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E-ISSN 2656-694x Accountability in Indonesian Zakat Institutions: Insights from Practice Andriani1*.
Nailiya Nikmah2.
Mairijani3.
Rizky Fadhillah4 Politeknik Negeri Banjarmasin.
Jalan Hasan Basri Kayutangi.
Banjarmasin.
Kalimantan Selatan, 70123.
Indonesia andriani@akuntansipoliban.
*) corresponding author
ARTICLE INFO
Article history Received 10 September 2025 Revised 14 October 2025 Accepted 06 November 2025 Keywords Zakat.
Accountability.
Regulation.
Zakat institution.
ABSTRACT
The management of zakat in Indonesia integrates sharia values, state regulation, and social responsibility.
This study critically examines accountability practices in Lembaga Amil Zakat X and Unit Pengumpul Zakat Y in South Kalimantan, as well as the regime governing zakat Using a qualitative approach, data were collected through literature review, regulatory analysis, and interviews with Results indicate accountability is understood foremost as a spiritual duty to Allah, followed by obligations to muzaki, mustahik, and government authorities.
Limited local human resources impede timely and accurate reporting.
Systemic issues include overlapping roles between public and private bodies and the elevation of fundraising targets over spiritual and social objectives.
Although Indonesian sharia accounting standards are widely applied, public trust hinges more on operational transparency than on formal statements.
Inadequate reporting to mustahik raises fairness concerns.
Strengthened regulation, capacity building, and a maqasid shariah oriented develop a holistic model for sustainable governance in zakat institution.
This is an open access article under the CC-BY-SA license Introduction Zakat institutions in Indonesia have demonstrated their role in addressing various disasters, particularly in supporting the recovery of affected communities.
For instance, the collaboration between BAZNAS (National Amil Zakat Agenc.
and United Nation Development Program (UNDP) illustrates how zakat has been utilized to rebuild the lives of communities impacted by the 2018 earthquake in Central Sulawesi .
This partnership focused on long-term recovery by providing economic support, rebuilding infrastructure, and enhancing capacity to ensure sustainable community development .
Moreover, zakat utilization has been acknowledged as an effective part of disaster mitigation efforts, combining humanitarian aid with sustainable development initiatives.
Zakat institutions not only provide direct assistance .
uch as financial aid, food supplies, and medical service.
but also contribute to infrastructure development and community resilience, ensuring that affected areas are better prepared for future disasters .
Additionally, zakat institutions played a significant role in managing the socioeconomic crisis during the COVID-19 pandemic.
Through innovative strategies like digital platforms, they sustained fundraising and distribution efforts throughout the pandemic .
These strategies not only highlight the resilience of zakat institutions but also underscore the importance of strengthening regulations to support their operations.
As noted in one research that robust regulations clarify mechanisms for zakat collection and distribution, encouraging zakat institutions to enhance their accountability and professionalism .
The org/10.
34199/ijracs.
https://journals.
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ISSN 2656-694x International Journal of Religious and Cultural Studies Vol.
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implementation of zakat in the modern era also reflects the perspective of the Islamization of knowledge, emphasizing the development of science and technology that is not only functional but also integrated with Islamic values to maximize social benefits without losing its spiritual essence .
In Indonesia, zakat institutions are overseen by the National Amil Zakat Agency (BAZNAS), which serves as an extension of the government .
BAZNAS is an official and the sole agency established by the government under Presidential Decree No.
8 of 2001.
is tasked with the collection and distribution of Zakat.
Infaq, and Sadaqah (ZIS) at the national level .
The enactment of Law Number 23 of 2011 on Zakat Management further solidified the role of BAZNAS as the authorized institution for the national management of zakat .
According to this law.
BAZNAS is defined as a non-structural government institution that operates independently and is accountable to the President through the Minister of Religious Affairs.
Thus.
BAZNAS, together with the government, is responsible for ensuring the management of zakat based on the principles of Islamic sharia, trustworthiness, benefit, justice, legal certainty, integration, and accountability .
Besides BAZNAS, the general public also has the opportunity to manage their own zakat institutions.
However, the presence of private zakat institutions is limited by regulations set by BAZNAS.
BAZNAS regulations stipulate two types of private zakat institutions that can be established by the community, namely Amil Zakat Institutions (LAZ) and Zakat Collection Units (UPZ) .
This arrangement makes the situation of zakat institutions in Indonesia is quite unique.
On one hand, zakat institutions are independent organizations managing social funds, but on the other hand, these institutions are also accountable to the government because structurally, their position falls within government institutions .
