其他摘要：The purpose of this study is to analyze the application of zakat fund accounting at LAZISMU Malang Regency. Analytical technique is done by using case study research to see the suitability of accounting application.the results obtained by this research in general accounting treatment of zakat by LAZISMU Malang Regency is good enough that includes recognition and distribution. However, measurement, presentation and disclosure are not in accordance with PSAK 109.besides, there is no separation between zakat fund and amil fund. Keywords: PSAK 109, zakat fund accounting
