Proceedings of the International Conference on Law Reform (5th Inclar 2024)

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Implementation of Accountability Principles for Collecting Zakat, Infaq and Shodaqoh (ZIS) in Zakat Collection Units

Authors
Murni1, *, Indah Purbasari1, Tazkiatul Aulia1, O. Lyra Anurgia1
1Trunojoyo Madura University, Madura, Indonesia
*Corresponding author. Email: murni@trunojoyo.ac.id
Corresponding Author
Murni
Available Online 28 February 2025.
DOI
10.2991/978-2-38476-362-7_15How to use a DOI?
Keywords
Accountability; Zakat; Zakat Collection Unit
Abstract

One of the factors of low public trust in paying zakat to the Amil Zakat Agency is because accountable reporting has not been fulfilled in this institution. The accountability of zakat reporting is regulated in Baznas Regulation Number 2 of 2016, the purpose of this study is to obtain information about the application of ZIS reporting regulated in Baznas Regulation Number 2 of 2016, especially regarding the systematics and timing of reporting by UPZ to Baznas Sumenep Regency. This research uses a descriptive qualitative approach. In this study there are 2 (two), namely key informants namely UPZ administrators and Sumenep District Baznas administrators The results of this study found that reporting the results of ZIS collection by UPZ to Baznas has not been implemented according to Baznas Regulation Number 2 of 2016. UPZ has not reported to Baznas every 6 months and at the end of each year and has not compiled an annual Work Plan and Budget (RKAT) in accordance with the systematics attached to Baznas Regulation Number 2 of 2016 independently. The report was made by Baznas Sumenep Regency and signed by UPZ. Thus the application of the principle of accountability of zakat collection in UPZ Sumenep Regency based on Baznas Regulation Number 2 of 2016 has not been implemented by UPZ Baznas Sumenep Regency.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Law Reform (5th Inclar 2024)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
28 February 2025
ISBN
978-2-38476-362-7
ISSN
2352-5398
DOI
10.2991/978-2-38476-362-7_15How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Murni
AU  - Indah Purbasari
AU  - Tazkiatul Aulia
AU  - O. Lyra Anurgia
PY  - 2025
DA  - 2025/02/28
TI  - Implementation of Accountability Principles for Collecting Zakat, Infaq and Shodaqoh (ZIS) in Zakat Collection Units
BT  - Proceedings of the International Conference on Law Reform (5th Inclar 2024)
PB  - Atlantis Press
SP  - 94
EP  - 101
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-362-7_15
DO  - 10.2991/978-2-38476-362-7_15
ID  - 2025
ER  -