JNUS:Journal of Nahdlatul Ulama Studies Vol.
6 No.
: p.
DOI: https://doi.
org/10.
35672/jnus.
Website: https://jnus.
id/index.
php/jnus/index Good Governance in LAZISNU (Perspective Accounting and Donation Based Crowdfundin.
Islamic Novendi Arkham Mubtadi Universitas Islam Negeri K.
Abdurrahman Wahid.
Pekalongan Email: novendi.
mubtadi@iainpekalongan.
Abstract Governance in zakat management organizations (OPZ) is a crucial issue because ZIS funds .
akat, infaq, and sadaqa.
constitute a public trust .
that requires transparency, accountability, and sharia compliance.
At the same time, the expansion of digital channels through donation-based crowdfunding creates opportunities to broaden fundraising, yet it also demands robust digital governance standards to build donor trust.
This study aims to analyze LAZISNUAos good governance from the perspective of Islamic Accounting through Sharia Enterprise Theory (SET) and to assess the effectiveness of donation-based crowdfunding governance on LAZISNUAos online platform.
The study employs a qualitative method using a literature review and program document analysis with two approaches: .
mapping LAZISNUAos programs into the three SET dimensions contribution to Allah .
ducation and healt.
, contribution to humans .
conomic empowermen.
, and contribution to nature .
isaster relie.
as a basis for moral-spiritual and social accountability.
evaluating crowdfunding effectiveness by comparing platform donation achievements against program targets and information disclosure indicators.
The findings show that LAZISNUAos program implementation and ZIS fund management tend to align with SET because the program portfolio represents worship, social, environmental dimensions.
However, donation-based crowdfunding governance is assessed as not yet effective, as reflected in low online donation achievements relative to targets during the evaluation period, indicating weak trust-building mechanisms through progress updates, impact evidence, and adequate disclosure.
This study recommends strengthening digital governance through integrated reporting .
udited financial reporting, program outputAeoutcome reporting, and sharia compliance reportin.
, regular and transparent platform updates, clearer fund utilization flows, and volunteer/community mobilization strategies to expand campaign These findings provide a reference for policymakers and OPZ managers in improving good governance systems and enhancing the effectiveness of digital-based fundraising.
Keywords: Good Governance.
LAZISNU.
Islamic Accounting.
Sharia Enterprise Theory.
Donation-Based Crowdfunding.
Abstrak Tata kelola lembaga pengelola zakat (OPZ) menjadi isu krusial karena dana ZIS .
akat, infak, sedeka.
merupakan amanah publik yang menuntut transparansi, akuntabilitas, serta kepatuhan syariah.
Pada saat yang sama, perluasan kanal digital melalui donation-based crowdfunding membuka peluang penghimpunan dana yang lebih luas, namun juga menuntut standar governance digital yang kuat untuk membangun kepercayaan donatur.
Penelitian ini bertujuan menganalisis good governance LAZISNU dalam perspektif Akuntansi Islam melalui Sharia Enterprise Theory (SET) serta menilai efektivitas tata kelola penghimpunan dana berbasis donation-based crowdfunding pada platform online LAZISNU.
Penelitian menggunakan metode kualitatif berupa review literatur dan analisis dokumen program dengan dua pendekatan: .
pemetaan program LAZISNU dalam tiga aspek SET kontribusi JNUS: Journal of Nahdlatul Ulama Studies.
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kepada Allah .
endidikan dan kesehata.
, kontribusi kepada manusia .
emberdayaan ekonom.
, dan kontribusi kepada alam .
sebagai basis akuntabilitas moralspiritual dan sosial.
evaluasi efektivitas crowdfunding berdasarkan capaian donasi platform dibanding target program dan indikator keterbukaan informasi.
Hasil menunjukkan bahwa pengelolaan program dan manajemen dana ZIS LAZISNU cenderung selaras dengan SET karena portofolio program merepresentasikan dimensi ibadah, social, lingkungan.
