Tazkia Islamic Finance and Business Review
Vol 12, No 2 (2018)

Implementation of Auditing in Zakat Institutions: Case studies of BAZNAS Riau and Pekanbaru

Megawati, Devi ( Universitas Islam Negeri Sultan Syarif Kasim Riau )

Article Info

Publish Date
04 Sep 2018


This paper examines the implementation of auditing in Zakat Institutions with a case study in BAZNAS Riau Province and BAZNAS Pekanbaru. Nowadays, the government and citizenís attention for zakat management has become so high. Therefore, there are publications of rules about the obligation of zakat Institutions to make the report which, then, is an object to be audited. The researcher interviewed some regarding this topic, such as the Commisioner Head and Manager of BAZNAS Riau province and BAZNAS Pekanbaru and some staff of the Ministry of Religion who are in charge of zakat. The findings show the high attention of important role of internal auditor in zakat institutions. In the case at BAZNAS Pekanbaru, a team of internal auditors has been formed in 2017. The internal auditing activities can be the starting point for the external auditing activity. External auditing in zakat institutions industry facing many challenges such as waiting the release of technical rules of sharia audit from Ministry of Religious Affairs. The paper contributes to the better governance for zakat institutions to increase the trust of moslems especially muzakki in Riau province.

Copyrights © 2018

Original Source : http://tifbr-tazkia.org/index.php/TIFBR/article/view/133
Google Scholar : Check in googleschoolar

Journal Info





Economics, Econometrics & Finance


Tazkia Islamic Finance and Business Review (TIFBR) is a peer-reviewed journal published by the Institute for Research and Community Empowerment (IRCE), Tazkia University College of Islamic Economics in collaboration with Association of Islamic Economics Lecturers (ADESY). The Journal is semi-annual ...