Shariah accounting for businessesCompany zakat, worked out.Benevolence funds, accounted for.
For a business that follows Shariah principles, obligations do not stop at tax. Numeriya works out company zakat with nisab and haul in mind, keeps qardh, infaq and sadaqah apart from business cash, and presents the zakat and benevolence fund statements under PSAK 401.
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Company zakat
Financial year 2026 · Haul complete
- Zakatable assets
- Rp500,000,000
- Nisab
- 85 grams of gold
- Haul
- One full year
- Rate
- 2.5%
Document: Balance sheet, 31 December
Why it matters
Funds held in trust are easier to account for when they are kept apart.
Zakat, infaq and benevolent loans are not business income. Mixed in with operating cash, it is hard to show where the money went, whether to the owners, your partners or the people it was meant for.
Numeriya separates where these funds come from and where they go from the moment they are recorded, so the zakat and benevolence fund statements are built from the same transactions as your financial statements.
What Numeriya handles for a Shariah business
The Shariah module is switched on from your business profile and included in every plan.
Company zakat
The zakat base comes from your books. Nisab and haul are checked, then 2.5% zakat is worked out for businesses that pay zakat.
Interest-free qardh
Record benevolent loans you give and their repayment. The balance per recipient is always visible, with no interest involved.
Infaq and sadaqah
Infaq and sadaqah received and distributed are recorded apart from business income.
Zakat and benevolence fund statements
Presented under PSAK 401 from the same transactions as your financial statements.
How it works
- 1
Once
Switch it on in your profile
Mark your business as following Shariah principles. The Shariah menu appears in the app.
- 2
All year
Record as usual
Infaq received, qardh given and its repayment go to accounts kept apart from business cash.
- 3
At haul
Work out zakat
The zakat base is built from the balance sheet, nisab is checked, and the zakat entry is prepared for your approval.
- 4
Period end
Present the statements
The sources and uses of zakat and benevolence funds are ready to read alongside your financial statements.
Worked example: company zakat
A trading business with Rp500 million of zakatable assets when its haul completes.
| Item | Amount |
|---|---|
| Zakatable assets | Rp500,000,000 |
| Nisab (85 grams of gold) | Exceeded |
| Haul | Complete |
| Zakat rate | 2.5% |
| Zakat due | Rp12,500,000 |
The figures above are an illustration. Agree how zakatable assets are determined with your Shariah supervisory board or zakat institution.
What we follow
Presentation follows the Shariah accounting standards as numbered since the 2024 PSAK renumbering.
PSAK 401
Presentation of Shariah financial statements
Zakat and benevolence fund statements
Nisab
85 grams of gold
Minimum wealth on which zakat is due
Haul
One year
Wealth held for a full year
2.5%
Company zakat rate
For businesses that pay zakat
Frequently asked questions
Is the Shariah module in every plan?
Yes. The Shariah module is included in every plan, starting with Mandiri. Switch it on from your business profile.
Is Numeriya suitable for a zakat institution (amil)?
Not yet. Zakat in Numeriya is for businesses that pay zakat. Accounting for zakat institutions falls under PSAK 409 and is not available in Numeriya.
Are financing contracts such as murabahah supported?
Not yet. Today the Shariah module covers company zakat, qardh, infaq and sadaqah, and the zakat and benevolence fund statements.
Keep trust funds apart from business cash, starting today.
Try it free for 14 days with no credit card. The Shariah module is in every plan.
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