Compliance of the Amil Zakat Institution as a Form of Accountability

This study aims to determine the compliance of amil zakat institutions in financial management (accountability) in terms of the background of the financial manager. The research method uses descriptive qualitative analysis with a multiple case study model of national amilzakat institutions that have zakat distribution in Madiun and are members of the Madiun Regional Zakat Organization Forum (FOZDA), namely BAZNAS, LMI, LAZISMU, Yatim Mandiri, BMH, Global Zakat, Nurul Hayat and Dompet Duafa. Data collection using in-depth interviews, observation and documentation to informants at each institution. The results of this study indicate that the understanding of accounting, financial reports and the applicable standards of the financial staff of the amilzakat institution is different, which is due to the educational background, years of service and position of the institution in Madiun, whether as a branch office, unit or outlet. However, office governance, finance, management and human resources in institutions can work together, so that the compliance of the amilzakat institution in carrying out accounting (accounting) which produces output in the form of financial reports can run well, as a form of transparency and accountability to donors.


INTRODUCTION
Accountability cannot be separated from accounting and management activities. Whether it's in the private business sector, corporations, organizations, even government. Public accountability is the obligation of individuals and organizations to present, report, disclose and account for all activities and activities that have been mandated to them. One of the important elements to report is finance. If within the scope of an organization or company, accountability will be made by the leadership and the parties holding the authority. Meanwhile, if accountability is made in the government dimension, then it is made by the executive at both the state and regional levels.
An organization that is profit-oriented or that is not profit-oriented, in running its organization requires an accountability report to those who need it. An organization is said to be accountable if it has the ability to explain the conditions it experiences, including the decisions it makes and the various activities it carries out.
State revenue has been going on since the time of the prophet Muhammad SAW and continued during the time of Khurafatur Rashidin. Caliph Abu Bakr ash Siddiq fought against Muslims who did not pay their zakat and did not recognize their zakat obligations. During the time of the Caliph Umar bin Khattab, the financial management system of Baitul Maal was getting better. Every budget income and expenditure is recorded neatly and regularly, one of which is recording zakat income and expenditure. With an orderly, neat and good recording, zakat is not only a property that is issued as a cleanser for other assets, but there is another function of zakat, namely as a means of distributing wealth so that the gap between the rich and the poor gets smaller, where the rich can give their excess wealth. for the consumption of the poor. When the poor can meet their consumption, the long-term effect is economic stability, reduced crime rates and price stability. [1] ISSN: 2581-7922, Volume 3 Issue 5, September-October 2020 In general the management model of BAZ and LAZ has been well implemented, however there are several problems and obstacles that are still faced by BAZ and LAZ, among others; 1) Compliance with muzakki to pay zakat is still low, 2) There are still people who do not understand the obligation of zakat, meaning that there are still people (Muslims) who think that zakat is not an obligation, 3) There is no support from the madrasa leadership to distribute zakat through the Ministry of Religion, 4 ) Legally and legally, there are no strict sanctions imposed on muzakki who do not pay zakat, 5) The role of human resources is not maximal, 6) Limited number of human resources, especially for zakat collectors, 7) Lack of public trust in BAZ and LAZ so that society preferring to distribute directly to mustahiq. [2] Various literatures have stated that LAZ as FBO does have the potential to provide meaningful changes in this development process. This potential comes not only because LAZ has unique characteristics as a Human Service Organization and also an FBO. As a Human Service Organization and also an FBO, LAZ makes it possible to carry out various developments that can make it easier for itself to provide the best service to service recipients. [3] An institution is said to be healthy when the management that occurs is transparent, accountable, bureaucratic but not rigid, holds quality standards and has clarity in the targets and quality objectives to be achieved. [4] To realize LAZ accountability, an organization is needed that can present zakat financial reports in a transparent and relevant manner, as well as a good zakat management system. LAZ is expected to be able to present zakat financial reports in accordance with the standards made by the Indonesian Institute of Accountants Based on some of the explanations above, the researcher makes a problem formulation, how financial management personnel at BAZ or LAZ understand and obey the accounting rules in preparing and making financial accountability.
This research is based on the formulation that has been made, making boundaries within the scope of the research, namely the case study of members of the Madiun Raya Regional Organization Forum (FOZDA) who have been designated as the National Amil Zakat Institute (LAZNAS), namely Nurul Hayat, LMI, BMH, LAZISMU, Yatim Mandiri, Dompet Duafa, BAZNAS, Global Zakat.

