Efektivitas Pengelolaan Zakat Berbasis Akuntansi Syariah

Abstract

This study aims to analyze the effectiveness of zakat management based on Islamic accounting at BAZNAS Hulu Sungai Selatan Regency by examining the implementation of PSAK 109, transparency, accountability, information systems, fundraising, distribution, and social benefits for mustahik. This research employed a qualitative approach with a descriptive case study design. Data were collected through semi-structured interviews, observation, and documentation, involving informants purposively selected based on their involvement in zakat management. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña, while data validity was strengthened through source, technique, and time triangulation, as well as member checking. Syariah Enterprise Theory was used as an interpretive framework to understand the multidimensional accountability of zakat institutions. The findings indicate that Islamic accounting supports systematic recording, fund separation, transaction traceability, and accountability in zakat management. The implementation of PSAK 109 is reflected in the recording of receipts and expenditures, fund separation, accountability reporting, and the use of information systems, although several technical aspects could not be comprehensively verified. Transparency and accountability contribute to public trust, while distribution effectiveness is reflected in targeting accuracy and benefits received by mustahik. This study develops an integrative model connecting Islamic accounting, governance, trust, fundraising, distribution, and social welfare. The findings emphasize the need to strengthen human resource competence, integrated information systems, reporting practices, and sustainable evaluation of social impacts.