SHARIA AUDIT: RESPONSE AND URGENCY OF ZAKAT INSTITUTIONS
SRI FADILAH, YUNI ROSDIANA, YUHKA SUNDAYA, MEY MAEMUNAH, EPI FITRIAH, RINI LESTARI, RUDI HARTANTO, AFFANDI ISS

Universitas Islam Bandung, Indonesia

Abstract

Community demands on zakat institutions in carrying out the zakat intermediary role are very high. This is part of the community^s concern and trust. The role of zakat intermediary is to collect zakat funds from muzaki and distribute them to mustahik. Zakat institutions are mandatory from Law 23 of 2011 is to implement the Statement of Financial Accounting Standards No. 109 regarding zakat accounting. PSAK 109 is a group of sharia accounting standards. Then in addition to the financial statements of zakat institutions being audited by a public accounting firm to obtain a fair opinion, a sharia audit must also be carried out to obtain a sharia-compliant opinion. However, at the practice level, there are still many zakat institutions that do not care or are not ready to be audited by sharia. This research is to see how zakat institutions respond and see the urgency of implementing a Sariah audit using a descriptive analysis approach. The research method used is a case study at the BAZNAS of West Java Province which has been audited by sharia with sharia-compliant opinion. Sharia audit is carried out with the stages of planning, implementing and reporting sharia audit. The descriptive research results show that responding to the implementation of sharia audits is an urgency not only as a mandatory law but also has a strategic impact on the governance of zakat institutions, organizational performance because it has an impact on the performance of the intermediary role and increases public trust.

Keywords: Response, Urgency and Sharia Audit

Topic: Economic Welfare in Terms of Islamic Perspective