PENERAPAN PRINSIP AKUNTABILITAS DALAM MENGELOLA DANA ZAKAT (STUDI DI BAITUL MAL ACEH)

Mursalmina; Jalaluddin; Aqila Thahira

doi:10.65802/mukhtasab.v2i3.238

Authors

Mursalmina Universitas Islam Negeri Ar-Raniry, Banda Aceh
Jalaluddin Universitas Islam Negeri Ar-Raniry, Banda Aceh
Aqila Thahira Universitas Islam Negeri Ar-Raniry, Banda Aceh

DOI:

https://doi.org/10.65802/mukhtasab.v2i3.238

Keywords:

Accountability, Zakat Management, Baitul Mal Aceh

Abstract

The administration of zakat in Aceh Province is legally regulated by Aceh Qanun No. 10 of 2018. However, its effectiveness is heavily dependent on public trust, whilst data indicates fluctuations in fund collection and sub-optimal target achievement in 2024. This study aims specifically to identify and analyse the accountability practices implemented by Baitul Mal Aceh in optimising zakat management. The study employs a descriptive qualitative approach of an evaluative nature. Primary data were obtained through documentation and semi-structured interviews with informants selected via purposive sampling. The research findings indicate that formal and structural accountability at BMA functions very well through standard official reporting mechanisms to the Governor and the Inspectorate, routine audits by the State Audit Board (BPK), and oversight by the Sharia Advisory Council (DPS). However, there is a gap in social accountability; both the muzakki and mustahik confirmed that they have never seen or received the annual report directly.

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