Zakat institutions, which carry a social mission based on the sacred values of the pillars of Islam, are expected to serve as a medium for improving societal welfare, both in Indonesia and internationally .
As private institutions.
LAZ (Amil Zakat Institution.
and UPZ (Zakat Collection Unit.
are required to adhere to various regulations set by BAZNAS (National Zakat Agenc.
to ensure governance aligned with Sharia principles .
However, in their management, zakat institutions face various dilemmas.
In practice, there are sometimes disputes between BAZNAS and private zakat management institutions, as well as between community groups and the zakat institutions themselves .
This overlap should be minimized through the strengthening of regulations that provide clearer boundaries between the authority of BAZNAS and the roles of private zakat institutions .
This indicates that the zakat management system requires thorough evaluation and improvement to ultimately foster synergy between institutions while enhancing the efficiency and effectiveness of zakat fund management.
On the other hand, the purity in implementing zakat, infaq, and sadaqah in Islam needs to be re-examined.
The basic principles of zakat are outlined in the Quran.
The understanding of zakat institution managers about these fundamental values are important to maintain the purity of Islamic teachings so that they can drive the success of these institutions in carrying out their mission.
Additionally, the responsibility of zakat institutions is not only to society but also to Allah SWT, as stated in the Quran.
Surah At-Taubah:103.
: "Take zakat from their wealth, with that zakat you purify and cleanse them, and pray for them.
Indeed, your prayers bring peace to their souls.
And Allah is All-Hearing.
All-Knowing.
" Therefore, professionalism and sharia-based governance become key to addressing various dilemmas and increasing public trust in zakat institutions.
This research will observe how zakat institutions in Indonesia manage their funds.
Various regulations issued by authorized institutions in Indonesia will be part of the analysis.
Furthermore, it will examine how zakat institution organizers interpret accountability.
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ISSN 2656-694x results of this study are expected to map out problematic issues that might be faced by zakat institutions in Indonesia.
Method The study employed qualitative research methods to examine zakat management practices within zakat institutions.
Using a phenomenological approach, researchers conducted interviews with zakat administrators to gather primary data.
The research was supplemented by a comprehensive literature review of credible and relevant sources.
understand the regulatory context, researchers also analysed the legal framework governing zakat management in Indonesia through extensive documentation review.
Brief interviews were conducted with representatives from one Amil Zakat Institution (LAZ) and a Zakat Collection Unit (UPZ) located in Banjarmasin City.
South Kalimantan Province.
This region was chosen as the research location because Banjarmasin City in South Kalimantan Province is an area with a significant percentage of Muslim population.
UPZ of campus Y is known to have collaborated with the Provincial Baznas.
It has conducted several joint fund collection and distribution activities with the regional Baznas, thus can be considered capable of providing information relevant to this research's needs.
Meanwhile, the LAZ X board member selected for interview is the Sharia Supervisory Board (DPS) from one of the larger national-level LAZ.
This LAZ is known to have exceeded the fund collection target set by BAZNAS, reaching up to 512 billion rupiah in 2023.
To gain an on-the-ground understanding of the implementation of accountability in zakat institutions, brief interviews were conducted with two informants.
Mr.
MA and Mr.
RF.
They represent the Sharia Supervisory Board (DPS) of LAZ X and the management of UPZ Campus Y, respectively.
The interviews aimed to explore the meaning and implementation of accountability among the organizers of LAZ and UPZ.
Results and Discussion Regulation of zakat institution in Indonesia The establishment permits for Amil Zakat Institutions (LAZ) and Zakat Collection Units (UPZ) in Indonesia have been specifically regulated through various regulations, aimed at ensuring the operation of zakat governance according to sharia principles and legal The main legal basis is AuLaw Number 23 of 2011 concerning Zakat ManagementAy, which stipulates that LAZ must obtain permission from the government after receiving a recommendation from the National Amil Zakat Agency (BAZNAS).
This provision is clarified in Government Regulation Number 14 of 2014, which regulates the implementation of Law No.
23 of 2011, including the authority of UPZ and LAZ licensing procedures, as well as administrative and technical requirements that must be met by zakat Furthermore, the Decree Number 333 of 2015 by Minister of Religious Affairs provides detail guidelines on the licensing application process, including required documents and evaluation mechanisms for LAZ applications.
On the other hand.
BAZNAS Regulation Number 3 of 2019 regulates the procedures for requesting recommendations from BAZNAS as a primary requirement for obtaining LAZ establishment permits.
As for UPZ formation, it is further regulated through BAZNAS Regulation Number 2 of 2016, which establishes the mechanism for the formation and working procedures of UPZ to assist zakat collection in various regions.