Namun, tata kelola donation-based crowdfunding dinilai belum efektif, tercermin dari rendahnya capaian donasi online dibanding target pada periode evaluasi, yang mengindikasikan lemahnya mekanisme trust-building melalui pembaruan progres, bukti dampak, dan pengungkapan yang memadai.
Penelitian ini merekomendasikan penguatan tata kelola digital melalui pelaporan terpadu .
euangan teraudit, outputAeoutcome program, dan kepatuhan syaria.
, pembaruan platform yang rutin dan transparan, kejelasan alur penggunaan dana, serta strategi mobilisasi relawan/komunitas untuk memperluas jangkauan Temuan ini bermanfaat sebagai rujukan bagi pengambil kebijakan dan pengelola OPZ dalam meningkatkan sistem good governance dan efektivitas penghimpunan dana berbasis digital.
Kata Kunci: Good Governance.
LAZISNU.
Akuntansi Islam.
Sharia Enterprise Theory.
Donation-Based Crowdfunding.
Introduction Zakat institution within the framework of agency relations between principals and agents often experience disharmony of opportunistic behavior from the agency which is a manifestation of egoistic, materialistic, and utilitarian traits.
Some agents act for their personal interests/welfare, not for the benefit of the principal.
This is where the role of accounting is needed as a tool for agent accountability to the principal (Rahmayati, 2.
ZIS (Zakat.
Infaq.
Sadaqo.
fund management can be seen from the efficiency of its management institutions (Sari et al.
, 2.
ZIS fund management consists of two main activities, namely collection and distribution (Oran, 2.
Several studies have been carried out both on a conceptual and practical level.
As the results of research conducted by Slamet .
which essentially recommends Sharia Enterprise Theory as a theoretical concept of sharia accounting because it is considered the theory contains the value of justice, truth, honesty, trustworthiness and accountability.
Based on the research of researchers, there is still not much research on managing ZIS funds in the Sharia Enterprise Theory perspective.
Othman and Thani's .
study states that Islamic companies in Malaysia were approved to start presenting religious aspects to their financial statements by disclosing ZIS reporting in Islamic social reporting.
Meanwhile.
Sula et al.
examined the zakat on conceptual assets, applications and accounting treatments that offer an alternative for the determination and calculation of zakat for companies both in the application stage or application in the field.
Good Governance in LAZISNU.
,( Novendi Arkham Mubtad.
Research on the management of ZIS funds in the perspective of sharia accounting needs to be done because sharia accounting that is realized in a program is not only a form of management accountability to the owner of the company, but also as accountability to stakeholders and God.
Therefore, the Islamic accounting concept is proposed with the aim of providing a basis for making reports that are based on the interests of stakeholders compared to the interests of stockholders.
In other words, the management of ZIS funds is a practice formed based on ethical values and norms used are Islamic religious values or also called sharia values.
Crowdfunding is a process of collecting a small amount money for a project or business by a large number of people, usually done through an online platform.
Crowdfunding consists of three types based on the form of rewards given to funders, namely donation based crowdfunding, equity based crowdfunding, and crowdfunding based loans (Marzban et al.
, 2.
ZIS fund management is the first type, namely donation based Donation based crowdfunding is a form of crowdfunding without rewards, and is usually associated with philanthropic activities, such as the amil zakat institution.
NU Care-LAZISNU is a rebranding of the Lembaga Amil Zakat.
Infaq, dan Shodaqoh Nahdlatul Ulama (LAZISNU) which was established in 2004 in accordance with the mandate of the 31st NU Congress held at the Donohudan Haji Dormitory.
Boyolali.
Central Java.
As the initial aspiration.
NU Care-LAZISNU has the duty to help the people.
NU Care-LAZISNU stands as a non-profit organization owned by the Islamic community Nahdlatul Ulama (NU) which is always devoted to helping the welfare of the people and elevating social values through the utilization of ZIS fund and Corporate Social Responsibility (CSR) fund.
Until now.
NU Care-LAZISNU has had a network of services and management of ZIS in 12 countries, 34 provinces and 376 districts / cities in Indonesia.
