Understanding and implementing of accountability and transparency principles to the perfomance of zakat managers in Baitul Mal Aceh

Abstract

This study examines the understanding and implementation of the principles of transparency and accountability on the performance of zakat managers in Baitul Mal Aceh with the aim of whether understanding and implementing the principles of transparency and accountability affects the performance of zakat managers in Baitul Mal Aceh, with the object of research in 4 Baitul Mal Aceh Province/Regency/City with research sampling technique that is using random sampling. This results is that understanding and implementing the principles of transparency and accountability ha a significant positive effect. The result is equivalent to the hypothesis in this study which argues that the performance of zakat managers in Baitul Mal Aceh has been effective because they see the enthusiasm of muzakki in issuing zakat in Aceh is very high. The distribution of zakat to mustahik is carried out fairly and equitably, and there is accurate information in reports on the distribution of zakat. Published to interested parties such as muzakki and the public, indicating that there are principles of transparency and accountability.