This study aims to determine the accounting practices of zakat management in zakat management bodies. Descriptive qualitative was chosen to explain zakat management accounting with trust metaphor. The National Amil Zakat Agency (BAZNAS) of Makassar City and Wahdah Inspirasi Zakat (WIZ) of Jeneponto Regency were selected as research objects. The results showed that the accounting for the management of the Makassar City National Amil Zakat Agency and Wahdah Inspirasi Islamiyah Jeneponto Regency was a process of collecting, distributing, and utilizing zakat which was carried out with the characteristics of trust. To increase public trust, amil must apply a trustful approach in recognizing, measuring, disclosing, and presenting zakat received from muzakki. Abstrak This study aims to determine the accounting practices of zakat management in zakat management bodies. Descriptive qualitative was chosen to explain zakat management accounting with trust metaphor. The National Amil Zakat Agency (BAZNAS) of Makassar City and Wahdah Inspirasi Zakat (WIZ) of Jeneponto Regency were selected as research objects. The results showed that the accounting for the management of the Makassar City National Amil Zakat Agency and Wahdah Inspirasi Islamiyah Jeneponto Regency was a process of collecting, distributing, and utilizing zakat which was carried out with the characteristics of trust. To increase public trust, amil must apply a trustful approach in recognizing, measuring, disclosing, and presenting zakat received from muzakki.

Abstrak: Latar belakang: Etika bisnis Islam merupakan faktor fundamental yang mengatur mengenai moral dan tindakan yang sesuai dengan Al-Quran dan Hadis yang harus dilakukan dalam berbisnis. Penelitian ini bertujuan untuk mengetahui praktek etika bisnis Islam dalam aktivitas bisnis apakah dapat diterapkan atau hanya pada tataran teori saja Metode: Pendekatan yang digunakan dalam penelitian adalah kualitatif deskriptif, dan data dikumpulkan dengan menelusuri dokumen dan hasil penelitian terdahulu mengenai praktek dan implementasi etika bisnis Islam dalam kegiatan bisnis. Hasil: Hasil penelitian mendapati pada umumnya perilaku yang digunakan berbisnis belum sesuai dengan etika bisnis Islam, terlebih lagi sangat jauh dari perilaku yang dicontohkan oleh Rasulullah SAW dalam berbisnis. Kesimpulan: Etika bisnis Islam belum dapat diterapkan dalam praktek berbisnis, meskipun pelaku bisnis mengetahui dan faham tetapi orientasinya masih bertujuan untuk memperoleh keuntungan dengan menggunakan cara yang menyimpang dari etika bisnis Islam.