Waqf Accounting System Design in Sabilillah Mosque

This study aims to design a waqf accounting system that complies with PSAK 112 to improve transparency and responsibility in the management of waqf assets in Sabilillah Mosque. The method used in this study is a qualitative approach, combining interviews, and document analysis to identify challenges and needs in current waqf accounting practices. The findings of this study show that waqf management is still done manually without clear standards, resulting in the risk of errors in recording and low transparency. The system designed includes structured data entry procedures, categorized waqf assets, and automated financial report generation in accordance with PSAK 112 standards. The results of this study is in the form of a practical and easy-to-implement waqf accounting system design, and provide great benefits for religious institutions to improve efficient, reliable, and sustainable waqf management.