Transparansi dan Akuntabilitas BAZNAS Berdasarkan Nilai Amanah dan Tauhid Dalam Surah Al-Fatihah: Studi Literatur

Authors

  • Kafka Nafisa Universitas Negeri Medan, Indonesia
  • Sri Elfani Aulia Polem Universitas Negeri Medan, Indonesia
  • Romaryo Situmorang Universitas Negeri Medan, Indonesia
  • Rizky Rasya Pratama Nasution Universitas Negeri Medan, Indonesia
  • Nasirwan Universitas Negeri Medan, Indonesia

DOI:

https://doi.org/10.57235/jambuair.v5i2.8641

Keywords:

Al-Fatihah, Transparansi, Akuntabilitas, BAZNAS, Nilai Dakwah

Abstract

Sebagai institusi resmi negara, Badan Amil Zakat Nasional (BAZNAS) memiliki peran sentral dalam pengelolaan dana sosial keagamaan di Indonesia. Meskipun berkontribusi besar terhadap pemberdayaan umat, isu transparansi dan akuntabilitas masih menjadi hambatan yang memengaruhi kepercayaan muzakki terhadap lembaga zakat. Penelitian ini bertujuan untuk  mengkaji prinsip-prinsip Tauhid dan Amanah dalam Surah Al-Fatihah sebagai dasar konseptual untuk mengukur transparansi dan akuntabilitas di BAZNAS. Dengan menggunakan metodologi Studi Literatur Review (SLR) serta analisis isi dari Al-Qur'an, penafsiran yang sudah ada, dan literatur mengenai akuntansi Islam dari tahun 2021 hingga 2026, penelitian ini menunjukkan bahwa ungkapan iyyaka na'budu menumbuhkan rasa tanggung jawab kepada Allah dan mendukung tata kelola yang bebas dari konflik kepentingan. Selain itu, iyyaka nasta'in menekankan pentingnya transparansi dalam informasi keuangan dan non-keuangan untuk semua pemangku kepentingan. Tujuh ayat dalam Al-Fatihah dijadikan tujuh indikator tata kelola fungsional untuk BAZNAS. Kerangka ini memperkuat Teori Perusahaan Syariah (SET) dan juga dapat digunakan sebagai alat untuk menilai tata kelola berbasis syariah di lembaga zakat.

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Published

2026-07-25

Issue

Vol. 5 No. 2 (2026): October 2026

Section

Articles

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Copyright (c) 2026 Kafka Nafisa, Sri Elfani Aulia Polem, Romaryo Situmorang, Rizky Rasya Pratama Nasution, Nasirwan

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