UPZ is formed based on needs and must meet the requirements set by BAZNAS.
This regulation is complemented by provisions in Government Regulation Number 14 of 2014, which also covers the duties and functions of UPZ as part of integrated zakat management.
With these regulations in place, the Andriani.
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establishment of LAZ and UPZ is expected to operate professionally, accountably, and in accordance with the sharia values that underlie zakat management in Indonesia.
Some key points to note are several chapters and articles in the regulation that indicate binding control from BAZNAS over LAZ and UPZ.
Specifically.
AuRegulation of The National Zakat Board Number 2 Of 2016 Concerning the Formation and Work Procedures of Zakat Collection Units.
Chapter Iv.
Article 35: Verse .
All funds collected by UPZ must be deposited with BAZNAS according to their respective levels.
Verse .
When necessary.
UPZ can perform supporting tasks in the distribution and utilization of zakat.
Verse .
The supporting tasks for distribution and utilization of BAZNAS zakat as referred to in verse .
shall not exceed 70% .
eventy percen.
of the funds collected by UPZ.
Ay This regulation indicates the limited autonomy of UPZ in managing the funds they collect.
Furthermore, 'Decree of Indonesian Religious Affairs Minister No.
333 Year 2015 Concerning Guidelines for Granting Permits for Laz Formation', states that the formation of National.
Provincial, and Regency LAZ must consecutively attach one of the following declaration letters.
In AuChapter i.
A letter .
, the National LAZ must include a declaration letter stating the commitment to collect zakat, infaq, sadaqah and other religious social funds of at least 50 billion per year', for the Provincial LAZ Chapter i.
B, letter .
, 'a declaration letter stating the commitment to collect zakat, infaq, sadaqah and other religious social funds of at least 20 billion per year'.
Meanwhile for Regency/City LAZ Chapter i.
C, letter .
, 'a declaration letter stating the commitment to collect zakat, infaq, sadaqah and other religious social funds of at least 3 billion per yearAy.
This regulation indicates that, to establish a zakat institution, communities must demonstrate a strong commitment to fundraising.
On the other hand, in the actual distribution of zakat funds, the dedication and integrity of zakat managers are critical factors in the success of the organizationAos programs.
The Meaning of Accountability According to Zakat Institution Organizers In terms of the meaning of accountability, both informants agreed that the primary accountability of LAZ managers is to Allah SWT, followed by accountability to the muzaki .
akat payer.
, mustahik .
akat recipient.
, and finally to the government.
For LAZ X, as it operates at the provincial level and represents the national LAZ X under the Foundation, accountability is also directed toward the FoundationAos management.
The emphasis from the informants highlights the belief among the managers that accountability to Allah is of utmost importance.
This accountability to Allah is tied to the faith of the institution's managers, while accountability to humans is realized through reports, including financial statements and work program reports along with their implementation.
Mr.
RF stated the following:
AuSince this is a philanthropic institution, a social institution, the first manifestation is responsibility to God Almighty as a good Muslim.
As a citizen who is loyal and obedient to the law, certainly in this case accountability is Ay He then quoted a Quranic verse which means Take zakat to purify Mr.
RF added that the zakat institution's responsibility is to several parties, namely to God and humans:
Au.
Now, for the manager themselves, they must certainly be aware that everything they do needs what we call accountability, which in our knowledge Andriani.
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ISSN 2656-694x is hmmh responsibility.
Responsibility to God and responsibility to humans related to the trust they possess.
Meanwhile.
Mr.
MA conveyed his view as LAZ's DPS:
Au.
So there are several, what do we call them, users, or also parties to whom we must be accountable.
First, of course, is being accountable to Allah SWT.
Therefore, what is called a sharia audit is needed.
This sharia audit is a form of our accountability as zakat managers to Allah who has established the basic principles of zakat.
Ay Furthermore, regarding zakat fund collection.
Mr.
MA emphasized the importance of caution in determining someone as a muzaki .
akat paye.
Accountability to the muzaki involves ensuring that LAZ does not collect zakat funds from individuals who are not obligated to pay zakat, as doing so would be an act of injustice .
Mr.
MA then quoted a verse from the Quran and stated:
Au.
We are instructed to collect zakat from them, but we must also be fair in this We must not take from parties who mmhh are not muzaki, yet we end up collecting from them.
Ay Regarding the use of zakat funds, both informants also emphasized the need for applying high prudential principles because this concerns accountability to Allah and represents a trust from donors.
For UPZ Y, the allocation of amil funds is only taken from unrestricted funds.
