Akuntabilitas Finansial Badan Amil Zakat Nasional Dalam Memaksimalkan Potensi Zakat

Suginam Suginam (STMIK Budi Darma)
Saparuddin Siregar (Universitas Islam Negeri Sumatera Utara)

Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi
Vol. 1 No. 2 (2020): Januari 2020

Research to find out about the financial accountability of the National Amil Zakat Agency in order to maximize in collecting zakat potential. Zakat is the third pillar of Islam that must be carried out by all Muslims in the world when it reaches its provisions. Financial accountability is a manifestation of responsibility to society, the state, and Allah. Therefore, the Amil Zakat Agency must always report the results of the management of zakat and its distribution to muzakki in order to gain the trust of the community. Public awareness and trust in zakat can be realized through the performance of the National Amil Zakat Agency (BAZNAS) that is accountable, transparent and professional. For this reason, the National Amil Zakat Agency (BAZNAS) must have a financial report which is a reflection of good financial management