Transparansi dan Akuntabilitas pada Badan Amil Zakat Nasional (BAZNAS) di Kabupaten Klaten

Sari

This study aims to analyze how the transparency and accountability of BAZNAS Klaten Regency in managing ZIS funds. The method in this research is descriptive qualitative, data collection through interviews and documentation. The sampling technique used purposive sampling technique and the data analysis technique used the Miles and Huberman model. The results of the study show that BAZNAS Klaten Regency has been transparent in managing ZIS funds, as evidenced by the fulfillment of transparency indicators put forward by Krina, including the provision of clear information about procedures, costs, and responsibilities; easy access to information; establishing a complaint mechanism if there are rules that are violated or requests to pay bribes; and increasing the flow of information through cooperation with mass media and non-governmental organizations. In terms of accountability, BAZNAS Klaten District has fulfilled the accountability dimensions of the network model in the form of accessibility, freedom of information, and public execution. The findings conclude that BAZNAS Klaten District has achieved adequate transparency and accountability in managing ZIS funds. As a recommendation, BAZNAS needs to continue to maintain and improve these practices, as well as develop an effective and open complaint mechanism for the community by establishing specialized personnel to handle complaints.