The vision of NU Care-LAZISNU is "Determined to be a public fund management institution that is utilized in a trustful and professional manner for the independence of the Based on the basis of the arguments and results of the above research, the researcher wants to reveal a qualitative analysis of the management of ZIS funds in the perspective of Sharia Enterprise Theory and Donation Based Crowdfunding.
Thus the purpose of this study is to analyze the suitability of the management of LAZISNU programs with Sharia Enterprise Theory, and to assess the effectiveness of the use of the Donation Based Crowdfunding online platform.
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Methods This study uses a type of qualitative research with a case study approach.
According to Yin .
a case study is an empirical inquiry that investigates phenomena in real life contexts, if the boundaries between phenomena and contexts do not appear explicitly or clearly and use various sources or multiple sources of evidence.
The design of this study also determines the realm of possible generalizations, namely whether the interpretations achieved can be generalized to a larger population or different situations.
Consideration using case studies in this study is based on the fact that qualitative research emphasizes efforts to get a real picture, which is natural from the subject under study.
In general, case studies are one method of research in social sciences where the approach is not just answering research questions about AuwhatAy the object is studied, but more comprehensive and comprehensive is about "how" or "why" and present phenomena in the context of real life (Sugiyono, 2.
Data analysis was carried out by a combination of qualitative data analysis with data analysis related to the research theme.
For qualitative data analysis carried out at the time of data collection as a characteristic of qualitative research (Meutia, 2.
Meanwhile for data analysis related to the theme of the research was conducted by assessing the effectiveness of using the Donation Based Crowdfunding Platform on the nucare.
id site by looking at the amount of donations provided by donors online and analyzing the management of ZIS funds through LAZISNU programs with the Sharia Enterprise Theory concept namely aspects of contribution to Allah SWT, humans, and nature.
The Concept of Good Governance in Zakat Management Organizations (OPZ) Good governance essentially refers to how an organization or authority conducts decision-making processes and implements decisions in a responsible, inclusive, and accountable manner.
UNDP conceptualizes governance as the mechanisms, processes, and institutions through which social actors are able to exercise their rights and obligations and mediate differing interests, while UN ESCAP emphasizes characteristics such as transparency, accountability, responsiveness, effectiveness efficiency, and equity as core elements of Augood governance.
Ay This framework is highly relevant for OPZ because zakat and donation funds constitute a public trust .
that requires legitimacy through openness and accountability.
(UNDP, 1997.
UN ESCAP, 2.
In Indonesian governance practice, the principles most frequently referenced .
nd consistent with KNKG guideline.
include transparency, accountability, responsibility.
Good Governance in LAZISNU.
,( Novendi Arkham Mubtad.
independence, and fairness/equality.
When applied to OPZ, transparency entails open disclosure of program information and fund flows.
accountability requires performance measurement, auditing, and periodic reporting.
responsibility includes compliance with legal and ethical standards, including zakat regulations.
independence aims to minimize conflicts of interest in distribution decisions.
and fairness ensures beneficiaries are treated equitably in accordance with mustahik priority criteria.
These principles become more operational when linked to formal obligations for financial reporting and zakat management reporting that have regulatory backing.
(KNKG, 2006.
BAZNAS, 2.
The distinctive feature of Islam-based OPZ is that good governance does not stop at AucomplianceAy and Auperformance,Ay but is extended by the dimensions of amanah .
, integrity, sharia compliance, and maslahah orientation .
ublic benefi.
From the perspective of sharia-based institutional governance, the purpose of reporting and disclosure should enable users to assess sharia compliance as well as the resulting socioeconomic impact, rather than merely presenting financial figures.
Therefore, good governance in OPZ ideally integrates a universal framework .
ransparencyAeaccountabilit.
with a value-based framework .
manahAeshariaAemaslaha.
that serves as a source of the institutionAos moral and religious legitimacy.
(AAOIFI, 2020.
Meutia, 2.
Islamic Accounting as a Perspective on Ethics and Accountability Islamic accounting views accounting not as a neutral instrument, but as a social practice shaped by sharia values and objectives.
