The Analysis of the Implementation of Transparency of the Zakat Management in Badan Amil Zakat (BAZ) Bandung

Abstract

Zakat management relies on the role of zakat management institutions, namely Badan Amil Zakat Nasional. The Zakat management institution works to improve the welfare and wealth distribution justice. For the management of zakat we need a good management mechanism, namely the system of good corporate governance is a tool for companies to control over the operational functions of the company itself. Management of zakat in Indonesia is considered minimal in the implementation of corporate governance principles themselves, one of which is lack of transparency. Transparency should be the fundamental character of the performance of zakat is not yet fully internalized fully as ethical OPZ. BAZ Bandung including one that has not fully implements these principles. This study aims to determine the implementation of the principle of transparency in the management of zakat, the implementation of the principle of transparency in BAZ Bandung and to identify the obstacles that occur in BAZ Bandung in implementing the principle of transparency. This research included in this type of field research conducted in BAZ Bandung. To obtain valid data in preparing this study the data collected through the method of interview, observation, and documentation that researchers get directly from BAZ Bandung. From these data, the authors then analyzed with descriptive qualitative analysis methods. Implementation of the principle of transparency in the management of zakat covers several aspects. They are institutional aspects of human resources (HR), system management, publicity and the media on the activities and financial details, their periodic reports on the utilization of resources (in the development of projects that can be accessed by the public), annual reports, websites or publications media organizations, guidelines for information deployment. The implementation by BAZ in Bandung only includes institutional aspects, aspects of the management system, the regular reports, and the annual report. BAZ Bandung constraints in implementing the principles of transparency are human resources, the absence of a special budget for infrastructure publications for BAZ Bandung, existence of a transitional period of Law No. 38 of 1999 to the Law No. 23 of 2011.