Analisis Sistem Pengumpulan dan Pencatatan Donasi pada Program Jumat Berkah dalam Perspektif Akuntansi Syariah

This study aims to analyze the mechanism of collecting and recording donations in the Friday Blessings Program managed by Wahdah Inspirasi Zakat (WIZ) Bone Regency from a sharia accounting perspective. The program is a form of Islamic philanthropy that collects public funds in cash and non-cash forms to be distributed to beneficiaries, with the treatment being tied to infaq because its use is directed to specific activities. This study uses a qualitative approach through a case study method with