From zakat, it is 12.
5% of zakat funds according to the rules in the Quran, while the allocation of infaq and sadaqah funds is set by the campus at a maximum of 20%.
When asked further about the sharia audit previously mentioned by Mr.
MA.
LAZ X has actually never conducted a sharia audit.
To ensure compliance with sharia principles.
LAZ X implements prudential principles through consistent consultation between LAZ X management and DPS, especially regarding the determination of fund distribution and allocation of amil funds and other religious social funds.
Zakat distribution must comply with Allah's rules, which according to the Quran is divided into 8 categories, and it is very possible to then be implemented in the form of zakat empowerment programs.
Furthermore.
Mr.
MA emphasized that it would be very beneficial if LAZ not only distributes consumptive zakat but also community empowerment programs so that poverty alleviation efforts can be more likely to be realized.
Here.
Mr.
MA illustrated that the form of zakat institution accountability is not limited to just distributing funds but also helping to realize mustahik's economic independence through various productive zakat programs.
The interpretation of accountability by zakat institution managers, as conveyed by Mr.
MA and Mr.
RF, reflects broad spiritual and social dimensions.
This aligns with the view that accountability in Islam has unique characteristics that are not only oriented towards humans .
uzaki, mustahik, and governmen.
but also to Allah SWT as the highest As stated by Haniffa & Hudaib that accountability in the Islamic context involves multidimensional responsibility, where obligations to Allah become the primary foundation guiding social responsibility to humanity .
The sharia audit mentioned by Mr.
MA, although not ideally implemented, still indicates the need to comply with Islamic legal principles in managing zakat funds.
This aligns with research which emphasized that sharia audits not only cover compliance with fiqh rules but also ensure transparency and accountability in zakat institution financial reporting .
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The prudential principles emphasized by both informants in collecting and distributing zakat funds are relevant to Bank Indonesia's view stating that zakat institutions have a moral obligation to ensure that funding sources come from legitimate parties and are allocated according to sharia .
Errors in determining muzaki or improperly distributing funds can be considered unfair actions and contrary to Islamic principles of justice.
Furthermore, the idea about the importance of zakat empowerment programs conveyed by Mr.
MA supports an argument by Omer Chapra that zakat should be a tool for sustainable poverty alleviation through economic empowerment .
This reflects the transformation of approach from consumptive distribution to productive programs capable of creating economic independence for mustahik.
Thus, the implementation of accountability in zakat institutions like LAZ X and UPZ Y not only includes administrative reporting but also involves the integration of sharia values, trustworthy resource management, and community empowerment efforts that align with the objectives of zakat in Islam.
Implementation of Structural Accountability to BAZNAS Regarding the form of accountability to BAZNAS that has occurred so far, both UPZ Y and LAZ X are structurally affiliated with BAZNAS.
Unlike LAZ.
UPZ affiliated with BAZNAS does not have full autonomy in managing the funds they collect.
The Annual Work Plan and Budget (RKAT) prepared by BAZNAS also needs to follow the work plan of Provincial BAZNAS.
Mr.
RF stated AuABecause the RKAT we create must follow or be related to the work plan of the Provincial BAZNAS.
Therefore, since we are affiliated with the Provincial BAZNAS, we are obligated to support the programs of the Provincial BAZNAS, such as humanitarian efforts for Palestine, humanitarian initiatives in our province, and even programs related to education in our workplaceAAy In accordance with the regulations previously discussed, the Chairperson of UPZ Y stated that they understand the provisions outlined in "National Zakat Board Regulation Number 2 Of 2016 Concerning the Formation and Work Procedures of Zakat Collection Units.
Chapter IV.
Article 35, paragraphs .
, .
, .
, and .
" regarding the management authority of UPZ funds.
Mr.
RF stated that they deposit collected funds to BAZNAS, then 70% of these deposited funds are returned to UPZ for management and distribution.
Mr.
RF added that in practice, there is an option where up to 95% of the funds may be returned to UPZ, with only 5% being retained by BAZNAS.
Mr.
RF added Au.
with the earlier note, supporting BAZNAS programs.
It was explicitly stated that there must be distribution according to criteria that align with zakat, infaq, and sadaqah, fund distribution, so in this case, it can be returned more than 70%.
Even more than 100% is possible, because as mentioned earlier, it supports BAZNAS programs.
Additionally.
Mr.
RF emphasized that there were several problems in the coordination of fund deposits and withdrawals with BAZNAS.
However, there were some problems with the Provincial BAZNAS, which is also a national issue occurring in regional BAZNAS.
It is the lack of human So recently we submitted funds, but these funds were not returned Andriani.
