The Importance of Accountability in Zakat Institutions

Abstract

Zakat institutions are seen to be growing in terms of collection and distribution as well as various programs to increase the capacity of asnaf in line with the country’s progress especially in Malaysia. However, there is no denying that there are various negative perceptions of the community towards the zakat institution, including the achievement of unbalanced collection, unequal distribution, community trust and various other unpleasant perceptions from stakeholders. Thus, in line with the community’s perception of zakat institutions, the objective of this study is to see the importance of accountability management in the governance of zakat institutions. This study is qualitative in nature using documentation and observation methods. It is hoped that the study can provide input to stakeholders and indirectly increase trust and satisfaction with zakat institutions in Malaysia. This study can also be a reference to zakat institutions and further to the academy and researchers in the future in improving the accountability of Malaysian zakat institutions.

Zakat Management Practices and Sustainable Development in Indonesia

“…Openness is important in zakat management practices because it can create trust between zakat donors and recipients and guarantee efficient use of donations for sustainable development projects (Asmalia et al, 2018). Insufficient openness can result in poor management and corruption, which in turn undermines the accountability of zakat institutions (Rejab et al, 2023). Clear procedures enhance the responsibility of zakat organisations and assist in addressing unfavourable views from stakeholders (Narulitasari et al, 2023).…”

Apakah Akuntabilitas, Transparansi Dan Pengendalian Internal Laporan Keuangan Mempengaruhi Kepercayaan Donatur Yayasan Sosial?

“…Akuntabilitas bersifat komprehensif karena melibatkan berbagai partisipasi pemangku kepentingan, yaitu akuntabilitas kepada Allah SWT, serta masyarakat (Rejab et al, 2023). Organisasi dituntut oleh masyarakat, muzaki, serta negara agar lebih akuntabel serta transparan dalam laporan penggunaan dananya.…”

“…Organisasi dituntut oleh masyarakat, muzaki, serta negara agar lebih akuntabel serta transparan dalam laporan penggunaan dananya. Dalam konteks lembaga zakat, akuntabilitas berarti tanggung jawab lembaga dalam melaksanakan tugas-tugas yang dipercayakan kepadanya (Rejab et al, 2023). Lembaga Amil Zakat harus akuntabel ke semua pihak, sehingga memberikan manfaat yang bersifat ke atas.…”