Analysis Evaluation Accountability on Zakat Management Organization Accountancy Shariah Perspective (Studies On Baitul Maal Hidayatullah Lampung)

Abstract

Accountability is the obligation of the recipient of the mandate to provide accountability for all activities and activities which is the responsibility of the trustee. Study This aim To know How evaluation accountability to the Zakat Management Organization (OPZ) in perspective accountancy sharia by trilogy accountability that is accountability to Allah SWT, accountability to humans, and accountability to nature. Study method This use approach is qualitative. data used in this research is primary data obtained directly from party Baitul Sorry Hidayatullah Lampung like results interviews with party Baitul Sorry Hidayatullah Lampung. The results in this study indicate that most accountability in perspective Sharia accounting has been implemented with Enough Good on Baitul Sorry Hidayatullah Lampung. Accountability to Allah SWT in the distribution of zakat funds, infaq, and alms for each program has been implemented properly and manifested in worship by the teachings of Islam with fulfil rights Allah SWT And rights man. Accountability to humans in the distribution of zakat, infaq and funds alms Already done with Good, However related report his finances is not enough perfect because drafting report financial not by the components amil financial reports. Accountability to nature for the distribution of zakat, infaq and funds to charity has been implemented properly, as well as accountability to nature realized with the concept of a running eco-friendly office with awareness individual, Not yet There is policy official from the party organization. The tree planting program as a means For guard a sustainable environment.