Vidya Agustinawati

Universitas Airlangga, Indonesia

Rizal Mawardi

Universitas Airlangga, Indonesia

DOI: https://doi.org/10.19184/jauj.v16i2.7677

ABSTRACT 

Zakat, Infak, Sedekah (ZIS) management institutions as one way of balancing social economy with equal distribution of income but a crisis of confidence due to the lack of accountability practices through financial reporting and service-based Information Technology (IT) in modern era. The purpose of this study reveals how accountability practices can increase public awareness to fulfill Zakat, Infaq and Sedekah (ZIS) as well as to influence the behavior of ZIS managers in presenting reports on Zakat acceptance as a form of accountability and channeling their funds to achieve social welfare through the Education Scholarship Program. The method used is case study at Lembaga Amil Zakat Nasional Nurul Hayat Foundation, Surabaya. Sources of data in this study are primary data and secondary data. Data collection techniques are conducted by: 1) Direct Observation, 2) Interviews, and 3) Documentation. The analysis of data to be performed consists of description and content analysis. The collected data was then analyzed using descriptive method, with qualitative analysis. The first finding of this study is the practice of Accountability based on Islamic Sharia has brought consequences that the humanitarian aspect of zakat accounting, that is related to the implementation of moral ethical principles and God's law. Another finding obtained by researchers is on Zakat online payment system "ZakatKita". The management of ZIS Nurul Hayat has developed because this online system makes it easier for the muzakki, donators to do Zakat, Infak, Sedekah wherever they are and whenever want to do it. 

Keywords: Zakat Management Organization; Trust; Accountability Practices; Zakat, Infaq, and Sadaqah (ZIS)

ABSTRAK

Institusi pengelolaan Zakat, Infak, dan Sedekah (ZIS) sebagai salah satu cara untuk menyeimbangkan ekonomi sosial dengan distribusi pendapatan yang adil, namun menghadapi krisis kepercayaan akibat kurangnya praktik akuntabilitas melalui pelaporan keuangan dan teknologi informasi (TI) berbasis layanan di era modern. Tujuan penelitian ini adalah untuk mengungkap bagaimana praktik akuntabilitas dapat meningkatkan kesadaran masyarakat dalam memenuhi kewajiban Zakat, Infak, dan Sedekah (ZIS) serta mempengaruhi perilaku pengelola ZIS dalam menyajikan laporan penerimaan Zakat sebagai bentuk akuntabilitas dan mengalokasikan dana mereka untuk mencapai kesejahteraan sosial melalui Program Beasiswa Pendidikan. Metode yang digunakan adalah studi kasus di Lembaga Amil Zakat Nasional Nurul Hayat Foundation, Surabaya. Sumber data dalam penelitian ini adalah data primer dan data sekunder. Teknik pengumpulan data dilakukan melalui: 1) Pengamatan Langsung, 2) Wawancara, dan 3) Dokumentasi. Analisis data yang akan dilakukan terdiri dari deskripsi dan analisis konten. Data yang dikumpulkan kemudian dianalisis menggunakan metode deskriptif, dengan analisis kualitatif. Temuan pertama dalam penelitian ini adalah praktik Akuntabilitas berdasarkan Syariah Islam telah membawa konsekuensi bahwa aspek kemanusiaan dalam akuntansi zakat, yang berkaitan dengan penerapan prinsip-prinsip etika moral dan hukum Allah. Temuan lain yang diperoleh peneliti adalah mengenai sistem pembayaran zakat online “ZakatKita”. Manajemen ZIS Nurul Hayat telah berkembang karena sistem online ini memudahkan...

Keywords: Manajemen Organisasi Amil Zakat; Amanah; Praktik Akuntabilitas; Zakat, Infaq dan Sedekah (ZIS)

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