Analysis Of Zakat Management Reports Using Baznas Information Management System (SiMBA)
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Abstract
This research was conducted to compile a Zakat Management Report as a National Data Center, with a statement from the Central BAZNAS to continue to maximize the use of the SiMBA Application in the Zakat Management Report. This is expected to increase the trust and interest of Muzakis to channel their zakat through the BAZNAS institution. The research method used in this study is a qualitative method in the form of a centralized interview with an empirical approach. The author conducts data collection techniques with interviews, observations and documentation. Based on the analysis of data that has been collected, the preparation of the Zakat Management Report using the SiMBA application is relevant to the SIM function based on the RI Law No. 23 of 2011 concerning zakat management, and is in accordance with PSAK 109 concerning Zakat and Infak / Alms Accounting. And the SiMBA application in zakat management has reliability by producing reports with the same format at different BAZNAS, but does not yet have access to centralized.
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