Transparansi Laporan Keuangan Badan Amil Zakat Nasional (BAZNAS) Jawa Barat dalam Meningkatkan Kepercayaan Masyarakat Pada Tahun 2021-2024
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Abstract
This study aims to evaluate the level of transparency of the financial reports of BAZNAS West Java and how it affects the trust of the community as muzakki. The methodology used in this study is a descriptive-qualitative approach by utilizing document analysis, interviews, and literature reviews regarding the implementation of PSAK 109. The data obtained were analyzed through reduction, presentation, and conclusion drawing techniques. The findings of this study show that BAZNAS West Java has implemented sharia financial reporting standards quite well, although it still faces several challenges such as limitations in information technology and human resource skills. The findings also show a positive relationship between the level of transparency and public trust, where the clearer the published financial reports, the greater the trust of muzakki in distributing zakat funds through this institution.
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References
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