Akuntabilitas Laporan Keuangan Lembaga Amil Zakat Dalam Memaksimalkan Potensi Zakat

Abstract

The aims of this study is to determine the zakat management system and the accountability of the Amil Zakat institution's financial statements in order to be able to maximize the potential of zakat that can be collected. Zakat is the third pillar of Islam that must be fulfilled by all Muslims in the world when it has reached its provisions. Accountability of financial statements is a manifestation of responsibility to society, the state, and Allah. Therefore the Amil Zakat Institution must report the results of zakat management and distribution to Muzakki in order to gain trust from the community so that the potential for zakat collected is much greater because of the public's trust in the Amil Zakat institution. In order for the public's awareness and trust in zakat to become more flourishing, it can be realized through the performance of accountable, transparent and professional Amil Zakat Institutions (LAZ). For this reason, the Amil Zakat institution must have a financial report which is a reflection of good financial management.

Analysis of Zakat Fund Collection Synergy through Muzakki and Zakat Institution Perspectives (An East Java Case Study)

“…In the other hand, amil zakat institutions also need laws, ministerial regulations, institutional governance [31], financial reports and accountability [32], changing the paradigm of society that zakat is not only for trivial and social activities only, the performance of amil zakat institutions to be professionalism [14], innovation, creativity, discipline, technology [33], internal audits [35], GCG, early warning systems, law enforcement, non financial audits, support [34] & [38], increased competence and capcity, programs, collaboration and synergy [36], business units [37], empowerment programs, socialization, cooperation [39], zakat indicators [40], management, competence, comfort, care [41], facilities, and strategic location [42]. as well as to find out the primary needs of muzakki and amil zakat institutions.…”

Analysis of the Effectiveness of Zakat Distribution at the Amil Zakat Institution Initiative Zakat Indonesia (LAZ IZI)

“…38/1999 became Law no. 23/2011 [3]. The role of BAZNAS, apart from being a coordinator, is also an operator in managing zakat [4].…”

Financial Statement Accountability in Zakat Management Institutions: Shariah Compliance, Transparency, and the Role of Information Technology

“…penting yang diatur di dalam UU No. 23/2011 adalah adanya kewenangan BAZNAS sebagai koordinator pengelolaan zakat nasional (2). Diterbitkannya UU Pengelolaan Zakat No.…”

“…Akuntabilitas dan transparansi yang baik dapat dilihat berdasarkan tiga faktor yaitu pertanggungjawaban dana publik, penyajian pelaporan tepat waktu dan dilakukannya audit oleh pemerintah maupun lembaga eksternal. Nurhasanah (2018) menyatakan bahwa LAZ yang akuntabel, transparan dan profesional akan meningkatkan kesadaran dan kepercayaan dari masyarakat dalam berzakat (2).…”