II. LITERATUR REVIEW
The phenomenon that can be observed in the development of the public sector, especially the amil zakat institution (LAZ) is the increasing need for accountability to donors, so that their trust to continue channeling their funds to institutions is maintained. Public accountability is the obligation of the mandate holder to provide accountability, present, report and disclose all activities and activities that are the responsibility of the trustee who has the right and authority to hold this accountable. [5] Public accountability that must be carried out by public sector organizations consists of several dimensions: 1. Honesty and legal accountability, which is related to avoiding abuse of office and guaranteeing compliance with laws and other regulations required in the use of public sources of funds.
2. Process accountability, which is related to whether the procedures used in carrying out tasks are good enough in terms of the adequacy of accounting information systems, management information systems and administrative procedures.

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3. Program accountability, which is related to the consideration of whether the stated objectives can be achieved and whether the program alternatives that provide optimal results with minimal costs have been considered.
4. Policy accountability, which is related to the accountability of the government, both central and regional, for policies taken by the government towards DPR / DPRD and the wider community. [6] Financial statements are the final product of a series of processes for recording and summarizing business transaction data. Financial statements are a structured presentation of the financial position and financial performance of an entity that is useful for providing information about the entity's financial position, financial performance, and cash flow that is useful for most users of financial statements in making economic decisions. [7] This financial report serves as an information tool that connects the company with interested parties, which shows the company's financial health condition and company performance. Financial reports aim to provide information regarding the financial position, performance and changes in the financial position of a company that is useful for a large number of users in making economic decisions. The financial report also shows the accountability of management in managing (stewardship) of the resources entrusted to it. [8] Financial reports have qualitative characteristics as distinctive features that make the information in financial reports useful to users. There are four qualitative characteristics according to IFRS which make the information in financial statements useful for users, there are four of them understandable, reliable, comparable, and relevant. [9] The Statement of Financial Accounting Standards (PSAK) which is the basis for non-profit organizations, especially amil zakat institutions, is PSAK 109, which is about the Accounting for Zakat, Infak / Alms. The financial reports made by the amil zakat institution are somewhat different from the financial reports for profitoriented organizations / companies. Indonesia today, the development of non-governmental organizations such as the Amil Zakat Institute which manages zakat, infaq and shadaqah funds has mushroomed as a social movement (civil society). In reality, there is a gap between the large zakat potential (20 trillion) and the zakat realization which is very small (1 trillion). This phenomenon shows the low performance of the Zakat Management Organization (OPZ), especially the Zakat Management Organization (LAZ). One of the causes of the low performance at LAZ is the low or not yet built consumer confidence. In addition, building consumer trust is an absolute requirement for organizations that sell services, including LAZ. [10] There are three priority problems and zakat management solutions which are divided based on zakat management stakeholder institutions, namely regulators, zakat management organizations (OPZ), as well as muzaki and mustahik zakat. The AHP model in Banten and South Kalimantan produces the same priority score, that the most reliable institution in solving zakat management problems is OPZ and the priority of the regulator's solution is amil certification. [11] III.

