Competency-Based Training and Mentoring in The Preparation of BAZNAS Financial Reporting
Pelatihan dan Pendampingan Berbasis Kompetensi Tentang Penyusunan Laporan Keuangan BAZNAS
DOI:
https://doi.org/10.31849/dinamisia.v10i2.31404Keywords:
Psak 409, Competency, Financial ReportingAbstract
The majority of BAZNAS financial report preparers in Jambi Province lack an accounting education background, resulting in financial reports that do not fully comply with zakat accounting standards. This community service aimed to improve amil competence in preparing financial statements based on PSAK 409. The method used was Participatory Action Research (PAR), which included training phases, practical mentoring using spreadsheets, and evaluation through formal competency tests. The participants consisted of 25 BAZNAS accounting staff from all regencies and cities in Jambi Province. The results of this service showed a significant increase in competence, where all participants (100%) were declared competent by the Bond 09 Competency Certification Institute. The implementation of certification integrated with training proved effective in ensuring the standardization of accountable and audit-ready financial statement preparers.
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