The Principle of Accountability of Zakat Institutions In Management and Its Application In Amil Zakat Baitul Maal Hidayatullah Institution


  • Muh Gani Irwansyah Universitas Narotama Surabaya, Indonesia
  • Tutiek Retnowati Universitas Narotama Surabaya, Indonesia



Business models, governance, information and technology, challenges, business development, local government, poverty alleviation, SDGs


The background of writing this paper is due to the fact that zakat is obligatory for every Muslim who has fulfilled certain conditions. In addition, zakat is a social charity activity for the social and humanitarian fields, this is very strategic and very influential in the economic development of the people. For this reason, in order to optimize zakat in Indonesia, the government established Law of the Republic of Indonesia Number 23 of 2011 concerning Zakat Management. In this case LAZNAS Baitul Maal Hidayatullah East Java Representative must carry out their duties and responsibilities both from planning, collecting, distributing and utilizing zakat. The issues raised in this writing are to see whether Zakat Management at Laznas Baitul Maal Hidayatullah Representative of East Java has implemented the Zakat Institution Accountability Principle based on Law Number 23 of 2011 and whether the Amil Zakat Institution at Laznas Baitul Maal Hidayatullah Representative of East Java has been transparent in its governance managing zakat based on Law Number 23 of 2011. As for this study, the authors used a research method with a normative juridical research type and used qualitative methods. From this study the authors draw the conclusion that LAZNAS Baitul Maal Hidayatullah Representative of East Java applies the principle of accountability in terms of programs that have been completed and programs that will be implemented but unfortunately for indicators regarding the system of rewards and sanctions as well as performance achievements on a regular basis this has not been informed through the Baitul Maal Hidayatullah website. The form of transparency carried out by LAZNAS Baitul Maal Hidayatullah is good regarding reporting donations for certain activities, but if the annual balance sheet report has not been displayed on the website, further transparency is still needed