A AKUNTABILITAS DAN TRANSPARANSI LAPORAN KEUANGAN DALAM PENGELOLAAN ZAKAT, INFAK, DAN SEDEKAH (ZIS) PADA LEMBAGA BAITUL MAL KOTA SUBULUSSALAM

Abstract

This study aims to analyze the accountability and transparency of financial reporting in the management of zakat, infaq, and sadaqah (ZIS) at Baitul Mal of Subulussalam City. The study employed a descriptive qualitative approach. Data were collected through interviews, documentation, and literature review, with financial documents for the 2023–2025 period and information from relevant informants used as the main sources. The findings show that Baitul Mal of Subulussalam City has implemented accountability through periodic financial reporting, transaction documentation, reporting to the local government, and oversight mechanisms. The institution prepares financial statements consisting of a statement of financial position, operational report, statement of changes in equity, cash flow statement, and notes to the financial statements based on Government Accounting Standards (SAP). However, when assessed against PSAK 409 on Zakat, Infaq, and Sadaqah Accounting, the presentation is not yet fully aligned because a statement of changes in funds has not been presented and zakat funds, infaq/sadaqah funds, and amil funds have not been separately presented. Transparency has been supported by the availability of information on ZIS collection and distribution through the institution's information media and website, although the completeness and periodic updating of public financial information still need improvement. The study recommends harmonizing government reporting requirements with ZIS-specific accounting information under PSAK 409.