ANALISIS TRANSPARANSI DAN AKUNTABILITAS DALAM
PENGELOLAAN DANA ZAKAT PADA BADAN AMIL ZAKAT NASIONAL KABUPATEN SUKABUMI
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Sri Rezeki, Siska
Subject
HB Economic Theory
Datestamp
2020-05-12 03:50:12
Abstract :
Siska Sri Rezeki (1530611105), "Analysis of Transparency and Accountability in the Management of Zakat Funds at Sukabumi Regency National Amil Zakat Agency". Thesis, Accounting Study Program, Faculty of Economics, University of Muhammadiyah Sukabumi 2019. (Supervisor Sulaeman, S.E., M.Sc and Tina Kartini, S.E., M.ESy) This research is motivated by the problem that the realization of zakat funds is not in accordance with the potential of zakat funds that have been determined, this is due to a lack of public awareness and trust in the performance of BAZNAS. This study aims to analyze whether the Sukabumi Regency National Zakat Agency (BAZNAS) in managing its zakat funds has implemented a system of transparency and accountability, as well as how the obstacles faced by the Sukabumi Regency National Zakat Agency (BAZNAS) in managing the zakat fund. This study uses a qualitative method with a descriptive approach. From the results of research conducted through sources of data on observation, interviews and documentation. By using several dimensions and indicators in transparency, namely information and disclosure. The dimensions of accountability are honesty and legal accountability, process accountability, program accountability and policy accountability. The conclusions of this study are the application of the principle of transparency in the management of zakat funds at the National Zakat Amil Agency (BAZNAS) of Sukabumi Regency, including the fact that all activities / work programs carried out are always published through social media, financial reports that are in accordance with predetermined accounting standards . Implementation of accountability for managing zakat funds at the National Zakat Agency (BAZNAS) of Sukabumi Regency in a number of ways, namely adhering to the procedures for establishing Regency / City BAZNAS, establishing several divisions for zakat funds distribution, strategies for collecting zakat funds
Siska Sri Rezeki (1530611105), "Analysis of Transparency and Accountability in the Management of Zakat Funds at Sukabumi Regency National Amil Zakat Agency". Thesis, Accounting Study Program, Faculty of Economics, University of Muhammadiyah Sukabumi 2019. (Supervisor Sulaeman, S.E., M.Sc and Tina Kartini, S.E., M.ESy) This research is motivated by the problem that the realization of zakat funds is not in accordance with the potential of zakat funds that have been determined, this is due to a lack of public awareness and trust in the performance of BAZNAS. This study aims to analyze whether the Sukabumi Regency National Zakat Agency (BAZNAS) in managing its zakat funds has implemented a system of transparency and accountability, as well as how the obstacles faced by the Sukabumi Regency National Zakat Agency (BAZNAS) in managing the zakat fund. This study uses a qualitative method with a descriptive approach. From the results of research conducted through sources of data on observation, interviews and documentation. By using several dimensions and indicators in transparency, namely information and disclosure. The dimensions of accountability are honesty and legal accountability, process accountability, program accountability and policy accountability. The conclusions of this study are the application of the principle of transparency in the management of zakat funds at the National Zakat Amil Agency (BAZNAS) of Sukabumi Regency, including the fact that all activities / work programs carried out are always published through social media, financial reports that are in accordance with predetermined accounting standards . Implementation of accountability for managing zakat funds at the National Zakat Agency (BAZNAS) of Sukabumi Regency in a number of ways, namely adhering to the procedures for establishing Regency / City BAZNAS, establishing several divisions for zakat funds distribution, strategies for collecting zakat funds
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