Implementation of the Implementation of Zakat, Infaq, Alms, and Waqf Accounting Based on the Financial Accounting Standard Statement (PSAK) Number 109 and Asset Management at the Baitul Iman Mosque Depok Maharaja

Zakat, infaq, sadaqah, and waqf (ZISWAF) play an important role as Islamic social finance instruments that contribute to poverty reduction, community empowerment, and the improvement of social welfare. However, the effectiveness of ZISWAF management largely depends on the implementation of transparent, accountable, and standardized accounting practices. Many mosque-based institutions still face challenges in applying sharia accounting standards, particularly in the recognition, measurement, presentation, and disclosure of ZISWAF funds, as well as in the management of community-owned assets. This study aims to examine the implementation of ZISWAF accounting practices based on applicable sharia accounting standards and evaluate asset management practices at Baitul Iman Mosque, Depok Maharaja. This research employed a qualitative descriptive approach. Data were collected through in-depth interviews, observations, and documentation analysis involving mosque administrators, financial managers, and relevant supporting documents. Data validity was ensured through source and method triangulation, while data were analyzed through data reduction, data presentation, and conclusion drawing. The results indicate that the mosque has implemented several fundamental accounting practices in managing zakat, infaq, sadaqah, and waqf funds; however, its financial reporting system has not been fully aligned with comprehensive sharia accounting standards. The study concludes that strengthening accounting systems, improving human resource capacity, and developing integrated asset management procedures are necessary to enhance transparency, accountability, and public trust in mosque financial management. This research contributes to the development of Islamic accounting practices by providing empirical insights into the challenges and improvement strategies for ZISWAF governance in community-based religious institutions.