ANALISIS IMPLEMENTASI AKUNTANSI ZAKAT, PENERAPAN GOOD AMIL GOVERNANCE (GAG) DAN AKUNTABILITAS (STUDI KASUS PADA LEMBAGA AMIL ZAKAT INFAQ DAN SHADAQAH LAZIS MUHAMMADIYAH SUMATERA SELATAN)

NATASHA, NASYWA and Soediro, Achmad (2024) ANALISIS IMPLEMENTASI AKUNTANSI ZAKAT, PENERAPAN GOOD AMIL GOVERNANCE (GAG) DAN AKUNTABILITAS (STUDI KASUS PADA LEMBAGA AMIL ZAKAT INFAQ DAN SHADAQAH LAZIS MUHAMMADIYAH SUMATERA SELATAN). Undergraduate thesis, Sriwijaya University.

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Abstract

Indonesia has a significant potential to enhance income distribution among Muslim communities, particularly through Zakat, Infaq, and Sedekah (ZIS). Despite the positive trend in zakat collection following the enactment of the Zakat Management Law, many zakat management institutions still lack understanding in preparing reports in accordance with Sharia accounting standards and grounded in the principles of Good Amil Governance due to a shortage of competent human resources. Therefore, this study aims to analyze the implementation of zakat accounting, the application of Good Amil Governance, and accountability from an Islamic perspective at LAZISMU South Sumatra. This research adopts a qualitative method with a case study approach. Data were collected through interviews, literature reviews, and documentation, and analyzed using data reduction, data presentation, and conclusion drawing methods. The findings indicate that LAZISMU South Sumatra is not yet optimal in implementing zakat accounting and applying principles of Good Amil Governance, despite adequate performance in accountability aspects. LAZISMU South Sumatra has not demonstrated a commitment to ensuring fair participation of muzakki. Keywords: Zakat, Zakat Management Institutions (ZMI), Zakat Accounting, Good Amil Governance, Accountability in Islam.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Zakat, Lembaga Pengelola Zakat (LPZ), Akuntansi Zakat, Good Amil Governance, Akuntabilitas Dalam Islam.
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nasywa Natasha
Date Deposited:	06 May 2024 05:49
Last Modified:	06 May 2024 05:49
URI:	http://repository.unsri.ac.id/id/eprint/143688

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