Within the AAOIFI framework, financial reporting for sharia institutions is oriented toward providing information that supports the assessment of sharia compliance, financial position, performance, and accountability for the resources entrusted to management.
In line with this.
Baydoun and Willett emphasize the importance of Islamic accounting in promoting social accountability and adequate disclosure principles to meet ethical demands and broader societal interests.
(AAOIFI, 2020.
Baydoun and Willett, 2.
In the development of sharia accounting.
Sharia Enterprise Theory (SET) broadens the subject of accountability: not only to the AuownersAy of funds, but also to Allah, human stakeholders, and the natural environment.
This perspective positions reporting as both moral-spiritual and social accountability, meaning that performance should not be assessed solely through financial efficiency but also through social benefit and distributive justice.
Accordingly.
OPZ practices grounded in SET should integrate intention .
, process JNUS: Journal of Nahdlatul Ulama Studies.
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haria complianc.
, and outcomes .
ocial impac.
into reporting systems and program (Meutia, 2010.
Mubtadi, 2.
The implication for OPZ/LAZISNU is that reporting should not be limited to AuincomingAeoutgoing donation figures,Ay but should also include impact narratives, the accuracy of mustahik targeting, and evidence of sharia compliance and governance quality.
The Islamic Social Reporting research tradition indicates that social disclosure based on Islamic values can be used to assess levels of accountability and sharia alignment, while transparency literature in the non-profit sector emphasizes that the quality of information openness is foundational for public accountability.
Therefore.
Islamic accounting encourages OPZ to develop integrated reporting financial .
, programmatic .
utputAeoutcom.
, and sharia .
to strengthen public trust and improve governance quality.
(Othman and Thani, 2010.
Ortega-Rodryguez et al.
, 2.
Discussion The LAZISNU Central Executive Board was ratified through Decree Number: 15 / II.
04 / 09/2015 signed by Rais Aam KH.
Ma'uf Amin.
Katib Aam KH.
Yahya Cholil Staquf.
Chairman PBNU KH.
Said Aqil Siroj, and PBNU Secretary General H.
Helmy Faishal Zaini.
The LAZISNU Central Management 2015-2020 solemn period was officially confirmed on September 16, 2015 at PBNU Building Jl.
Kramat Raya Jakarta Pusat, with Syamsul Huda as Chair.
Ahyad Alidai as Secretary, and H.
Abdullah Mas'ud as Treasurer.
NU Care-LAZISNU focuses on 4 .
Pillar Programs, namely:
Education: The Advanced Islamic Boarding School, is an educational program of NU Care-LAZISNU that is committed to handling habitable schools, outstanding students, and transformative teachers who have the ability to teach and educate and have a social leadership spirit.
Health: Free Health Services, is the NU Care-LAZISNU Program that focuses on health improvement assistance in the form of free health services to communities in the operational areas of NU CARE-LAZISNU in Indonesia and abroad.
Economic Development: The Independent Economy of NU Care, is a NU CareLAZISNU program that provides assistance in developing, marketing, improving quality and providing working capital in the form of revolving funds to farmers, fishermen, breeders, and micro entrepreneurs.
Disaster: NU Care Siaga Bencana, is a NU Care-LAZISNU program that focuses on Good Governance in LAZISNU.
,( Novendi Arkham Mubtad.
rescue, recovery, and development when there is and / or after a disaster.
Based on the four program areas of LAZISNU, the programs that have been and are being carried out by LAZISNU for 2018 are five types, namely:
NU Care Islamic Boarding School In this boarding school building program, additional dormitory rooms, classrooms, libraries, and various other facilities are carried out.
The beneficiaries of this program are boarding schools that are selected and meet the criteria set by NU Care.
One of the beneficiaries of this ongoing program is Ustadz Ahmad Taftazani.
Caregiver of Irhamna Bil Qur'an Islamic Boarding School.
Pandeglang.
Banten.
He revealed that the NU Care boarding school development program was an extraordinary action.
Klabinain Al Maarif 1 Elementary School The Al Maarif 1 Klabinain Elementary School building is only made of wood.
Now the building is more fragile and almost collapsed.
