Badan Amil Zakat Infaq Dan Shodaqoh. Infak adalah harta yang dikeluarkan oleh seseorang atau badan usaha di luar zakat untuk kemaslahatan umum.
From the result of this research in the recognition, measurement and disclosure Baznas Kotamobagu City has not fully implemented in accordance with SFAS No. 109 so that the main principle of amil zakat board Kotamobagu City not only honesty and trustworthy but also accountability and transparency.