The Accountability of Zakat Management in BAZNAS of North Sulawesi Province

Abstract

This study aims to describe the phenomenon of accountability for zakat management at the National Zakat Agency (BAZNAS) in North Sulawesi Province, especially in BAZNAS in North Sulawesi Province, BAZNAS in Manado City, and also BAZNAS in Kotamobagu City.The qualitative research method with a case study approach is used to describe the accountability of zakat management at BAZNAS in North Sulawesi Province.The object of this research areBAZNAS North Sulawesi Province, BAZNAS Manado City, and BAZNAS Kotamobagu City whichis located in one Province but in three different areas. The Data were collected through interviews with informants. The phenomena encountered are then analyzed and described using the religious paradigm.The results showed that zakat management at BAZNAS North Sulawesi Province, Manado City BAZNAS, and Kotamobagu City BAZNAS has not been accountable because the processes that must be carried out in managing zakat, especially in reporting, always experience delays in its delivery to muzaki. The website media owned by BAZNAS has not become a means to submit reports on the management of zakat funds. Management functions that have been carried out still need to be completed. This result shows that the management of zakat at BAZNAS in 3 (three) research objects experiences data differences with the muzaki from the Zakat Collection Unit (UPZ) so that the accountability conveyed to the muzaki is not accountable.Based upon some results mentioned above, this research suggest that it is necessary to manage zakat funds that are adjusted to the new concept of the management function of POAC (Planning, Organizing, Actuating, Controlling) to (POAC) + WC, Planning with Controlling, Organizing with Controlling. supervision), Actuating with Controlling and Controlling with Controlling, to be applied to BAZNAS North Sulawesi Province, BAZNAS Manado City and Kotamobagu City BAZNAS.