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ISSN 2656-694x by BAZNAS.
The funds that should have been returned were 70%, but only 30% was returned.
Even though BAZNAS governance states that the maximum time limit for transfer back to UPZ is up to 5 working days, well, it took up to a month or two months.
I forget.
and this apparently didn't just happen at our UPZ, our university, but also occurred at other universities.
So, we provided input.
needs to be one person who really focuses on managing this.
This situation sometimes even triggered conflicts between UPZ management and BAZNAS.
UPZ management received pressure from muzaki to immediately distribute funds to mustahik, while the funds were still deposited with BAZNAS.
Mr.
RF acknowledged that this condition occurred not only at UPZ Campus Y but also at several other campuses affiliated with BAZNAS.
Upon investigation, it was found that the main problem was the lack competency of human resources at BAZNAS, making them slow in handling UPZ fund deposits and withdrawals.
However.
Mr.
RF acknowledged that these problems have been well resolved, and there are no more incidents of funds being deposited for long periods at BAZNAS.
Additionally, one thing that needs attention is the use of the 30% of UPZ funds deposited to BAZNAS.
Currently, there was no clear information about it.
AuAThe specific details of the 30% retained funds are not explained in BAZNASAo annual report.
However.
BAZNAS does publish an annual report audited by public accountants, indicating that the 30% is used to support BAZNAS programs in various formsAAy From Mr.
RF's statement, we can understand that he relies on the integrity and competence of the public accountants who both prepare and audit these reports.
Mr.
RF's response to these regulations shows he understands that the UPZ fund depositwithdrawal procedure is within BAZNAS's framework to record the actual amount of funds However, in practice, this condition creates difficulties for UPZ due to the possibly lacking competence of zakat institution organizers.
Mr.
RF then connects this with regulations stating that UPZ managers should be entitled to Amil certification training.
Mr.
RF continues that BAZNAS should show its support through training and certification for amil at UPZ.
The statement from Mr.
RF actually implements the regulation "National Amil Zakat Agency Number 2 Of 2016 Concerning the Formation and Work Procedures of Zakat Collection Units.
Chapter II.
Article 12 stating that AuUPZ management is entitled to AMIL Specifically, the contents of Article 12 are as followsAy: .
"UPZ management is entitled to receive Amil certification training from BAZNAS.
Further provisions regarding Amil certification are regulated in accordance with the Zakat Management Accreditation and Amil Certification Regulations.
Given that UPZ contributes 30% of their funds to BAZNAS, it is reasonable for UPZ administrators like Mr.
RF to express such expectations.
BAZNAS is expected to demonstrate accountability by providing amil training and certification to UPZ AuAOur Provincial BAZNAS has not yet implemented this.
They do not provide certification, which makes it difficult for UPZ administrators to manage UPZ professionallyAAy This situation contrasts with LAZ X, where the provincial LAZ is not required to meet a minimum fundraising target of IDR 20 billion annually because it operates under the Andriani.
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umbrella of the National LAZ.
This exemption aligns with "Minister of Religious Affairs Decree No.
333 Of 2015 On Guidelines for Granting Permits for The Establishment of Laz.
Chapter VII", which allows National LAZ to open provincial branches without a minimum fundraising requirement.
Although the regulations stated that Provincial LAZ must include a statement of ability to collect zakat, infaq, sadaqah, and other religious social funds of at least 20 billion per year.
Mr.
MA stated that these regulations are not applied because LAZ X is under LAZ X National Level.
Here, the researcher concludes that LAZ X's position is as a representative of National Level LAZ X as regulated in "Decree of Religious Affairs Minister No.
333 Year 2015 Concerning Guidelines for Granting Permits for Laz Formation.
Chapter VII" that National LAZ can open one representative in each province.
For Provincial LAZ that acts as a representative, the regulations do not impose the minimum fund collection requirement of 20 billion per year.
The following is the interview explaining this matter.
When the researcher asked about LAZ X's establishment permit.
Mr.
MA answered as follows:
"For LAZ X itself, it must already have a permit, right, the permit of national level has been established years ago.
Because it follows the national level, ma'am, so it's automatic, yes.
Except for recommendations.
The permit is necessary only for the national level, ma'am.
From the Minister of Religion, because it's national scale.
Furthermore.
Mr.
MA confirmed that the minimum fund collection requirement is only imposed on National Level LAZ X, which is 50 billion per year.
Instead, the National Level LAZ X management gives targets to regional LAZ X to collect funds in certain amounts, though Mr.
MA cannot remember the exact target amount.
yes there is, there is a target, but I don't know the details.
