Strategi : Jurnal Manajemen

Detail Cakupan

This study aims to analyze the management of zakat funds in realizing the accountability and effectiveness of amil zakat institutions at Yayasan Baitul Maal (YBM) PLN Unit Induk Distribusi Sumatera Selatan, Jambi & Bengkulu (UID S2JB). The research employs a qualitative descriptive approach with a case study design. Data was obtained through interviews, observations, documentation, and analysis of YBM PLN UID S2JB activity reports for the 2022-2024 period. The analysis was conducted using the concepts of Good Zakat Governance and Stewardship Theory. This study shows that the management of zakat funds at YBM PLN UID S2JB has been carried out in structured manner through the processes of collection, management, distribution, and reporting in accordance with sharia principle and Good Zakat Governance. The accountability and effectiveness of zakat fund management are reflected in a continuous reporting system, an effectiveness ratio of 97.56%-123.24%, and an Allocation to Collection Ratio (ACR) of 91.66%-93.87%, which falls within the effective category. The findings provide practical insights for zakat institutions to strengthen accountability, improve transparency, and optimize zakat fund management through the implementation of Good Zakat Governance. This study also serves as a reference for future research on accountability and effectiveness in zakat management.