National Zakat Charity Agency (BAZNAS) in Solok regency is trusted as an agency for managing zakat, infak, and alms which are received from people for it will be distributed to eligible ones. In reality, the inancial report of it is not referring to the statement of inancial accounting standards from the Indonesian Institute of Accountants (IAI), PSAK No. 109 on the accounting of zakat, infak, …