Transparansi, Akuntabilitas, dan Kepercayaan Publik dalam Keuangan Sosial Islam: Bukti Empiris dari Lembaga Zakat di Indonesia

Transparency, Accountability, and Public Trust in Islamic Social Finance: Empirical Evidence from Zakat Institutions in Indonesia

Abstract

This study offers a new contribution in the form of an integrative approach between the concept of Good Sharia Business Governance (GSBG) and local institution-based zakat management practices, as well as an empirical emphasis on the relationship between transparency, accountability, and increased public trust. The background of this study is grounded in the importance of good zakat governance to enhance public trust in zakat collection agencies. This study employs a descriptive qualitative approach, utilizing data collection techniques such as observation and in-depth interviews with management and relevant stakeholders. The findings indicate that LAZISMU has implemented GSBG principles—including transparency, accountability, fairness, and participation—in the management of zakat, infak, and sedekah funds. Transparency is manifested through periodic financial reports accessible to the public and the involvement of zakat contributors in program evaluations. Accountability is implemented through clear standard operating procedures (SOPs), internal audits, and clarification mechanisms. Despite facing challenges such as limited human resources and the use of information technology, LAZISMU continues to improve its institutional capacity through training, strategic partnerships, and the development of a professional organizational culture. The conclusion of this study is that the consistent application of GSBG is capable of increasing public trust and the effectiveness of zakat fund management. Researchers recommend strengthening digital systems and enhancing human resource capacity as further strategic steps.

[Penelitian ini menawarkan kontribusi baru berupa pendekatan integratif antara konsep Good Sharia Business Governance (GSBG) dengan praktik pengelolaan zakat berbasis kelembagaan lokal, serta penekanan pada hubungan antara transparansi, akuntabilitas, dan peningkatan kepercayaan publik secara empiris. Latar belakang kajian ini didasari oleh pentingnya tata kelola zakat yang baik guna meningkatkan kepercayaan publik terhadap lembaga amil zakat. Penelitian ini menggunakan pendekatan kualitatif deskriptif, dengan teknik pengumpulan data melalui observasi dan wawancara mendalam terhadap pengurus dan stakeholder terkait. Hasil penelitian menunjukkan bahwa LAZISMU telah menerapkan prinsip-prinsip GSBG seperti transparansi, akuntabilitas, keadilan, dan partisipasi dalam pengelolaan dana zakat, infak, dan sedekah. Transparansi diwujudkan dalam bentuk pelaporan keuangan berkala yang dapat diakses publik serta keterlibatan muzakki dalam evaluasi program. Akuntabilitas dilaksanakan melalui SOP yang jelas, audit internal, dan mekanisme klarifikasi. Meskipun menghadapi tantangan seperti keterbatasan SDM dan penggunaan teknologi informasi, LAZISMU terus melakukan perbaikan kelembagaan melalui pelatihan, kerja sama strategis, dan pembentukan budaya organisasi yang profesional. Simpulan dari penelitian ini adalah bahwa penerapan GSBG secara konsisten mampu meningkatkan kepercayaan masyarakat dan efektivitas pengelolaan dana zakat. Peneliti merekomendasikan penguatan sistem digital dan peningkatan kapasitas SDM sebagai langkah strategis lanjutan.]