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All Journal Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Majalah Ilmiah Warta Dharmawangsa Proceedings of International Conference on Da'wa and Communication Idarotuna: Jurnal Kajian Manajemen Dakwah Masjiduna : Junal Ilmiah Stidki Ar-Rahmah Jurnal Manajemen Dinamika MABIS: Jurnal Manajemen Bisnis Syariah Journal of Islamic Management Abdimas Indonesian Journal Jurnal Manajemen Pemasaran dan Perilaku Konsumen Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Journal of Economic, Management and Entrepreneurship Jurnal Intelek Dan Cendikiawan Nusantara Mudabbir Jurnal Intelek Insan Cendikia Jurnal Manajemen Dakwah TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah Jurnal Kajian Ekonomi dan Perbankan Syariah Journal of Islamic Economics Studies and Practices (JIESP).
Zakariya, Novie Andriani
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Religion Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Financial Management of Zakat Funds Based on the BAZNAS Management Information System (SIMBA) in Enhancing Accountability (A Case Study of BAZNAS Kota Surabaya) Kamalia, Luthfiyatul; Andriani Zakariya, Novie
Journal of Economic, Management and Entrepreneurship Vol. 3 No. 4 (2025)
Publisher : CV. Satria Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61502/

Abstract

This study aims to analyze zakat fund financial management based on the BAZNAS Management Information System (SIMBA) in enhancing the accountability of zakat fund management at BAZNAS Kota Surabaya. The study employs a descriptive qualitative approach, with data collected through in-depth interviews, direct observation, and analysis of institutional financial documents. Research informants consist of financial managers and relevant staff directly involved in the recording, supervision, and reporting of zakat funds. The findings indicate that SIMBA functions as the primary system in ensuring standardization, accountability, and formal zakat financial reporting in accordance with national BAZNAS regulations. However, in daily operational practices, BAZNAS Kota Surabaya continues to utilize manual spreadsheet-based records as a supporting tool to meet the needs for flexibility, rapid data recapitulation, and internal control. The use of this dual-system reflects a digital transition phase, where the effectiveness of financial management is determined not only by the existence of information systems but also by human resource capacity, operational discipline, and internal supervision mechanisms. Despite challenges such as limited human resources and technical constraints in using SIMBA, overall zakat fund financial management at BAZNAS Kota Surabaya has been implemented effectively and has contributed to improved transparency and public trust. This study emphasizes that the continuous development of SIMBA, making it more adaptive to regional operational needs, is a crucial factor in strengthening governance and accountability within zakat institutions in the digital era.
Co-Authors Adi Basuki Choirul Agustina, Latifah Agustina Ahsan, Muhamad Airlangga Bramayudha Alda Yasfa Azzahra almaliki, mohammad syauqi AMALIYAH, HILDA Ameliya, Walida Amrulloh Achmad Amin Andrian Joko Saputro Aninda Celina Alya Riza Ardiansyah, Vicky Audya, Meilynda Triana Az Zahra, Atnandia Azryan, Muhammad Irfan Azzahra, Alda Yasfa Bramayudha, Airlangga Candra Bagus Ainur Rochman celina, aninda Dia, Maulud Elfira Diah Asmawardani Faizatur Rachmaniah Faruk, Royan Umar Fatimatus Zahro Hakim, Ahmad Khairul HAKIM, IQBAL MAULANA Hidayah, Nur Lailatul Iftitah, Anggi Ilham, Moh Ilham, Moh. Kamalia, Luthfiyatul Khafila Roudhotul Jannah Khafila Roudhotul Jannah Kholilulloh, Moch. Wildan Leni, Leni Kirani Lifahmi, Elzy Aureliya Lutfia Sahrani Luthfiyatul Kamalia Millah, Izzatul Moh Ilham Moh. Ilham Mufarrichatul Awaliyah Mufidah, Zulfatul Muhammad Chadziq Zamakhsyar Muhammad Firdan Chazim Muhammad Riky Ramadhani Muhammad Syahrul Ulum Muhammad Wildan Arditya Naja, Irsyandiah Nurin Nizam, Maulana Nur Amelina Nur Hayati Sufi Nur Syam Nur ViVi Fidyaningrum PRATAMA, BAYU WIRA Putra, Alvine Syahrengga Putri Wahyuni Rachmaniah, Faizatur Rahma Dzakiyyah Razan Rafi Nashifan Razana, Aufa Wahyu Riyan Hidayatulloh Riza, Aninda Celina Alya Rochman, Candra Bagus Ainur Rohadatul, Cendikia Roni, Mukhamad Safaro, Uci Silviatus Sahrani, Lutfia Salma Nabila Sandi, Naisya Sesarea Ula Winaya Sirajul Arifin Sulaiman Tanjung, Sultan Tiana Rahmanita Firdaus Tiara Anggraini Ula, Barokatur Rizkiyatul Wardani, Intan YULIANA RAHMAWATI Yuslim Fadel Abdillah