The Role Of Zakat And Poverty

Zakat and poverty are two interrelated things. Poverty can be addressed by optimizing the collection, allocation, and usage of zakat. Hence, the role of zakat institutions is very needed to create it. Zakat institutions are compulsory to accountable in managing public funds. Nevertheless, non-transparent financial reporting, funds misappropriation, and weak internal control have become challenges for zakat institutions. The aim of this research is to explore the procedures of accountability of zakat management. Data collection method used direct interview and observation to the respondents. Data analysis method used phenomenological approach. The results depict that accountability consists of fundraising, finance, program, and institution.
Indonesia with the fourth largest population in the world has many poor people. Based on data from Central Bureau of Statistics (2017), the number of poor people in Indonesia reached 27.77 million (10.64 percent), increased by 6.90 thousand people compared to September 2016 of 27.76 million (10.70 percent). Rini (2016) states that one way to resolve poverty in Islam is by paying zakat. Zakat is a removal of payments from the rich to the poor for the purpose of sharing wealth and income in society (Kahf, 1987). If zakat is well distributed, then it is predicted will be able to cope with the problem of poverty and help the government in the distribution of revenue. In addition, zakat can also trigger economic growth (Sadeq,
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People who are traveling for a lawful purpose, then confront difficulties and misery on their way.

In order to improve the efficiency and effectiveness, zakat must be managed in an institutional manner in accordance with Islamic Shari'a (Law of the Republic of Indonesia Number 23 the Year 2011 on the Management of Zakat). Zakat consists of nafs zakat (soul) and mal zakat (treasure).
1. Zakat Nafs (soul) or zakat fitrah is a charity to purify themselves. This zakat issued and distributed in the month of Ramadan before the 1st of Shawwal. This zakat is in the form of food or staple food.
2. Zakat Mal (wealth) is zakat issued to purify the property if the wealth has fulfilled the mandatory requirement of zakat (Juanda and Gustian, 2006).

2.2 Zakat Accounting

In Indonesia, zakat accounting is based on financial accounting standard no. 109. This standard regulates the acknowledgment, measurement, presentation, and disclosure of zakat transactions and infaq / alms. The financial statements for zakat institutions consist of:
1. Statement of Financial Position
2. Statement of Changes in Funds
3. Statement of Changes in Asset Management
4. Cash Flow Statement
5. Notes to the Financial Statements

2.3