IMPLEMENTASI GOOD GOVERNANCE DALAM PENGELOLAAN DANA ZAKAT, INFAQ DAN SEDEKAH PADA LEMBAGA AMIL ZAKAT DI BAZNAS KABUPATEN KUDUS

Abstract

This study analyzes the implementation of Good Governance principles in the management of Zakat, Infaq, and Sedekah (ZIS) funds at the BAZNAS of Kudus Regency. The Good Governance principles examined include transparency, accountability, responsibility, independence, and fairness. This study uses a descriptive qualitative approach, with data collected through observation, interviews, and documentation. The results show that BAZNAS of Kudus Regency has implemented the principles of transparency through the publication of financial reports in accordance with PSAK 109, accountability through internal and external audits, and social responsibility through work programs based on the needs of the mustahik. Organizational independence is maintained through an autonomous institutional structure, and the principle of fairness is implemented in the fund distribution process based on field surveys. However, there are several weaknesses, including the lack of continuous external audits by KAP and limitations in the online information system. This study recommends improvements in independent audits, the digitalization of reporting, and the strengthening of human resource capacity to make ZIS fund management more accountable, professional, and sustainable.

Penelitian ini menganalisis implementasi prinsip Good Governance dalam pengelolaan dana Zakat, Infaq, dan Sedekah (ZIS) pada BAZNAS Kabupaten Kudus. Prinsip Good Governance yang dikaji meliputi transparansi, akuntabilitas, responsibilitas, independensi, dan fairness. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa BAZNAS Kab. Kudus telah menerapkan prinsip transparansi melalui publikasi laporan keuangan berbasis PSAK 109, akuntabilitas melalui audit internal dan eksternal, serta tanggung jawab sosial melalui program kerja berbasis kebutuhan mustahik. Independensi organisasi dijaga melalui struktur kelembagaan yang otonom, dan prinsip keadilan dijalankan dalam proses distribusi dana berdasarkan survei lapangan. Namun demikian, terdapat beberapa kelemahan seperti belum adanya audit eksternal dari KAP secara berkelanjutan dan keterbatasan sistem informasi daring. Penelitian ini merekomendasikan peningkatan pada aspek audit independen, digitalisasi pelaporan, dan penguatan kapasitas sumber daya manusia agar pengelolaan dana ZIS lebih akuntabel, profesional, dan berkelanjutan