I don't know what the minimum is.
But at every National Working Meeting, there's always a target, ma'am.
for collection, it's asked at every National Working Meeting.
However, according to Mr.
MA.
National Level LAZ X has exceeded this target and was able to collect funds up to 512 billion rupiah in 2023.
This fantastic fund collection can be concluded as evidence of LAZ X management's performance success.
Mr.
MA stated that BAZNAS's requirement for minimum fund collection to be achieved by LAZ is not a burden but rather a stimulation that can motivate LAZ management to work better because they are motivated to meet these targets.
this target becomes a motivation, ma'am, for the Amil to work harder.
So, it's not really a pr oblem, ma'am, actually.
If the performance is good, firstly, it also impacts the amil themselves.
For getting amil rights, some of the amil rights funds, mmhh and that can improve their own performance.
So, it's very good if this target is and they have to think hard to be able to collect as much funds as From that conversation it is indicated that fun collection target is not burdensome for LAZ X management.
Furthermore, until now, there is no intervention from BAZNAS in terms of LAZ fund management, and so far, there has never been any information about Andriani.
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ISSN 2656-694x LAZ having its operational permit terminated due to inability to meet the minimum fund collection target set by BAZNAS.
As revealed in interviews with UPZ Y and LAZ X, the implementation of structural accountability to BAZNAS management reflects the integration of zakat fund management into a national regulated system.
This aligns with research from Abadi, explaining that the centralization structure in zakat management aims to increase allocation efficiency and fund distribution by integrating operational policies between zakat collection units (UPZ) and the national amil zakat agency (BAZNAS) .
Although in reality, this centralization sometimes triggers conflicts and controversies as stated in the previous interview results.
The challenges faced by UPZ Y in terms of limited autonomy, such as the obligation to prepare RKAT following Provincial BAZNAS work plans, show the influence of regulations on operational flexibility.
Comparing with Malaysia.
The State Islamic Religious Council (SIRC) has significant influence in formulating human resource strategies in zakat institutions .
Although hierarchical structure provides better coordination, there are often challenges in implementation at the operational level, especially when human resource limitations become obstacles in zakat institution operational processes .
In this case, it's the fund deposit-withdrawal issue experienced by UPZ Y.
On the other hand, setting high fund collection targets of up to 50 billion per year for National LAZ may reflect the dominance of materialistic values in this system.
As Kamla criticizes Islamic financial institutions, including zakat institutions, they often get trapped in adopting capitalistic structures that emphasize fund accumulation and economic efficiency rather than the spiritual and social essence of zakat .
Focusing on fund collection figures also risks diverting attention from the social impact of zakat.
Furthermore, zakat should function as a tool to improve community welfare through fair distribution and mustahik empowerment, not just achieving quantitative targets .
Moreover, an approach that focuses too heavily on targets also brings potential risks.
would create unhealthy competition among zakat institutions.
Aggressive practices in fund collection or taking zakat from parties that don't meet the criteria can erode the values of brotherhood .
and justice .
This contradicts the principles of prudence and sharia accountability that should be central to zakat management.
Meanwhile, the lack of transparency in the use of 30% of funds not returned to UPZ also shows the need for more accountable financial reporting.
To address these issues, a holistic approach is needed where the success of zakat institutions is measured not only by the amount of funds collected but also by the quality of distribution and social impact.
The implementation of structural accountability to BAZNAS requires not only strong regulatory support but also better system integration between zakat management units, improved human resource capacity, and transparency mechanisms in reporting funds not directly managed by UPZ.
Education and amil certification, as hoped for by Mr.
RF, become important elements in ensuring professional zakat management that consistently aligns with Islamic values.
By adopting a more balanced approach between spirituality, social aspects, and economics, zakat management can avoid the capitalistic trap and focus on mustahik empowerment.
Forms of Accountability Reports Both LAZ X and UPZ Y agree that accountability is also demonstrated through reporting to the stakeholders of the zakat institution.
LAZ X prepares financial reports and work program reports regularly, which are submitted annually to BAZNAS, while UPZ Y submits reports on a semi-annual and annual basis.
However, no reports are freely accessible to external parties.
Both UPZ X and LAZ Y stated that the reports are available, yet it only prepared upon request.
Mr.
MA added that the limited quality of human resources at LAZ Andriani.
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X, both at the city and district levels, often contributes to delays in reporting to the provincial-level LAZ X.
that's what sometimes becomes the obstacle in these regions, the human resources might still be limited.
We have limited human resources specifically in handling accounting matter in the regions.
