ACCOUNTABILITY OF ZAKAT FUND MANAGEMENT AT THE BAITUL MAL GAMPONG IN BANDA ACEH CITY
DOI:
https://doi.org/10.22373/aiszawa.v2i1.9712Keywords:
Accountability, Zakat, Baitul Mal Gampong, Qanun Aceh.Abstract
This study aims to describe and analyze the accountability practices in zakat fund management at the Baitul Mal Gampong (Village-Level Zakat Institution) in Banda Aceh City. This research employed a descriptive qualitative approach, with data collected through in-depth interviews with informants from the Baitul Mal Gampong of Geuceu Iniem Village and Lamdingin Village, as well as a Commissioner from the Baitul Mal Kota (City-Level Zakat Institution) of Banda Aceh. The data were then analyzed using thematic analysis, and data validity was reinforced through triangulation. The findings indicate that the Baitul Mal Gampong has attempted to practice accountability in managing zakat funds. However, several weaknesses were identified, such as the absence of specific, written internal Standard Operating Procedures (SOPs) and accountability processes that have not yet been digitalized, thereby reducing the equity and speed of information availability.
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