Analysis of Accountability and Transparency of Financial Reports of the National Amil Zakat Agency (BAZNAS) of Jombang Regency from the Perspective of PSAK 109

Abstract

This study aims to analyze the implementation of PSAK 109 and examine the accountability and transparency of financial statements at the National Amil Zakat Agency (BAZNAS) of Jombang Regency. This research employed a qualitative approach with a descriptive method. The data were collected through interviews with the Head of BAZNAS, the finance department, and the distribution department. The data collection was supported by documentation in the form of financial statements and observations of the financial reporting process. Data analysis was conducted using the Miles and Huberman interactive model, which consists of data collection, data reduction, data display, and conclusion drawing.
The findings indicate that BAZNAS Jombang Regency has implemented PSAK 109 in preparing its financial statements by presenting the statement of financial position, statement of changes in funds, statement of changes in managed assets, statement of cash flows, and notes to the financial statements. In terms of accountability, BAZNAS has managed zakat funds based on the principles of honesty, compliance with regulations, accountability in fund management processes, program accountability, and institutional policy accountability. In terms of transparency, BAZNAS has published its financial statements, provided open access to information for muzakki (zakat contributors), facilitated access to information for stakeholders, and prepared periodic reports. However, the study also found several challenges that hinder the preparation of financial statements, as well as obstacles encountered in the distribution process that require further improvement. Therefore, continuous efforts are needed to enhance the quality of financial reporting and strengthen transparency and accountability in zakat fund management.