ANALISIS PENGELOLAAN DAN PERLAKUAN AKUNTANSI ZAKAT DI BADAN AMIL ZAKAT NASIONAL (BAZNAS) KOTA MAKASSAR

Abstract

This study examines the zakat management system from the perspective of institutional governance and Islamic accounting, with a specific focus on the implementation of PSAK 109 and good governance principles. The urgency of this research lies in the growing demand for transparency, accountability, and public trust in zakat management institutions. The main objective of this study is to analyze how the zakat management system operates and to assess its conformity with Islamic accounting principles and institutional theory. This study also seeks to explain how governance practices influence the effectiveness of zakat fund management.  This research employs a qualitative approach with a case study design. Data were collected through interviews, observation, and documentation, and analyzed using descriptive-analytical techniques. The findings indicate that the implementation of governance principles and PSAK 109 contributes to improved transparency and accountability in zakat management. The results also show that zakat institutions tend to adjust to formal standards to gain institutional legitimacy. This finding strengthens the relevance of institutional theory in the context of modern zakat management practices. The conclusion of this study shows that an effective zakat management system must be supported by strong adherence to Islamic accounting standards and governance principles. The implications highlight the importance of strengthening institutional capacity and improving financial reporting quality. Future research is recommended to expand the scope of locations and use mixed methods to obtain more comprehensive and generalizable results.