Memotret Praktik Akuntabilitas dan Transparansi Pengelolaan Dana Zakat pada Baznas Kota Sawahlunto

Abstract

This study aims to examine the practices of accountability and transparency in zakat fund management at the National Zakat Agency (BAZNAS) of Sawahlunto City. The research is based on the importance of managing zakat professionally, accountably, and transparently to maintain the trust of muzakki, mustahiq, and the wider community. A qualitative method with a case study approach was employed, using in-depth interviews, observation, documentation, and snowball sampling for informant selection. The informants included zakat administrators (amil), muzakki, mustahiq, representatives from the Indonesian Ulema Council (MUI) of Sawahlunto City, and officials from the Ministry of Religious Affairs (Kemenag) as representatives of the local government. The analysis was conducted by referring to stewardship theory and the accountability mechanisms proposed by Ebrahim (2003). The findings reveal that BAZNAS Sawahlunto has implemented accountability through standardized financial reporting, independent audits with unqualified opinions, and mechanisms for evaluation, reporting, and social auditing. Transparency is demonstrated through the issuance of zakat receipts, publication on social media, and collaboration with the Department of Communication and Informatics, although website publication remains suboptimal due to system integration policies from the central BAZNAS and limited human resources. Support from the local government through Kemenag, legitimacy from MUI, and community participation further strengthen the institution’s credibility and enhance public trust.