Implementasi Prinsip Transparansi dan Akuntabilitas Organisasi Pengelola Zakat melalui Penyediaan Informasi dan Internet Financial Reporting Pada Website

Abstract

Zakat institution has an important role in the realization of the collection and distribution of zakat and other social funds to achieve the welfare of the society. Therefore, the principles of good corporate governance, especially transparency and accountability are things that need to be considered. This study aims to see how the implementation of the principles of transparency and accountability of zakat institution through the provision of information and financial reporting that can be accessed by the public through the website. This study uses content analysis methods for information from several zakat institution’s websites and financial reports uploaded on the website. The results show that there are only five out of seven samples that publish financial reports on the website. Zakat fund management has conveyed fairly complete information on the website and has improved the use of technology quite well. The results of the suitability of financial statements at five zakat fund management based on PSAK No. 109 indicates that no zakat institution has provided five types of financial statements as required. Disclosure of zakat institution’s financial statements in Indonesia is still low, so it can be concluded that the level of transparency and accountability is still low. Keywords: Transparency, Accountability, Zakat Institution, Website