A Combination of Audit Opinion and Sharia Compliance in Increasing Zakat (Charitable Alms) Donor Trust in the National Zakat Agency (BAZNAS) Makassar, Indonesia

Abstract

The purpose of this study is to determine the combination of audit opinions and Sharia compliance in increasing donor trust in the National Zakat Agency (BAZNAS) in Makassar, Indonesia. The type of research used is qualitative research with a phenomenological approach method. Informants include BAZNAS, donors, sharia financial practitioners and religious figures. This research is located at the BAZNAS office and Makassar City area, Indonesia. The results found that the combination of audit opinion and sharia compliance is a complementary examination instrument. Sharia compliance audits complement what is missed and not detected by conventional financial audits, resulting in a more comprehensive report picture of BAZNAS Makassar’s financial performance. The impact is able to build public legitimacy / recognition that BAZNAS Makassar is worthy as an authority institution in carrying out zakat management, help ensure that zakat management is carried out professionally, give a positive signal to donors that BAZNAS Makassar has integrity in zakat management, realize transparency commitments, increase the value of accountability as a zakat fund manager and lastly build a positive reputation and image in the community. Zakat institutions that seek to build and maintain the trust of the community and stakeholders are likely to receive greater social support and funds in Zakat fundraising. Trust is a major factor in increasing zakat receipts at BAZNAS Makassar. A positive audit opinion and sharia compliance predicate are a combination of instruments that contribute to increasing BAZNAS Makassar’s zakat receipts. The implications of this study provide recommendations to zakat management institutions and philanthropic institutions that have not carried out audit activities to start implementing. For those who have implemented to remain consistent continue. Audit activities are very helpful for zakat institutions and philanthropic institutions to build public recognition and trust. Furthermore, maximizing the use of digital information technology to realize the optimization of transparency and openness of public information.