Sharia Audit And Consumer Trust: A Case On Government-Based Zakat Institutions
Sri Fadilah, Kania Nurcholisah, Nurleli, Edi Sukarmanto, Nopi Hernawati

Universitas Islam Bandung

Abstract

There is a gap between the enormous zakat potential more than 217 trillion) and the insignificant zakat realization. This indicates that the performance of BAZNAS is still very low. The under-capacity governance, low consumer trust is also deemed as one of the other contributing factors. The causes of zakat institutions compliance to sharia principles and other provisions. BAZNAS as a government-based zakat institution that manages zakat must meet the sharia principles. The research method used is a case study that has been audited by sharia and has achieved an opinion in accordance with sharia. Sharia audits are conducted at the planning, implementation and reporting stages. Descriptive research results show the relationship between sharia audits as proof of compliance with sharia principles with the level of consumer trust. This is indicated by the increasing number of muzaki who deposit their zakat funds at the BAZNAS of West Java.

Keywords: Sharia Audit- Zakat- Consumer Trust

Topic: Economic Welfare in Terms of Islamic Perspective