GOOD ZAKAT GOVERNANCE FOR FRAUD PREVENTION: ANALYSIS OF ACCOUNTABILITY AND TRANSPARENCY AT BAZNAS GARUT REGENCY
DOI:
https://doi.org/10.54783/r43v1n67Keywords:
Accountability, Fraud Prevention, Good Zakat Governance, Transparency.Abstract
This study aims to analyse accountability and transparency within the framework of Good Zakat Governance as an effort to improve fraud prevention in zakat institutions. The research method uses a descriptive qualitative approach with a case study of BAZNAS Garut Regency. Data was obtained through in-depth interviews with relevant amil, documentation of financial reports, and limited participatory observation. The results of the study show that BAZNAS Garut Regency has implemented the principles of accountability and transparency in zakat governance (GZG), as demonstrated by the publication of zakat fund management and annual financial reports, as well as the achievement of an Unqualified Opinion (UO) for several consecutive periods. However, the findings show that the implementation of accountability and transparency in zakat management (GZG) to prevent fraud has not been optimal because there are still weaknesses in the aspect of transparency, particularly the unavailability of Cash Flow Statements and Notes to Financial Statements (NFS) in the publication of annual reports. The absence of this information limits the public's ability to assess the appropriateness of fund movements, thereby potentially creating opportunities for fraud. This study recommends strengthening the internal control system and increasing transparency through the publication of complete Cash Flow Statements, NFS and annual reports, as well as digitising reporting to minimise opportunities for fraud and strengthen the accountability and transparency of institutions based on the GZG framework.
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