Accountability and Transparency of Financial Statements of the National Zakat Agency (BAZNAS) of Magelang Regency in Maximizing Zakat Potential

Abstract

This writing aims to find out how the zakat management system, accountability and transparency of the financial statements of the Amil Zakat Agency (BAZNAS) Magelang Regency. With a good system, can it increase or maximize the potential of zakat collected. Zakat management is a planning activity, which is related to distribution policies to implementation, and coordination in the operationalization of zakat, infaq and alms. The management of zakat must of course be based on the responsibility of the institution or organization that is sharia-compliant with the principles of trust, benefit, objectivity, justice, legal certainty, integration, and accountability.