July 15, 2025International Journal of Science and Research Archive

Management of ZIS Funds by Local Government (BAZNAS): A Review from the Perspective of Public Sector Accounting, Sharia and National Asta Cita

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Authors

MHMonika HandayaniJakarta State Polytechnic EHEla HayatiJakarta State Polytechnic SSirajudinJakarta State Polytechnic

Discussion

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Implication

Qualitative analysis reveals ZIS fund management influences poverty reduction in Indonesia, indicating financial efficacy is linked to public sector accounting principles and transparency.

Key Points

ZIS funds present significant potential for social finance to combat poverty and inequality in Indonesia.
Effective management of ZIS relies on compliance with PSAK 109 and transparent reporting from local governments.
Best practices from BAZNAS South Kalimantan illustrate the integration of ZIS with development budgeting metrics.
Strengthening Islamic accounting capacity and harmonizing reporting systems are crucial for enhancing ZIS's impact on national development.

Cite This Study

Handayani et al. (2025) studied this question.

synapsesocial.com/papers/689a02bce6551bb0af8cc70f https://doi.org/10.30574/ijsra.2025.16.1.2044

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Implication

Qualitative analysis reveals ZIS fund management influences poverty reduction in Indonesia, indicating financial efficacy is linked to public sector accounting principles and transparency.

Management of ZIS Funds by Local Government (BAZNAS): A Review from the Perspective of Public Sector Accounting, Sharia and National Asta Cita

Discussion

Member takes

Implication

Key Points

Cite This Study

Management of ZIS Funds by Local Government (BAZNAS): A Review from the Perspective of Public Sector Accounting, Sharia and National Asta Cita

Discussion

Member takes

Implication

Key Points

Cite This Study

Also Consider

Also Consider