Rethinking Financial Accountability and Disclosure Alignment at BAZNAS Mandailing Natal through Zakat Core Principles

Abstract

This study examines the alignment of financial accountability and disclosure practices at BAZNAS Mandailing Natal with Zakat Core Principles (ZCP) 15, 16, and 17. It focuses on fund segregation, financial reporting, internal audit, Sharia supervision, transparency, and public access to information. The study uses a qualitative-dominant mixed-method case study design. Directed content analysis was applied to interview data, institutional documents, and relevant reporting practices, with ZCP 15–17 serving as the analytical framework. Selected Analytic Network Process (ANP) findings were used to identify the relative priorities of accountability issues and improvement strategies. The findings indicate that BAZNAS Mandailing Natal has established basic reporting mechanisms, including the separation of zakat funds from other charitable funds, semiannual reporting to provincial BAZNAS, and the use of the National Zakat Management Information System (SIMBA). However, these mechanisms have not yet resulted in comprehensive financial accountability. Internal audit has not functioned effectively, a Sharia Supervisory Board is not yet available, and public access to financial disclosures remains limited to administrative transparency rather than integrated digital disclosure. The ANP results identify accountability as the highest-priority issue among academic stakeholders, with a weight of 18.27%. Developing zakat reporting through a website or application is identified as the highest-priority strategy, with a weight of 35.80%. The study suggests that formal reporting compliance alone does not ensure substantive accountability. Strengthening internal audit, Sharia oversight, and accessible digital disclosure may help narrow the accountability gap and improve alignment with the ZCP framework.