RESEARCH METHODS
The research method uses descriptive qualitative analysis with a multiple case study model of the national amil zakat institutions that have zakat distribution in Madiun Raya and are members of the Regional Zakat Organization Forum (FOZDA) Madiun Raya. Amil zakat institutions that are members of FOZDA Madiun Raya is 16 LAZ, but only LAZ that have national legality are taken. There are 8 LAZNAS, namely BAZNAS, LMI, LAZISMU, Yatim Mandiri, BMH, Global Zakat, Nurul Hayat and Dompet Duafa.
The data were collected by means of in-depth interviews with 8 informants from each LAZ. Interviews were conducted during July -August 2020. Data analysis techniques were covered through 4 stages: 1. Data collection, namely in the form of data from interviews, observations, and documentation recorded in field notes which consist of two aspects, namely description and reflection. 2. Data reduction, namely selecting / simplifying the data obtained either from interviews, observations, or documentation based on the focus of the problem. After going through the data selection process, there will be important data and unused data. So, then the data is processed and presented in language and writing that is more scientific and more meaningful.

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3. Data presentation, namely the process of displaying data from all research results in the form of tabular representative narrative exposure including matrix, graphic and so on, which later can make it easier for researchers to see the description of the research results because of the large amount of data and information the researcher has difficulty in making conclusions from the results of this study. The data obtained needs to be presented in a simpler format so that researchers can easily analyze them and take action based on the understanding obtained from presenting these data. Data Inference, namely drawing conclusions in order to seek or understand meaning, regularity of explanatory patterns, flow of cause and effect. The conclusions that have been drawn are then verified by looking and questioning again and looking at the field notes in order to obtain a proper understanding. In addition, it can also be discussed. [12] IV.

RESEARCH RESULT
There are three main interviews in this research, namely first, related to the institution. Second, regarding the financial management of BAZ and LAZ in understanding financial statements. Third, understanding of accounting. This section is divided into two parts to make it more systematic and focused, namely as follows: 1. Description of research informants. 2. Description of research results and discussion.

Description of research informants TABEL 1 Description of Research Informants
As in the table above, it can be seen that of the 8 amil institutions there are only 3 institutions whose financial admin education background is accounting, namely Baznas, LazisMu and Nurul Hayat. However, from the time they entered the institution until now, they have held positions as financial staff. Meanwhile, from the working period, the only financial staff for 1-2 years are Global Zakat and Dompet Duafa, because they were only in Madiun in 2018-2019. Judging from the position of the institution in Madiun, only Baznas is a separate entity, while Nurul Hayat, LMI, LAZISMU, Yatim Mandiri, Dompet Duafa, Global Zakat and BMH are unit offices or branch offices, so that they also affect the preparation of financial reports. All financial reports are centralized in a systemized manner, however, Baznas, LazisMu and Nurul Hayat still make their own financial reports, while BMH, LMI, Yatim Mandiri, Dompet Duafa and Global Zakat only make cash in and cash out reports.

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From the table above, it can be seen that related to the understanding of accounting and financial reports as well as the accounting cycle, only BMH did not understand it, while others understood and had little understanding of Dompet Duafa. Regarding recording or keeping a journal, only Baznas, Lazismu and Nurul Hayat recorded transactions in the journal. An understanding of the process of preparing financial statements shows, almost all say that the process begins with recording cash in and cash out, no one says the process leads to the preparation of financial statements as the final result. Then the understanding of financial reports reflects financial accountability, the financial staff said that with good records, supported by valid proof of transactions, is a form of financial accountability for the institution.

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Financial Accounting Standards (SAK) 109 as guidelines governing the accounting of amil, zakat and infaq institutions, are not yet known and known by most of the institution's financial staff. They only understand accounting and general financial reports.

V. CONCLUSION
Accounting and financial reports are an inseparable unit. Understanding of accounting will certainly continue with financial statements as the final result. The financial staff at the amil zakat institution which is part of FOZDA Madiun Raya have different educational backgrounds, have various work periods, and have different desires to work. However, the difference between their educational background and the work they have to do, doesn't stop them from studying financial governance in institutions. In addition, the position of the institution in a region, whether as a branch office or unit, causes the institution to continue to run as an actual organization. Office governance, finance, management and human resources in institutions can synergize, so that the compliance of amil zakat institutions in recording (accounting) which results in output in the form of financial reports can run well, as a form of transparency and accountability to donors.