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Accounting Practice Of Zakat, Infaq, and Shodaqoh In Indonesia

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          Zakat , infaq , and shodaqoh ( ZIS ) is part of the charity in the context of Muslim society . Zakat is obligatory part of every Muslim who is able , as well as being elements of the Pillars of Islam , while Infaq and shodaqoh is a form of slave's love to the pleasure of Allah SWT has given him . So a servant willing to set aside a portion of his property for the benefit of good faith in order to help others and fight Islamic propaganda .Zakat is required in the 9th Hijri , while shodaqoh nature in year 2 Hijri . But the scholars of hadith have looked zakat required before the 9th Hijri year when Maulana Abdul Hasan said after the pilgrimage and alms are required over a period of five years thereafter .  
        Before obliged , zakat is voluntary and there are no specific regulations or laws . Regulations regarding zakat expenditure above appeared in the 9th Hijri when Islam has sturdy base , rapidly