Transparansi dan Akuntabilitas Organisasi Pengelola Zakat Transparency and Accountability of Zakat Management Organizations
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Abstract
This study aims to analyze the transparency and accountability of zakat management organizations/OPZ through website-based reporting and to analyze priority issues and strategies to increase transparency and accountability of OPZ through website-based reporting. Content analysis is used to analyze transparency as measured by Itranz and accountability as measured by the website-based Islamic accountability index while determining priority issues and strategies to increase transparency and accountability of OPZ through website-based reporting is carried out using the Analytic Network Process (ANP) method. This study found that the level of OPZ transparency through website-based reporting was 6% transparent OPZ, 55% quite transparent OPZ, 29% less transparent OPZ and 10% non-transparent OPZ. The level of OPZ accountability through website-based reporting is 13% very high accountability OPZ, 16% high accountability OPZ, 7% medium accountability OPZ, 19% low accountability OPZ, and 45% very low accountability OPZ. The priority issue is compliance with sharia regulations and law and the most priority strategy in increasing OPZ transparency and accountability through website-based reporting is amil standardization.
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