Even so, the enthusiasm for learning the Kokoda tribe children continued to shine like the sunshine of the eastern horizon.
Al Ma'arif 1 Klabinain Elementary School is located in Maibo Village.
Aimas District.
Sorong Regency.
West Papua.
This elementary school is an emergency school that was built because of the migration of the Kokoda tribe to Maibo.
This emergency school was established at the initiative of local residents along with local NU administrators so that the Kokoda tribe children could continue their education.
Since its inception, the condition of the school of Al Ma'arif 1 Klabinain elementary school is very apprehensive.
The school floor is still grounded.
The school wall is only made from wooden blocks.
Even then with minimal wood material so that the building is not completely closed.
The wide gap in the wooden wall made wind and dust alternately enter.
Not to mention the roof of the building that is not able to cover the ceiling of the madrasa in full, so when it rains it is certain that the floor which is still grounded in clay is muddy with Chairs and school benches also adjust the weather.
Such conditions often make the study hours must be closed.
The madrasa building only has three rooms which are partitioned with wooden walls.
The first partition is used for grade 1 and grade 2.
The second partition is used for grades 3 While the third partition is for grades 5 and 6.
There is no teacher's room, let alone a Even worse, there are no toilets for students or teachers.
Bustanin, one of the students of Al Ma'arif Elementary School, who is now in grade 5, said that the classrooms are often entered by dust and leaves.
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with dust.
Especially if it's raining, the body gets wet too.
Even though the conditions were lacking, the teachers and clerics who taught never subsided to spread knowledge.
The number of teaching staff in the school is only six people.
The lack of teaching staff made one teacher have to teach two classes at the same time.
The sincerity and sincerity of the instructors is indeed incomparable, even though they cannot get a commensurate salary, they are not broken.
To fulfill part of the family's income.
Pak Usman and Pak Kaida, the teacher at the school also worked as a construction worker.
Seeing this condition LAZISNU took the initiative to raise funds for plans to construct several rooms, including 6 rooms for classrooms, 1 teacher room, 1 library, 1 warehouse, and a toilet.
Faysal Operating Costs Faysal Kayana is the only child of Mrs.
Veti and Mr Taryana, a resident of Dusun Sukamanah.
RT.
002/003.
Wado Sub-District.
Sumedang Regency.
West Java.
When Faysal is born, his stomach is not normal.
His stomach swelled and hardened.
Each time given ASI, small Faysal immediately vomits.
After being examined by a doctor.
Faysal apparently suffered from Hirschsprung's disease, a disorder of the large intestine.
Abnormalities in the large intestine make Faysal have to use a hose to help him defecate.
Faysal is now 3 years old.
To treat Faysal's intestinal disorders, he had undergone the first intestinal surgery a few months ago to make a colostomy hole in his left stomach.
After undergoing the operation.
Faysal was able to defecate.
However, the large intestine that does not have nerves continues to extend out of the stomach.
The intestine that comes out is wrapped using a colostomy bag.
Faysal cries every day because of the pain in his intestine.
The long-standing bowel condition makes Faysal have to undergo surgery many times.
undergo this second operation.
Ms.
Veti shed dead water while looking at the condition of her child.
Her husband is just a laborer of sills wood carving which only produces.
To pay for the treatment of her child.
Ms.
Veti had to sell round brown sugar in her village.
Blora's Difable Batik House Initially Mr.
Ghofur .
years ol.
helped repair the NU Vocational School building in Blora.
But unlucky, he had an accident until his legs had to be amputated.
Mr.
Ghofur lost his job and no one wanted to accept it because of his physical condition.
Once desperate, he worked odd jobs to support his wife and two children aged 5 years and 8 months.
His enthusiasm returned when he met Mr.
Kandar, whose hands were amputated due to workplace accidents, and had to work odd jobs for his wife's diabetes treatment costs and her daughter's school fees.
Good Governance in LAZISNU.
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Mr.
Ghofur and Mr.
Kandar took the initiative to establish Difabel Blora Mustika (DBM) in 2011 along with 5 relatives who had similar deficiencies, which became a forum for increasing the independence of diffables in Plosorejo Village.
