THE ACCOUNTABILITY OF ZAKAT AL-FITR MANAGEMENT BY RELIGIOUS FIGURES AS ÂMIL AL-ZAKÂT

This article aims to find out how accountability for zakat management is carried out by community leaders or Kiai who do not have documentation in funding and distribution. To answer this, this paper uses the case study approach as one of the approaches in qualitative research, which is in the excavation of data using interview and observation instruments. The result of this study is that three perspectives of accountability, accounting, and functional perspectives have been fulfilled in the management of zakat by religious figures (Kiai) while the perspective of the accountability system consists of five characteristics, two of which cannot be fulfilled by Kiai as zakat collector (âmil al-zakât) is about the presentation of written data and the publication of data.  In other words, internally what Kiai does in the management of zakat is very accountable, this cannot be separated from the integrity of science and spirituality of Kiai. But, in terms of external accountability loaded with document and neat presentation of data, Kiai cannot fulfill it. This is because the period of management of zakat al-fitr is very short (even within a matter of hours) and the target of zakat distribution has been real and known together.