PERKEMBANGAN PENELITIAN BIBLIOMETRIK PSAK 109 MENGGUNAKAN VOSVIEWER

Statement of Financial Accounting Standards (PSAK) 109 is an important guide considering the many problems regarding zakat, infaq and alms today. This interest has motivated studies to review PSAK 109. The problem with this research suitability amil zakat financial reporting, related disclosure income from non-halal funds, as well how recognize measure accounting for infaq/alms. study aims map general description which been discussed previous articles by utilizing biliometric analysis. data metadata extracted Google Scholar database 2018 2023. All information exported into Research Information Systems (RIS) format analysis purposes using VOSviewer software. number document collected 252 articles. results show that between 109, accounting, statements, OPZ, BAZNAS, are interconnected. Keywords: 109; alms; BAZ; LAZ; VOSViewer.