Analysis of Effectiveness, Transparency and Accountability of Zakat Management at the National Zakat Amil Agency of Bondowoso Regency

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Discussion

Descriptive qualitative analysis of zakat management at BAZNAS reveals strengths in accountability and areas for improvement in transparency.

Effectiveness of zakat management is evident, yet collection from informal sectors remains unoptimized.
BAZNAS maintains transparency through regular financial reports, but lacks a digital tracking system for donations.
Accountability is upheld via quarterly reports, but full compliance with PSAK 109 standards is not achieved.
Recommendations include developing a digital system and expanding contributor bases for improved zakat management.

MAHENDRATA et al. (2025) studied this question.

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Descriptive qualitative analysis of zakat management at BAZNAS reveals strengths in accountability and areas for improvement in transparency.