Analysis of the Implementation of Accountability in the Management of Zakat Funds on Amil Zakat Institutions in Makassar City
DOI:
https://doi.org/10.63019/serunai.v4i1.52Keywords:
Financial Accountability, BAZNAS, ZakatAbstract
The gap between zakat potential and realisation of zakat collection has shown that there are problems in zakat management that need to be addressed. One of them is related to accountability. In relation to zakat institutions, accountability is a form of responsibility for their duties as zakat management. Therefore, as the magnitude of accountability demands, zakat institutions need to improve accountability because it will affect public trust. The focus of this research was on the financial accountability of zakat fund management. The purpose of this research was to determine the application of accountability in the management of zakat funds at BAZNAS Makassar City. This research was a qualitative descriptive research with qualitative methods. Data in the form of primary data and secondary data. Data collection was carried out by observation, interview and documentation. The results showed that the management of zakat carried out by BAZNAS Makassar City in implementing accountability, especially in financial accountability, was quite good but not optimal. This can be seen, first from the supervision system implemented by BAZNAS Makassar City. Supervision is carried out by BAZNAS internal parties and external supervision by the Public Accounting Firm (KAP). The results of this supervision can be seen from the reports that are accounted for to interested parties. Second is the responsibility for BAZNAS's compliance with established rules and laws. The success and responsibility can be seen from the reports that have been audited by the Public Accounting Firm (KAP). Third is the openness of BAZNAS on its information to the public that needs to be maximised. This is due to media management that has not been maximised, the delay of BAZNAS Makassar City in providing information to the public and there is still information that has not been conveyed to the public.
References
Afriyanti, D., Sabanu, H. G., & Noor, F. (2015). Assessment of the Government Agency Accountability Index. Journal of Governance and State Financial Accountability, 1(1), 21-42. https://doi.org/10.28986/jtaken.v1i1.10
Alkahfi, B. D., Taufiq, T., & Meutia, I. (2020). The Effect of Zakat Accounting on Public Accountability. Amwaluna: Journal of Islamic Economics and Finance, 4(1), 112-126. https://doi.org/https://doi.org/10.29313/amwaluna.v4i1.5326
Andriani, U., & Zulaika, T. (2019). The Role of Village Apparatus in the Accountability of Village Fund Management. Journal of Accounting (JAA), 2(2), 119-144. https://doi.org/10.53682/jaim.v2i1.660
Ardani, R., Kosim, A., & Yuniartie, E. (2019). Analysis of the Performance of Amil Zakat Institutions at the National Amil Zakat Agency (Baznas) of Ogan Ilir Regency with the Indonesia Magnificence Zakat (Imz) Method. Accountability: Journal of Accounting Research and Development, 12(1), 19-32. https://doi.org/10.29259/ja.v13i1.9526
Arifah, A., & Muhammad, R. (2021). Contemporary Accountability of Zakat Management Organisations. Journal of Accounting Academy, 4(1), 26-49. https://doi.org/10.22219/jaa.v4i1.16014
Atabik, A. (2015). Effective Zakat Management in the Contemporary Era. ZISWAF: Journal of Zakat and Waqf, 2(1), 40-62.
Baihaqi, J. (2018). Zakat Accounting Discourse: A Practical Evaluation of the Financial Statements of Lazisnu Kudus Regency. AKTSAR: Journal of Sharia Accounting, 1(1), 1-12. https://doi.org/10.21043/aktsar.v1i1.3721
Batubara, Z. (2016). Development of Zakat Accounting System in Badan Amil Zakat (BAZ) and Lembaga Amil Zakat (LAZ) in Indonesia. IQTISHADUNA: Scientific Journal of Our Economy, 5(2), 124-130.
Dewi, S. K. ., Handayani, R. D. P. ., & Saputro, D. D. A. . (2024). Implementation of The EOPACT (Education, Observing, Positive Action) Model Against Cyberbullying in The Digital Era. SERUNAI, 3(2), 80–87. https://doi.org/10.63019/serunai.v3i2.50
Firmansyah, I., & Devi, A. (2017). The Implementation Strategies of Good Corporate Governance for Zakat Institutions in Indonesia. International Journal of Zakat, 2(2), 85-97. https://doi.org/10.37706/ijaz.v2i2.27
Ghofur, R. A., & Suhendar. (2021). Analysis of Accountability and Transparency in Zakat Management Organisations in Maximising Zakat Potential. Scientific Journal of Islamic Economics, 7(03), 1866-1879. https://doi.org/http://dx.doi.org/10.29040/jiei.v7i3.2137 1.
