Accountability in Indonesian Zakat Institutions: Insightsfrom Practice

Abstract

The management of zakat in Indonesia integrates sharia values, state regulation, and social responsibility. This study critically examines accountability practices in Lembaga Amil Zakat X and Unit Pengumpul Zakat Y in South Kalimantan, as well as the regime governing zakat institutions. Using a qualitative approach, data were collected through literature review, regulatory analysis, and interviews with representatives. Results indicate accountability is understood foremost as a spiritual duty to Allah, followed by obligations to muzaki, mustahik, and government authorities. Limited local human resources impede timely and accurate reporting. Systemic issues include overlapping roles between public and private bodies and the elevation of fundraising targets over spiritual and social objectives. Although Indonesian sharia accounting standards are widely applied, public trust hinges more on operational transparency than on formal statements. Inadequate reporting to mustahik raises fairness concerns. Strengthened regulation, capacity building, and a maqasid shariah oriented develop a holistic model for sustainable governance in zakat institution.