Accounting Compliance of Amil Zakat Institutions for Financial Accountability

Abstract

The development of amil zakat institutions lately makes it easier for donors to donate without directly meeting the recipients, without reducing the meaning of the zakat worship. This research aim to determine background of the financial managers amilzakat institution as a form of compliance and accountability of the reports presented. The object of this research is amilzakat institution incorporated in Madiun Zakat Organization Forum, that is BAZNAS, LMI, LAZISMU, YatimMandiri, BMH, GlobalZakat, Nurul Hayat and Dompet Duafa. Descriptive qualitatif with multiple case study model was used as analysis in this research. Collecting data using in-depth interviews, observation and documentation to informants at each institution. It is shown in this study that educational background, years of service, and position lead cause understanding of accounting, financial reports and accounting standards from financial staff of the amil zakat institution to very different. However, the records carried out in relation to the transaction process to become financial reports as a form of transparency and accountability can run smoothly. This is because office governance, management and human resources in the institution can work together well.