB Accounting Plus V18 application were said to be quality as the presentation of financial statements of zakat and infak/sadaqah funds, because result showed that accounting reports comply characteristics of quality reports, is understandabillity, relevance, reliabilty and comparabilty. So the MYOB Accounting Plus V18 application could be used as an alternative accounting application used to produce financial statements of zakat and infak/sadaqah funds in Amil Zakat Institutions or other entities that manage zakat and infaq/sadaqah funds. Keywords: Accounting ZIS, Aplication, MYOB Accounting, PSAK 109.

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