Analysis of the Implementation of Zakat Financial Accountability in Enhancing Muzakki Trust in Zakat Management Institutions

Abstract

This study aims to analyze the implementation of zakat financial accountability in enhancing the trust of muzakki in zakat management institutions. The focus of the study is directed toward an in-depth understanding of zakat financial reporting practices, muzakki perceptions of accountability, and their implications for the level of public trust. The research employs a qualitative method with a case study design, as this approach is considered capable of exploring accountability phenomena contextually, comprehensively, and based on the experiences of directly involved actors. The selection of a case study design allows the researcher to gain an in-depth understanding of zakat financial accountability practices within a single institution that plays a strategic role. The research site was set at the national level of the National Amil Zakat Agency (BAZNAS), considering its position as an official zakat management institution with a structured reporting and governance system. The research informants consisted of eight individuals, including five BAZNAS administrators and three active muzakki. Informants were selected purposively based on their direct involvement in the management and use of zakat financial information. The findings indicate that transparent, easily accessible, and relevant financial accountability has a positive effect on increasing muzakki trust. This study recommends strengthening muzakki-oriented financial reporting through standardized digital systems.