LAZ X at the provincial level handles several reports from District and City level LAZ, itAos like that, to make it easier.
Regarding the form of accountability reports, both informants from the two zakat institutions stated that the annual reports are prepared according to the standard, namely PSAK 109 .
urrently revised to PSAK .
, and submitted to BAZNAS.
However, both Mr.
MA and Mr.
RF acknowledged that, in practice, stakeholders among the muzaki have never raised concerns about the financial reporting format prepared by the LAZ management.
far, muzaki have been quite accepting of whatever form of report is prepared by the zakat Mr.
RF stated the following:
Regarding muzaki.
I think there are no issues, because our muzaki accept and trust the funds that we manage.
Furthermore, according to Mr.
MA, muzaki seem unable to understand financial reports that comply with accounting standards.
According to him, only certain people are capable of understanding standardized financial reports.
For muzaki, what's most important is maintaining their trust that the funds they entrusted are truly distributed properly as For the financial reports themselves, the community cannot read them Yes.
They just want to know how the funds I gave reached .
he intended recipient.
That's all.
In addition.
LAZ X also provides reports in the form of videos documenting the distribution process, which are shared with muzaki either directly or through muzaki WhatsApp groups.
Mr.
MA's statement is quite interesting as it raises further questions about the actual urgency of preparing zakat institution reports in accordance with sharia accounting Meanwhile, both informants agreed that mustahik should also receive accountability However, until now, there are no reports specifically prepared for the mustahik.
Mr.
MA stated the following:
"Athere should be something, ma'am.
For example, they should receive what's it called, fair assistance, yes ma'am, transparently, not just to certain parties who have connections.
Yes.
The form of transparency to mustahik .
id recipient.
at UPZ Y was conveyed by Mr.
RF as follows:
our form of transparency to mustahik, usually when we conduct distribution selection, we will inform them who has qualified.
as a form of transparency to Andriani.
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ISSN 2656-694x them that these are the people who are entitled to receive the funds.
We also inform the Campus administration about our work programs.
The reports prepared by zakat institutions such as LAZ X and UPZ Y demonstrate their efforts to comply with Islamic accounting standards, namely PSAK 109 .
ow PSAK .
However, human resource constraints faced at the city and district levels often hinder timely and accurate reporting.
This aligns with the findings of a study, which show that human resource capacity, particularly in sharia-based accounting management, is one of the key factors affecting the reporting quality of zakat institutions, especially in regional areas .
Interestingly, although financial reports are prepared based on accounting standards, muzaki's trust is more based on their belief that their funds are managed with trustworthiness and transparency, as expressed by Mr.
RF and Mr.
MA.
Accountability to muzaki is not only rooted in formal report preparation but also in effective communication and operational transparency, for example through social media or video documentation showing fund distribution .
However, the absence of specific reports for mustahik creates challenges in ensuring full transparency to all stakeholders.
A result of bibliometric analysis emphasized that reporting to mustahik is an important aspect in zakat management, as transparency towards beneficiaries can increase overall public trust in zakat institutions .
This form of transparency includes not only the selection of beneficiaries but also the evaluation of the distributed funds' impact.
The urgency of preparing reports in accordance with Islamic accounting standards can be better understood as an effort to maintain the credibility of zakat institutions in the eyes of the public and regulators.
However, to increase their impact, these reports should be accompanied by a more inclusive communication strategy that is easily understood by both muzaki and mustahik.
Thus, zakat institutions can ensure that their reporting is not merely an administrative obligation but also a tool to strengthen accountability and public trust.
Implementing the Concept of Maqasid Syariah The concept of maqasid shariah provides a holistic framework to address the challenges faced by zakat institutions, ensuring their operations align with Islamic principles while enhancing their efficiency and accountability.
Al-Ghazali, as cited in Nurizal stated that at its core, maqasid shariah emphasizes the preservation of religion .
ifz al-di.
, life .
ifz alnaf.
, intellect .
ifz al-aq.
, lineage .
ifz al-nas.
, and wealth .
ifz al-ma.
These objectives offer a balanced approach to managing zakat funds and resolving systemic However, the current regulatory framework for zakat institutions in Indonesia, which places significant emphasis on fundraising targets and centralized fund management, risks misaligning institutional priorities with these maqasid principles .
In the effort to implement that concept, it is essential to consider Al-Attas' perspective on the Islamization of knowledge, which emphasizes prioritizing the pure values of Islam and embedding them into socio-economic governance, particularly zakat management .
Preserving the purity of religion is crucial to ensuring that zakat management practices align with maqasid shariah, encompassing justice, welfare, and the protection of life.
