Accounting treatment of multi business unit productive waqf based on PSAK 412: A study on sinergi nazhir wakaf

Nurhalizah, Siti and Adisaputra, Ateng Kusnandar and Sakinah, Gina (2026) Accounting treatment of multi business unit productive waqf based on PSAK 412: A study on sinergi nazhir wakaf. Al-Mashrafiyah: Jurnal Ekonomi, Keuangan dan Perbankan Syariah, 10 (1). pp. 84-106. ISSN 26205661

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Abstract

INDONESIA Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi wakaf produktif multi unit usaha berdasarkan PSAK 412 pada Sinergi Nazhir Wakaf. Metode penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara mendalam dan dokumentasi laporan. Hasil penelitian menunjukkan bahwa Sinergi Nazhir Wakaf telah menerapkan PSAK 412 sejak tahun 2024 dengan menyusun laporan keuangan wakaf sebagai entitas pelaporan tersendiri. Dalam aspek pengakuan dan pengukuran, nazhir telah menerapkan ketentuan PSAK 412 dengan mengakui aset wakaf berdasarkan kendali hukum dan mengukurnya pada nilai wajar, serta membedakan perlakuan akuntansi berdasarkan skema pendanaan setiap unit usaha (wakaf langsung, wakaf uang, dan kemitraan). Namun, terdapat kendala karena keterbatasan sistem akuntansi yang masih berorientasi ZIS. Dengan kompleksitas model wakaf produktif multi unit usaha, penyajian dan pengungkapan belum sepenuhnya sesuai dengan PSAK 412. Studi ini memberikan gambaran empiris tentang perlakuan akuntansi wakaf produktif multi unit usaha serta menjadi referensi untuk mengembangkan pelaporan wakaf yang lebih akuntabel dan transparan. INGGRIS : This study aims to analyze the accounting treatment of productive waqf for multi-business units based on PSAK 412 on the Nazhir Waqf Synergy. The research method uses a descriptive qualitative approach with data collection techniques through in-depth interviews and report documentation. The results of the study show that Nazhir Waqf Synergy has implemented PSAK 412 since 2024 by compiling waqf financial statements as a separate reporting entity. In the aspect of recognition and measurement, nazhir has applied the provisions of PSAK 412 by recognizing waqf assets based on legal control and measuring them at fair value, as well as differentiating accounting treatment based on the funding scheme of each business unit (direct waqf, money waqf, and partnership). However, there are obstacles due to the limitations of the accounting system that is still ZIS-oriented. With the complexity of the multiunit productive waqf model, the presentation and disclosure are not fully in accordance with PSAK 412. This study provides an empirical overview of the accounting treatment of productive waqf multi-business units and serves as a reference for developing more accountable and transparent waqf reporting.

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