Blora.
Central Java.
Mr.
Kandar and Mr.
Ghofur initiatives are increasingly trusted by many people.
Now.
DBM has 600 members.
Consisting of leprosy disabled people, blind people, deaf, speechless, mentally disabled, physically disabled, mentally disabled, psychotic, autistic, polio, hydrocephalus, and DBM activities are carried out in the yard of Mr.
Kandar's house whose condition is far from feasible.
Conditions of production equipment that are inadequate make the production process hampered.
DBM is the only hope for hundreds of people with disabilities in Blora.
Many DBM members are the backbone of the family, but do not have the opportunity to work because of their conditions.
For this reason.
LAZISNU took the initiative to raise funds to help disabled people have more adequate means of production.
House for Grandma Munah It was never imagined by Grandma Munah, a woman who was alone a resident of Panggungan Hamlet.
Desa Mandana Raya.
East Lombok, who had been hit by a flash flood in her village.
The 80-year-old woman over her house was smashed to pieces to flatten the ground after the floodwaters eroded.
Luckily he could still be saved by the residents.
Now, besides not having a family, he is also losing his place to shelter.
To stay overnight.
Grandma Munah temporarily took refuge in a neighboring village house that was still habitable.
Grandma Munah was one of hundreds of East Lombok Regency residents who were hit by a flash flood on Saturday .
/18/2.
30 WITA.
Knowing of the disaster, the NU Care-LAZISNU team immediately went to the disaster site on Monday night .
/20/2.
to provide basic materials.
NU Care-LAZISNU Executive Director.
Syamsul Huda ensures development back at Grandma Munah's house.
There are many victims of banjir bandang, but Syamsul Huda said for now new assistance could be given to Grandma Munah.
Based on the program.
Sharia Enterprise Theory analysis can be seen in table 1:
Table 1.
Analisis Sharia Enterprise Theory Program LAZISNU di Tahun 2018 Aspek Sharia Enterptise Jenis Program LAZISNU Kontribusi Theory Kepada Allah - Pesantren NU Care - SD Al Maarif 1 Klabinain - Biaya Operasi Faysal Bidang Program Pendidikan & Kesehatan JNUS: Journal of Nahdlatul Ulama Studies.
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Kontribusi Manusia Kepada - Rumah Batik Difabel Blora Kontribusi Kepada Alam - Rumah untuk Nenek Munah Ekonomi Kebencanaan In the primary contribution aspect, namely contribution to Allah.
LAZISNU has applied it to the Education and Health program, namely the NU Care Islamic Boarding School.
Klabinain Al Maarif 1 Elementary School.
While secondary contributions are contributions to human beings are reflected in the Blora Difabel Batik House program, and contributions to nature are reflected in the House for Grandma Munah's program so that all aspects are appropriate.
Education aims to seek knowledge while basically science belongs God.
Besides that, health is also in its essence belongs to God so that education and health are worthy of being included in the contribution to Allah.
For the contribution of fellow humans, the economic field is considered right to represent because most rizki is given through fellow human To contribute to nature, the field of disaster is important because in general disasters occur because of the destruction of nature caused by human hands, so there needs to be concern for the environment.
While for Donation Based Crowdfunding analysis can be seen in table 2:
Table 2.
Analisis Donation Based Crowdfunding Program LAZISNU (Per 11 April 2.
LAZISNU Program Table No.
LAZISNU Program Type Pesantren NU Care SD Al Maarif 1 Klabinain Rp 0.
FaysalAos Surgery Costs .
Batik House for People with Disabilities.
Blora .
A House for Grandma Munah Rp 550,000.
Online Platform (Funds Collecte.
Rp 0.
Rp 100,000.
Rp 0.
Program Start Date Remaining Time / Status 7 December November 16 December November 7 December 239 days 39 days Ended 39 days Ended Program Target 500,000,000.
300,000,000.
50,000,000.
100,000,000.
100,000,000.
Summary C Current Donations Collected: Rp 650,000.
