Relevansi Sistem Akuntansi Zakat Pada Pengembangan Berkelanjutan Lembaga Amil Zakat di Indonesia
DOI:
https://doi.org/10.31942/jafin.v3i1.10853Abstract
Lembaga amil zakat sebagai sebuah lembaga publik yang mengelola dana masyarakat dalam pengelolaannya harus memiliki sistem akuntansi dan manajemen keuangan, yang baik. Pengelolaan dana zakat di Indonesia saat ini masih dalam tahap pengembangan dan perlu ditingkatkan karena potensi pengembangannya yang sangat besar. Salah satu penyebab kurangnya perkembangan lembaga amil zakat adalah belum adanya inisiatif terhadap sistem zakat dan kerjasama dengan lembaga keuangan yang terintegrasi. Sistem akuntansi zakat saat ini bisa digunakan untuk mengelola secara tepat, efisien, dan efektif atas zakat yang dipercayakan kepada organisasi atau lembaga pengelola zakat. Kualitas pelayanan lembaga yang bertanggung jawab dalam pengumpulan, penatausahaan, dan pendistribusian zakat harus dikembangkan berdasarkan kriteria tertentu agar secara efektif mencapai tujuan mulia keadilan sosial ekonomi melalui pendistribusian kekayaan yang baik sesuai dengan ketentuan lembaga amil zakat.
Penelitian ini merupakan penelitian lapangan yang menggunakan pendekatan kualitatif asosiatif, dilakukan untuk menganalisis suatu pembahasan dengan membangun hubungan antar situasi atau wilayah sosial satu sama lain, berdasarkan hubungan timbal balik atau interaktif, dengan teknik yang memungkinkan kita mengidentifikasi isi, struktur dan polaritas sosial. dalam representasi suatu fenomena pembahasan yang akan diteliti. Ketepatan pemahaman (subtilitas intellegend) dan ketepatan penjabaran (subtilitas explicand) dalam studi klerikal menjadi sangat relevan bagi penelitian ini. Maka dari itu dalam penelitian ini terdapat beberapa penafsiran (hermeneutik) yaitu penafsiran sistematis dan penafsiran ekstensif atau penafsiran memperluas serta penafsiran antisipasi dalam menjawab suatu isu hukum dengan mendasarkan pada suatu aturan yang belum berlaku.
Program pengembangan berkelanjutan lembaga amil zakat di Indonesia penting untuk mengkaji zakat secara detail dalam konteks kerangka kelembagaan, dan pengelolaan kinerjanya. Hal ini disebabkan adanya mekanisme penegakan zakat untuk meningkatkan pendapatan dan menyalurkan zakat sesuai sasaran. Relevansi sistem akuntansi zakat pada pengembangan berkelanjutan lembaga amil zakat didukung juga dengan adanya informasi yang mudah dipahami dan mudah diakses berupa jumlah dana, jarak waktu, cara pelaksanaan, bentuk, bantuan atau program berkelanjutan. Selain itu juga pentingnya publikasi dan media dan adanya laporan berkala mengenai pendayagunaan sumber daya dalam perkembangan umum proyek yang dapat diakses oleh dan khususnya masyarakat penerima bantuan dan pemangku kepentingan yang lain.
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Kata Kunci : Relevansi Sistem Akuntansi Zakat, Lembaga Amil Zakat, Pengembangan Berkelanjutan
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