Accountability and Transparency of Zakat, Infaq, Shodaqah Fund Management (Case Study on LAZISMU Pasuruan Regency)

Muhammad Syaifuddin, Jafril Khalil

Abstract


This study aims to determine the effectiveness of the application of accountability and transparency in the management of zakat, infaq and shodaqah funds at LAZISMU Pasuruan Regency. The method used in this research is a qualitative method with a case study approach. Data collection techniques used in this study include interviews and documentation in the form of financial reports and other supporting documents related to the accountability and transparency of ZIS fund management. Data analysis used data triangulation. The results showed that the form of accountability of LAZISMU Pasuruan Regency, among others: evaluation of board members every month led by the chairman of the board, the existence of ZIS fund management reports in the form of magazines for donors every month and brochures for other than donors, and the existence of audit reports conducted once every 1 month, once every 3 months, once every 6 months conducted by the Muhammadiyah Regional Leadership and once a year conducted by a public accountant. While the forms of transparency of LAZISMU Pasuruan Regency include: in the collection of ZIS funds carried out by means of child philanthropy, socialization through local community activities, and digital fundrising.

Full Text:

PDF

References


Azizah, L. (2022). Penerapan Prinsip Transparansi dan Akuntabilitas dalam Pengelolaan Dana Infaq (Di TPQ Al-Khuriyah Bangil-Pasuruan). Jurnal Akuntasi Integratif, 8(2).

Baiti, N. L. (2018). Akuntabilitas dan Transparansi pengelolaan ZIS FEBI IAIN Surakarta. Journal Of Multidisciplinary Studies, 2(2).

Damayanti, W. (2018). Transparansi dan Akuntabilitas Pemerintah Desa dalam Pengelolaan Alokasi Dana Desa. Universitas Muhammadiyah Surakarta.

Kumalasari, D., & Rahardjo, I. B. (2016). Transparansi dan Akuntabilitas Pemerintah Desa dalam Pengelolaan Alokasi Dana Desa. Jurnal Ilmu Dan Riset Akuntasi, 5(11).

Kurnia, H., & Hidayat, A. (2008). Panduan Pintar Zakat. Qultum Media.

Ladewi, Y., Mizan, & Gustiriyani, I. R. (2023). Faktor-Faktor yang mempengaruhi Minat Membayar Zakat dan Dampaknya Terhadap Minat Membayar Zakat. Jurnal Ilmiah Ekonomi Islam, 9(10).

Ngakil, I., & Kaukab, M. E. (2020). Transparansi dan Akuntabilitas Pengelolaan Keuangan Desa di Kabupaten Wonosobo. Journal of Economic, Management, Accounting and Technology, 3(2), 92–107. https://doi.org/10.32500/jematech.v3i2.1283

Permana, A., & Baehaqi, A. (2018). Manajemen Pengelolaan Lembaga Amil Zakat Dengan Prinsip Good Governance. Jurnal Lembaga Keuangan Dan Perbankan, 3(2).

Rachman, F. I., Wahyuni, T., Setiawan, T. R., & Anas, L. (2023). Analisis dan Pemetaan Amil Zakat Berdasarkan Data Di Kecamatan Rappocini Pada LAZISMU Makassr. Jurnal Insypro Information System and Processing, 8(2).

Salle, A. (2016). Makna Transparansi dalam Pengelolaan Keuangan Daerah. Jurnal Kajian Ekonomi Daerah, 1(1).

Syam, N. (2020). Transparansi dan Akuntabilitas Pengelolaan APBDes di Desa Jombe Kecamatan Turatea Kabupaten Jeneponto. Universitas Muhammadiyah Makassar.

Widayanti, W., Priyadi, M. P., & Ardini, L. (2023). Akuntabilitas dan Transparansi pada Laporan Keuangan Partai. Jurnal Ekonomi, Manajemen Dan Akuntasi, 22(2).




DOI: http://dx.doi.org/10.29040/jiei.v10i1.12795

Refbacks

  • There are currently no refbacks.


Jurnal Ilmiah Ekonomi Islam, ISSN 2477-6157 l E-ISSN 2579-6534

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

situs slot