Total Expected Target: Rp 1,050,000,000.
Receipts from online platforms are only Rp 650,000.
00 or 0.
06% of the target Rp Good Governance in LAZISNU.
,( Novendi Arkham Mubtad.
1,050,000,000.
00 is a proof of the Donation Based Crowdundation program LAZISNU is not effective.
Although there are three programs that still have time left over, but reflecting on the two programs that have ended it seems difficult to reach the target.
Different things can be seen when opening crowdfunding sites in other countries such as kitabisa.
com, which since 2013 has successfully run 9,842 programs, 645,759 donors, and Rp.
243,801,649,693
total funds collected.
This site can collect donations of tens of millions or even hundreds of millions for each program offered with a percentage of more than 50% of the expected One of the keys to success at kitabisa.
com in crowdfunding is to involve volunteers in offering their programs on the site.
Analysis of LAZISNUAos Good Governance from the Perspective of Islamic Accounting and Sharia Enterprise Theory Conceptually, good governance requires decision-making processes and program implementation to be transparent, accountable, responsive, effectiveAeefficient, and fair, because zakat/donation funds are a public trust .
whose social legitimacy depends on openness and accountability.
In the context of LAZISNU, this framework is relevant because the institutionAos structure and program pillars .
ducation, health, economic development, and disaster relie.
position LAZISNU as a managing agent that must demonstrate its social performance and integrity to donors, beneficiaries, and the wider Good governance principles become more AuoperationalAy when linked to reporting and governance standards for zakat institutions, which encourage periodic, auditable disclosure of programs and fund management reports.
(UNDP, 1997.
UN ESCAP, 2009.
KNKG, 2006.
BAZNAS, 2.
From an Islamic Accounting perspective, governance evaluation should not stop at procedural compliance.
it must also examine whether ZIS management reflects the ethical foundations of amanah .
, justice, honesty, and accountability.
The discussion findings show that LAZISNUAos 2018 programs were mapped into the three SET dimensionsAicontribution to Allah, humans, and natureAimeaning that accountability is not merely financial but also moral-spiritual and social.
This mapping places education and health programs (Pesantren NU Care.
SD Al Maarif 1 Klabinain, and FaysalAos operation cost.
as contributions to Allah.
the economic empowerment program (Blora Difable Batik Hous.
as a contribution to humans.
and the disaster-related program .
house for Grandma Muna.
as a contribution to nature.
This framework aligns with SETAos argument that sharia-based JNUS: Journal of Nahdlatul Ulama Studies.
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entities carry multi-stakeholder accountability as well as vertical accountability to God.
(Meutia, 2010.
Slamet, 2001.
Mubtadi, 2.
From a governance practice standpoint, the SET-based mapping provides evidence that LAZISNU has organized a program portfolio representing worshipAesocialAe environmental dimensions, which can be interpreted as substantive accountability .
ot merely administrative complianc.
However, to strengthen the claim of Augood governance,Ay alignment with SET should ideally be demonstrated through more explicit performance outputAeoutcome management/operational cost ratios, and evidence of sharia compliance as well as the auditability of reports.
This is important because within principalAeagent relations, zakat institutions are vulnerable to information asymmetry and potential opportunistic behavior.
therefore, accounting and reporting function to reduce public uncertainty regarding fund Thus, programmatically LAZISNU appears Auvalue-alignedAy with SET, yet strengthening good governance requires more structured and measurable disclosure (Rahmayati, 2015.
Oran, 2009.
Sari et al.
, 2.
Analysis of LAZISNUAos Good Governance from the Perspective of Donation-Based Crowdfunding Within the donation-based crowdfunding (DBC) framework, the effectiveness of digital program governance is largely determined by the platformAos ability to build trust through transparent progress reporting, easy transaction processes, regular updates, and evidence of impact.
DBC emphasizes that fundraising is Aumass-based,Ay meaning legitimacy and reputation are built through open information and sustained engagement with the public.
At the theoretical level, when key digital governance features .
isclosure, updates, verification, and program accountabilit.
are weak, donor conversion rates tend to remain low even when program needs are high.
