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It is deemed important to p ut concern on zakat acceptance system, as the zakat management begins at this stage. Bad system will destroy the overall management of zakat. This study aims to understand the zakat acceptance model conducted by national-level Zakat Management Organization and to assess whether the zakat acceptance system in local level is as good as in the central. This research was carried out on the Zakat Management Organization managed by government and by the community. The term of the study was one year, from January to December 2013. The study was conducted using a survey method. Data was obtained through observations and interviews to officials who understand the system in the office of zakat management organizations concerned. Data obtained include: (a) the profile of each organization, (b) information regarding the process of funds raising in the central and local level, (c) information on the fund reporting process from branches or outlets to the head office in the central and from the regional to head office, and (d) documents related to the fund-raising and reporting. The research results showed that there had been an internal controls on financial information system on acceptance system in both Agency for Zakat Management. National Agency for Zakat Management has had an information system but was only applied at the Head Office in Jakarta and yet to be implemented in the branches in West Sumatra and East Kalimantan.In Zakat Management Institution, at both central and local level, every donation has been directly inputted to the Financial Information System, thus the zakat data on this institution website is updated and reported to the head office real-time.

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