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All Journal Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) The Journal of Experimental Life Sciences (JELS) Jurnal Riset Kesehatan Jurnal Riset Kimia JURNAL PENDIDIKAN TEMATIK DIKDAS BELAJEA: Jurnal Pendidikan Islam Tadbir : Jurnal Studi Manajemen Pendidikan PARAMUROBI JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Early Childhood Research and Practice AMBARSA Ta'dib: Jurnal Ilmiah Pendidikan dan Peradaban Islam Journal of Accounting and Finance Management (JAFM) Istoria : Jurnal Ilmiah Pendidikan Sejarah Universitas Batanghari Jurnal Multidisiplin West Science Jurnal Pengabdian Masyarakat Bangsa Jurnal Ilmiah Nusantara JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Journal on Mathematics Education
Eli Susanti
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Efektivitas dan Akuntabilitas Pengelolaan Dana Zakat BAZNAS Kabupaten Banyumas Berdasarkan PSAK 109” Eli Susanti
JURNAL ILMIAH NUSANTARA Vol. 3 No. 1 (2026): Jurnal Ilmiah Nusantara Januari 2026
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jinu.v3i1.7615

Abstract

This study aims to assess the efficiency of zakat fund management and the accountability of the financial reports of BAZNAS Banyumas Regency for the period 2021 to 2024. The method chosen is descriptive quantitative by analyzing financial report documentation for a four-year period. Data were analyzed using efficiency ratios, operational ratios, zakat fund distribution ratios, and an assessment of the suitability of financial report presentation following PSAK 109. The findings of this study indicate that zakat fund management is efficient because the average efficiency ratio is below 30%, which is the ideal limit. In terms of accountability, financial reports have been prepared in accordance with PSAK 109, although there are still some shortcomings in terms of the completeness of financial report records and online information access. Overall, BAZNAS Banyumas has managed zakat funds well, but still needs to improve digital transparency.
Co-Authors Adabi, M. Wasil Ahsanul Fuadi, Ahsanul Al-Farizi, Salman Amrozi, Shoni Rahmatullah Asnawati Asnawati Danil, M. Faisal Danu, M. Dasaprawira, M. Noviarsyh Delfi Silvia Diah Retnowati Eddy Haryanto Emriadi - Fausany, Fitri Fitri Yanti Hadi Pramono Halida Halida Hapsari, Ira Harliantara Harliantara harsuti Harsuti, Harsuti Ida Ayu Putu Sri Widnyani Imanudin, Imanudin Isharyanti, Septalia Iskandar Iskandar Lestari, Herwiek Diyah Lukmanulhakim ., Lukmanulhakim Lydia Margaretha M. Iqbal Matheus Nugroho Nazurty Nazurty Nurnannafi Farni Syam Maella Phitaloka, Tri Indah Pramurindra, Rezky Pratama, Angga Rusrian Purnomo, Sodik Dwi Putri, Delinda Auralia Ratna Puji Astuti, Ratna Puji Rini Novianti Rismaini, Baiq Ruspita, Mimi S Siswanto Santika Andari, Ravia Silfia, Dwi Azziatus Sugiono Sugiono Suriati, Suriati Syafrimen Syafril Trisnawati, Alinda Dewi Zulkardi