The excessive focus on achieving high fundraising thresholds, as mandated by regulations, often shifts the emphasis from the social and spiritual mission of zakat to mere numerical achievements.
This materialistic approach, which prioritizes administrative and financial metrics, risks fostering unhealthy competition, unethical practices, and a diminished focus on the equitable distribution of resources.
Within the framework of maqasid shariah, such practices conflict with the principles of justice .
, communal welfare .
, and the preservation of wealth .
ifz al-ma.
For instance, the Andriani.
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obligation for Amil Zakat Institutions (LAZ) to meet fundraising targets risks diverting attention from programs that empower mustahik and create meaningful social impact, reducing zakatAos effectiveness as an instrument of justice and economic equity.
Moreover, delays in fund transfers and a lack of transparency in the management of centralized funds further erode public trust and hinder the achievement of zakatAos maqasidbased objectives .
By aligning zakat governance with maqasid shariah, institutions can integrate spiritual and administrative responsibilities, balancing material outcomes with the ultimate goals of justice, fairness, and poverty alleviation.
This approach encourages institutions to measure success not by the funds collected but by the quality and impact of their distribution programs.
Initiatives such as microfinance programs, which foster economic independence, are examples of how zakat can uphold the objectives of preserving life .
ifz al-naf.
and wealth .
ifz al-ma.
Maqasid shariah also provides a framework to address systemic inefficiencies, such as limited human resource capacity and overlapping institutional roles.
Applying the principle of wealth preservation .
ifz al-ma.
, zakat institutions can focus on prudent resource management, ensuring accountability and transparency through comprehensive reporting mechanisms and effective communication with stakeholders.
Haniffa and Hudaib highlight that accountability in Islam is multidimensional, rooted in obligations to both Allah and humanity, emphasizing the integration of spiritual values with governance practices .
This is in line with the thought by Iwan Triyuwono that highlights the spiritual dimensions of zakat management, advocating for an integrative approach that balances material and spiritual objectives .
Furthermore, adopting maqasid shariah enables zakat institutions to prioritize fairness and justice .
over quantitative targets.
This shift requires reforms that emphasize ethical fund management, transparency, and impactful distribution, ensuring zakat fulfills its transformative potential as a tool for justice, community welfare, and spiritual accountability .
By focusing on empowering mustahik and fostering societal harmony, zakat institutions can move beyond materialistic goals and align their operations with the maqasid shariah principles of social and economic balance.
This aligns with Aji Dedi MulawarmanAos emphasis on incorporating hikmah .
and falah .
uccess in this world and the hereafte.
into zakat governance, transforming it into a tool for sustainable poverty alleviation and societal empowerment .
To ensure accountability, zakat management institutions must implement transparent reporting systems, conduct regular audits, and leverage digital technology to enhance efficiency and public trust.
Incorporating technology and strengthening human resource capacities can further enhance the effectiveness of maqasid-based governance.
Digital solutions can streamline reporting processes, increase transparency, and foster public trust, while training programs and certifications for zakat managers can ensure professional and sharia-compliant practices.
These measures support the holistic vision of maqasid shariah, integrating spiritual, social, and economic objectives to make zakat a sustainable instrument of societal development and poverty alleviation.
Conclusion Zakat governance in Indonesia integrates sharia values, state regulation, and social responsibility, with BAZNAS as the lead institution.
Evidence from UPZ Y and LAZ X shows accountability is treated as a moral duty to Allah, then to muzaki, mustahik, and the PSAK 109 reporting is performed and complemented by transparency innovations such as video updates to donors.
Yet centralization can restrict LAZ and UPZ autonomy, local HR constraints delay accurate reporting, roles overlap across institutions.
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ISSN 2656-694x fundraising targets crowd out spiritual and social aims, and mustahik-specific reporting remains weak.
The study positions accountability within a maqasid shariah lens that reconciles spiritual imperatives with administrative competence and operational transparency.
Practically, it offers a governance roadmap: clarify mandates between BAZNAS and private institutions, strengthen regulations and HR capacity, expand participatory reporting that includes muzaki and mustahik, and recalibrate performance metrics beyond fundraising to capture distributive justice and social impact.
The work foregrounds the mustahik accountability gap, links centralization pressures to a drift toward material indicators, and advances a maqasid-based, inclusive reporting model for zakat institutions.
Limitations include a qualitative design focused on two South Kalimantan cases, reliance on institutional documents and interviews, and no longitudinal outcome tracking.
Future studies should use mixed methods, larger multi-province samples, and impact evaluations to test and refine the proposed model.
REFERENCES