Implementation of Good Governance Principles at the LAZISNU Institution in Blitar City
DOI:
https://doi.org/10.24252/iqtisaduna.v12i2.63385Keywords:
Good Governance, LAZISNU, Transparency, Accountability, Community Participation, ResponsivenessAbstract
This study aims to analyze the implementation of Good Governance principles in the management of LAZISNU Kota Blitar as a zakat management institution that plays an important role in administering community funds. Using a qualitative approach with a case study design through in-depth interviews and documentation, the study found that LAZISNU has applied most Good Governance principles fairly well. The organizational structure is well-established, mustahik verification is conducted through field surveys, community participation is evident through the involvement of volunteers and NU administrators, and the institution’s responsiveness can be seen in its prompt disaster response. Transparency is reflected in the publication of activity reports, although digital-based financial reporting and external audits still need improvement. The institution’s programs are considered effective, particularly in the areas of productive economic empowerment and health, and the use of operational funds meets efficiency standards. Overall, the implementation of Good Governance at LAZISNU is running well but requires strengthening in digital reporting, amil certification, and independent audits to further enhance public trust and the quality of institutional governance.
Downloads
References
Abdurahim, A., Sofyani, H., & Wibowo, S. A. (2018). Membangun good governance di lembaga amil zakat, infaq dan shadaqah (LAZ): Pengalaman dua LAZ besar di Indonesia. INFERENSI: Jurnal Penelitian Sosial Keagamaan, 12(1).
Alfian, M., & Widodo, N. M. (2022). Faktor Penentu Keberhasilan Penggunaan Fintech dalam Pembayaran Zakat, Infaq, Shodaqoh (ZIS). Jurnal Ilmiah Ekonomi Islam, 8(3), 2651–2656.
Antonio, M. S. (2001). Bank Syariah: dari teori ke praktik. Gema Insani.
Ascarya. (2021). Baitul Maal Wat Tamwil as integrated Islamic microfinance institution to support sDGs. In Islamic Wealth and the SDGs: Global Strategies for Socio-Economic Impact (pp. 175–195). Springer.
Astuti, D., & Zulkifli, Z. (2018). Manajemen Pengelolaan zakat di UPZ instansi pemerintah Provinsi Riau. Al-Hikmah: Jurnal Agama Dan Ilmu Pengetahuan, 15(1), 1–23.
Baznas, P. (2020). Outlook Zakat Indonesia 2022. Jakarta: Puskas BAZNAS.
Burhanudin, M., & Indrarini, R. (2020). Efisiensi dan Efektivitas Lembaga Amil Zakat Nasional. Jesya (Jurnal Ekonomi Dan Ekonomi Syariah), 3(2), 453–461.
Chapra, M. U. (1992). Islam and the economic challenge. International Institute of Islamic Thought (IIIT).
Chapra, M. U. (2000). Islam dan tantangan ekonomi. Gema Insani.
Cresswell, J. (2013). Qualitative inquiry & research design: Choosing among five approaches. London: SAGE Publications Ltd.
Elahi, K. Q. (2009). UNDP on good governance. International Journal of Social Economics, 36(12), 1167–1180.
Hafidhuddin, D. (2002). Zakat dalam perekonomian modern. Gema insani.
Huberman, M. B. M. and A. M. (2005). Qualitative Data Analysis (terjemahan). Jakarta: UI Press.
Indrianti, M., & Harahap, W. S. M. (2024). Analisis Transparansi Dan Akuntabilitas Pengelolaan Dana Zakat Yatim Mandiri Medan.
Khulataini, L. (2025). Analysis of accountability and transparency of digital zakat management in amil zakat institutions: A sharia accounting perspective. Ekonomipedia: Jurnal Ekonomi Manajemen dan Bisnis, 3(1), 121–135. https://doi.org/10.55043/ekonomipedia.v3i1.296
Maulana, H., & Zuhri, M. (2020). Analisis implementasi good amil governance berdasarkan zakat core principle di lembaga amil zakat: Studi pada LAZ Nurul Hayat, Surakarta. Al Tijarah, 6(2)
Moleong, L. J. (2011). Metodologi Penelitian Kualitatif, cetakan XXIX. Bandung: PT. Remaja, Rosdakarya.
Nasution, A. C., & Pratama, F. A. (2021). Pengaruh corporate governance (CG) terhadap peningkatan kinerja organisasi badan amil zakat nasional (baznas) kota tangerang. ISLAMINOMICS Journal of Islamic Economics, Business and Finance, 11(2), 121–131.
Rassanjani, S., & Dahlawi, D. (2022). Zakat dan Kedermawanan Sebagai Bentuk Partisipasi Masyarakat Dalam Perlindungan Sosial Selama Pandemi. Sosio Informa, 8(2).
Sedarmayanti, S. (2017). Perencanaan dan Pengembangan SDM untuk Meningkatkan Kompetensi, Kinerja, dan Produktivitas Kerja. Bandung: Penerbit PT. Refika Aditama.
Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R&D.Bandung: Alfabeta.
Telaumbanua, W. R. A., Marliyah, M., Nurbaiti, N., & Razali, R. (2020). The Role Of Digitalization In Zakat To Increasing Zakat Acceptance (Case Study in BAZNAS in Medan City). Journal of Management and Business Innovations, 2(1), 1–11.
Wahyudi, M., Huda, N., Herianingrum, S., & Ratnasari, R. T. (2021). Zakat institution of financial transparency model: An explanatory research. ZISWAF: Jurnal Zakat dan Wakaf, 8(2).
Yin, R. K. (2018). Case study research and applications (Vol. 6). Sage Thousand Oaks, CA.
