Implementasi Model Akuntansi Syariah berbasis Amanah dan Fund Accounting dalam Meningkatkan Transparansi, Akuntabilitas, dan Efisiensi Pengelolaan Keuangan Zakat pada BASNAZ Medan

Supranto Prinajaya Siagian; Yenni Samri Juliati Nasution; Nurul Jannah

doi:10.29407/jse.v9i2.1576

Authors

Supranto Prinajaya Siagian Universitas Islam Negeri Sumatera Utara Medan
Yenni Samri Juliati Nasution Universitas Islam Negeri Sumatera Utara Medan
Nurul Jannah Universitas Islam Negeri Sumatera Utara Medan

DOI:

https://doi.org/10.29407/jse.v9i2.1576

Keywords:

Sharia Accounting, Trust, Fund Accounting.

Abstract

This study aims to apply a sharia accounting model based on trust and fund accounting, and to analyze the role of this model in improving transparency, accountability, and efficiency of zakat financial management at BAZNAS Medan City. This study uses a qualitative approach with a case study method. Data sources in this study consist of primary data obtained through in-depth interviews and secondary data in the form of documents related to zakat financial management. The research informants were selected purposively by five people, consisting of one financial manager (treasurer), one management department, one internal auditor, and one muzakki and one mustahik as supporting informants. Data collection techniques were carried out through interviews, while data analysis techniques included data reduction, data presentation, and drawing conclusions. The results of the study indicate that zakat management by BAZNAS Medan City has been carried out transparently and professionally. The implementation of fund accounting is a concrete form of strengthening sharia accounting based on trust and professionalism. In addition, the use of the BAZNAS Management Information System (SIMBA) has been proven to improve recording efficiency, reporting transparency, and institutional accountability.

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