Hendriawan, J., Suminah, S., & Suwarto, S. (2024). The Role of Stakeholders in the Development of Gapoktan Sidomakmur. SERUNAI, 3(1), 23–40. https://doi.org/10.63019/serunai.v3i1.63
Hertati, L., Fery, I., & Safkaur, O. (2020). The Effect of Organisational Commitment on Financial Information Systems. Accountability, 13(1), 125-136. https://doi.org/10.15408/akt.v13i1.16699
Hidayat, S., Rohaeni, N., & Zanatun, A. (2018). Implementation of Statement of Financial Accounting Standards 109 at Arrohman Orphanage Foundation: Identification of Supporting Factors. Jati: Indonesian Journal of Applied Accounting, 1(1), 17-26. https://doi.org/10.18196/jati.010102
Mubtadi, N. A., Susilowati, D., & Setyorini, C. T. (2017). The Use of Zakat Disbursement Efficiency in Preventing the Misappropriation of Zakat Funds. National Seminar and The 4th Call for Sharia Paper, 18-30.
Mukmin, M. N., & Susilawati. (2020). Management of Zakat Funds: Accountability and Transparency Study of Zakat Management Organisations in Bogor City. Jurnal Akunida, 6(1), 52-66. https://doi.org/10.30997/jakd.v6i1.2809
Munandar, E., Amirullah, M., & Nurochani, N. (2020). The Effect of Distribution of Zakat, Infaq and Alms (ZIS) Funds and Economic Growth on Poverty Level. Al-Mal: Journal of Islamic Accounting and Finance, 01(01), 25-38. http://ejournal.radenintan.ac.id/index.php/al-mal%0A
Nugraha, E.-. (2019). The Effect of Accountability, Transparency and Service Quality of Zakat Management Institutions on Muzakki Commitment: Muzakkis Trust as an Intervening Variable. Accountability: Journal of Accounting Research and Development, 13(2), 167-186. https://doi.org/10.29259/ja.v13i2.9592
Nugrahani, F. 2014. Qualitative Research Methods in Language Education Research. Solo.
Nurhasanah, S. (2018). Accountability of Financial Statements of Amil Zakat Institutions in Maximising Zakat Potential. Accountability: Journal of Accounting Science, 11(2), 327-348. https://doi.org/10.15408/akt.v11i2.8826
Government Regulation of the Republic of Indonesia Number 71 of 2010 concerning Government Accounting Standards
Permatasari, D., & Laila, U. (2021). Detection of Financial Statement Fraud with Fraud Diamond Analysis in Manufacturing Companies. Accountability, 15(2), 241-262.
Pratama, R. W. B., & Roziq, A. (2017). Implementation of Zakat Infaq and Shadaqah Accounting Based on PSAK 109. Business Economics and Accounting, 4(1), 35-39.
Centre for Strategy Studies of the National Amil Zakat Agency and Bank Indonesia. (2020). Implementation Index of Zakat Core Principle for Zakat Management Organisations. Puskas Baznas. Jakarta
Rayyani, W. O., Abbas, A., & Hannani, H. (2019). Accountability of Performance Integrated with the Value of Islamic Civilisation: The Case of Muhammadiyah University of Makassar. IJISH (International Journal of Islamic Studies and Humanities), 2(2), 71-80. https://doi.org/10.26555/ijish.v2i2.881
National Amil Zakat Agency Strategic Plan 2020-2025, Pub. L. No. Decree of the Chairman of the National Amil Zakat Agency Number 59 of 2021 (2020).
Rini. (2016). Implementation of Internet Financial Reporting to Improve the Accountability of Zakat Management Organisations. Journal of Multiparadigm Accounting, 7(2), 288-306. https://doi.org/http://dx.doi.org/10.18202/jamal.2016.08.7022
Safinal, & Riyaldi, M. H. (2021). Implementation of Zakat Core Principles in the Distribution of Zakat in Baitul Mal of Banda Aceh City. 12(1), 37-52.
Sari, A. (2020). Analysis of the Zakat Accounting System at BAZNAS Makassar City. University of Muhammadiyah Makassar.
Setyowati, E. (2021). The Effect of Accountability, Transparency and Service Quality on the Level of Trust of Muzakki in LAZISMU City and Magelang Regency. University of Muhammadiyah Magelang.
Sugiono. 2018. Qualitative Research Methods. Bandung: Alfabeta.
Syafaat, M. N. A., & Eprilianto, D. F. . (2024). Management Strategies of Village-Owned Enterprises in Tanjungharjo Village, Bojonegoro. SERUNAI, 3(2), 63–79. https://doi.org/10.63019/serunai.v3i2.67
Syafiq, A. (2016). The Urgency of Improving Accountability of Zakat Management Institutions. Ziswaf, 3(1), 18-39.
Law of the Republic of Indonesia Number 23 Year 2011 on Zakat Management.
Wicaksono, K. W. (2015). Accountability of Public Sector Organisations. JKAP (Journal of Public Policy and Administration), 19(1), 17. https://doi.org/10.22146/jkap.7523