ANALISIS AKUNTABILITAS PUBLIK LEMBAGA AMIL ZAKAT BERBASIS ORMAS (CASE STUDY LAZISNU DAN LAZISMU)

Abstract

This study aims to determine the comparison of the Public Accountability of Amil Zakat Institutions Based on Ormas, which is located in Banyumas, Central Java Province, made by Community Organizations. With Amil Zakat institutions, namely Lazismu and Lazisnu. I compared the Zakat Management Organizations so that people understand how influential public accountability is and increase interest in tithing to the community. Because zakat is important and must be done on every Muslim who has fulfilled his nisab. This research was made with a qualitative descriptive method by comparing financial statements, the media used for the distribution of ZIS in each ORMAS and then comparing it with the ratio, the application of PSAK No. 109 and Law No. 23 of 2011 on financial statements. These results show that if the results of an amil entity meet the criteria set out in PSAK 109 then the financial report can be said to be good, and if the collection, distribution, and utilization that have been stipulated by Law No. 23 of 2011 and applied in the financial statements of LAZ then it is said to be good, and if the calculation of the ratio enters the standard percentage that has been set then the performance can be said to be effective. The more media used by ORMAS-based LAZ, the better at collecting ZIS because it can help muzaki in distributing ZIS.