Therefore.
DBC is not merely a payment channel but a governance ecosystem that connects narrative, social proof, and accountability within one system.
(Marzban et al.
, 2014.
UN ESCAP, 2.
Based on the discussion data .
s of 11 April 2.
, receipts from the online platform amounted to only Rp 650,000 .
06%) of the total target of Rp 1,050,000,000, and several programs recorded Rp 0 even though they were still running or had already ended.
Analytically, this achievement is a strong indicator that DBC-based governance at LAZISNU at that time was not yet effective, since crowdfunding effectiveness is commonly reflected in Good Governance in LAZISNU.
,( Novendi Arkham Mubtad.
a campaignAos ability to approach its target through broad donor participation and visible The low realization also suggests that the functions of transparency and persuasion .
, updates, impact evidence, and network mobilizatio.
were not operating optimally as trust-building mechanisms.
In other words, there is a AugapAy between program governance quality .
ssessed as aligned with SET) and digital governance quality .
eak within the DBC (Mubtadi, 2018.
Marzban et al.
, 2.
From the perspective of Islamic Accounting and good governance, this DBC weakness can be read as a problem of disclosure and public accountability: effective reporting should help the public evaluate compliance, performance, and social impactAinot merely report inflows and outflows.
The Islamic Social Reporting tradition underscores the importance of disclosing socio-religious dimensions, while good governance principles emphasize transparency and accountability as prerequisites for legitimacy.
Therefore, to close the gap, strengthening DBC governance can be directed toward integrated reporting on the platform: regular progress updates, evidence-based impact narratives, clarity on fund utilization, and audit/validation mechanisms that are easily accessible to the publicAiso that trust increases and fundraising becomes more effective.
(AAOIFI, 2020.
Othman and Thani.
KNKG, 2006.
BAZNAS, 2.
Conclusion This study concludes that LAZISNUAos governance practices at the level of program implementation and ZIS fund management tend to align with Islamic Accounting through the framework of Sharia Enterprise Theory (SET).
Mapping LAZISNUAos programs into three dimensions contribution to Allah .
ducation and healt.
, contribution to humans .
conomic empowermen.
, and contribution to nature .
isaster relie.
Aiindicates that LAZISNUAos accountability orientation does not stop at the financial dimension, but also encompasses moral-spiritual responsibility and social welfare .
Thus, from the SET perspective.
LAZISNUAos program management can be interpreted as a more substantive form of accountability because it connects the entrusted ZIS funds with worshiporiented objectives, public benefit, and environmental concern.
However, from the perspective of Donation-Based Crowdfunding (DBC).
LAZISNUAos fundraising governance through its online platform during the evaluation period .
s of 11 April 2.
was assessed as not yet effective.
The platformAos fundraising achievement was only Rp 650,000 .
06%) of the total target of Rp 1,050,000,000, and several programs recorded Rp 0 even though they JNUS: Journal of Nahdlatul Ulama Studies.
Vol.
6 No.
were still running or had already ended.
These findings point to weaknesses in key crowdfunding functions particularly trust-building through transparent progress reporting, regular updates, evidence of impact, and network mobilization so that donor conversion was not optimally generated.
In other words, there is a gap between the quality of governance in program design .
elatively aligned with SET) and the quality of governance in the digital channel .
eak within the DBC mechanis.
The implication is that strengthening LAZISNUAos good governance should be directed toward integrating program governance with digital governance.
Practically.
LAZISNU is advised to enhance integrated reporting .
udited financial reporting, program outputAeoutcome reporting, and sharia compliance reportin.
, increase transparent updates on the platform, clarify fund utilization flows, and strengthen volunteer/community engagement strategies to broaden campaign reach.
addition, programs framed as contributions to nature should be expanded into more routine .
ot merely incidenta.
initiatives so that the consistency of maslahah and environmental accountability becomes more evident.
For future research, deeper data collection through indepth interviews with managers/amil and comparative analysis with other crowdfunding platforms is needed to more accurately identify the factors behind low digital effectiveness.
References