<![CDATA[This study examines financial transparency and accountability at Indonesia’s National Board of Zakat (BAZNAS) through a longitudinal content analysis of eight audited financial reports covering 2016–2023. Quantitative disclosure scoring was combined with qualitative thematic analysis. The quantitative analysis employed 34 indicators across five dimensions: report completeness, ZIS fund transparency, accounting policies and detail, audit and accountability, and performance and accessibility. Indicators were scored from 0 to 2 according to disclosure completeness and specificity. The disclosure index increased from 57.4% in 2016 to 91.2% in 2023. The largest improvement occurred in 2022, primarily reflecting the inclusion of complete notes to the financial statements in the supplied documents. Information on fund collection, distribution, and balances was consistently disclosed, and all reports contained unmodified audit opinions. Qualitative analysis identified consistent formal accountability, more detailed accounting disclosures, improved document accessibility, and increasing financial complexity. However, negative amil fund balances persisted from 2021 to 2023, while substantial growth in infaq/sadaqah receipts in 2023 coincided with a lower reported distribution effectiveness ratio. These findings indicate that more comprehensive financial disclosure can coexist with fund management challenges. The study highlights the need for clearer explanations of undistributed funds, amil fund sustainability, and non-financial performance. The results concern disclosure within the supplied documents; missing notes in earlier files do not establish that such information was never prepared or published elsewhere.]]>
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