Abstract
Until now, Research on zakat still discussing about themes related to the personal zakat, zakat benefit economically, and the relationship of zakat and poverty eradication. The development of basic research of the charity is currently associated with investments, shares and zakat for rental. There are no previous studies that discuss the essence of company zakat, fundamentally and holistically, covering the validity of company zakat, calculation base of company zakat, and accounting and reporting systems of company zakat. This research is an exploratory study, using the technique of thematic studies involving „Ulama and accounting experts. Therefore, the data and information reviewed through focus group discussion (FGD) with the media "Bahstul Masail" to review the rules of law relating to the legal basis of company zakat, and the time period (haul) of zakat for company. FGD results of the first stage will be used as the basis for determining the accounting and reporting systems of the company zakat at the next FGD stage. This research uses the sharia
perspective as the basis of the study to determine the law of zakat for the company, and use the research results to formulate the accounting and reporting system of company zakat from the accounting perspectives. The focus of zakat in this study is the zakat of the trading property (zakat tijaroh). Therefore, the definition of company zakat in this study is a zakat for manufacturing and trading company. This research contributions related to some research findings as follows: 1) the validity of company zakat, as a proxy of the zakat owner of shares of the company; 2) appropriate accounting system design for zakat of the company; and 3) “Haul” systems and zakat reporting for the company.

Key words: Company Zakat, Accounting Systems of Company Zakat, Haul System, Company Zakat Reporting System.