Analisis Pengelolaan Dana Zakat dalam Mewujudkan Akuntabilitas dan Efektivitas Lembaga Amil Zakat

Adelia Putri (Fakultas Ekonomi dan Bisnis, Universitas Tridinanti, Palembang, Sumatera Selatan)
Rosalina Pebrica Mayasari (Fakultas Ekonomi dan Bisnis, Universitas Tridinanti, Palembang, Sumatera Selatan)
Pipit Fitri Rahayu (Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tridinanti, Palembang, Sumatera Selatan)

Strategi : Jurnal Manajemen
Vol 16 No 2 (2026): Strategi : Jurnal Manajemen - Publish Oktober

This study aims to analyze the management of zakat funds in realizing the accountability and effectiveness of amil zakat institutions at Yayasan Baitul Maal (YBM) PLN Unit Induk Distribusi Sumatera Selatan, Jambi & Bengkulu (UID S2JB). The research employs a qualitative descriptive approach with a case study design. Data was obtained through interviews, observations, documentation, and analysis of YBM PLN UID S2JB activity reports for the 2022-2024 period. The analysis was conducted using the concepts of Good Zakat Governance and Stewardship Theory. This study shows that the management of zakat funds at YBM PLN UID S2JB has been carried out in structured manner through the processes of collection, management, distribution, and reporting in accordance with sharia principle and Good Zakat Governance. The accountability and effectiveness of zakat fund management are reflected in a continuous reporting system, an effectiveness ratio of 97.56%-123.24%, and an Allocation to Collection Ratio (ACR) of 91.66%-93.87%, which falls within the effective category. The findings provide practical insights for zakat institutions to strengthen accountability, improve transparency, and optimize zakat fund management through the implementation of Good Zakat Governance. This study also serves as a reference for future research on accountability and effectiveness in zakat management. Abstrak Penelitian ini bertujuan untuk menganalisis pengelolaan dana zakat dalam mewujudkan akuntabilitas dan efektivitas lembaga amil zakat pada Yayasan Baitul Maal (YBM) PLN Unit Induk Distribusi Sumatera Selatan, Jambi, dan Bengkulu (UID S2JB). Penelitian menggunakan pendekatan deskriptif kualitatif dengan desain studi kasus. Data diperoleh melalui wawancara, observasi, dokumentasi, serta analisis laporan kegiatan YBM PLN UID S2JB periode 2022–2024. Analisis dilakukan menggunakan konsep Good Zakat Governance dan Stewardship Theory. Penelitian menunjukkan bahwa pengelolaan dana zakat di YBM PLN UID S2JB telah dilaksanakan secara terstruktur melalui proses penghimpunan, pengelolaan, pendistribusian, dan pelaporan sesuai dengan prinsip syariah serta prinsip Good Zakat Governance. Akuntabilitas dan efektivitas pengelolaan dana zakat tercermin dari sistem pelaporan yang berkesinambungan, rasio efektivitas sebesar 97,56%–123,24%, serta Allocation to Collection Ratio (ACR) sebesar 91,66%–93,87% yang termasuk dalam kategori efektif. Temuan penelitian ini memberikan wawasan praktis bagi lembaga zakat untuk memperkuat akuntabilitas, meningkatkan transparansi, serta mengoptimalkan pengelolaan dana zakat melalui penerapan Good Zakat Governance. Selain itu, penelitian ini dapat menjadi referensi bagi penelitian selanjutnya mengenai akuntabilitas dan efektivitas dalam pengelolaan zakat.