Audit Sharia in Zakat Institutions: Study at BAZNAS West Java Province

Sri Fadilah, Nurleli Nurleli, Kania Nurcholisah

Abstract


Zakat institutions are institutions that apply sharia principles that must be audited by sharia, but in reality there are still few zakat institutions that have been audited for sharia. The basis for reviewing sharia auditing is from KMA No. 733 of 2018 concerning the implementation of sharia audits on zakat institutions. The research objective is to determine the implementation of sharia audits at zakat institutions. Techniques for collecting data: questionnaires, interviews, observation, documentation. The data analysis approach is a qualitative approach. The results of the research: (1) the scope of the sharia audit is the field of collection and distribution with auditors from the Ministry of Religion of the Republic of Indonesia; (2) sharia audit stage; planning, implementation and reporting stages; (3) audit results in the form of opinions according to or not in accordance with sharia and recommendations. For zakat institutions, the implementation of sharia sudit is very important as sharia accountability. Audit is one of the media to increase public trust in zakat institutions.


Keywords


Audit, Sharia Principles, Sharia audit

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