Tata Kelola dan Akuntabilitas Syariah pada Program Zakat Produktif: Studi Kasus Siklus Manajemen NU Preneur di LAZISNU

Abstract

This study explores the governance and sharia accountability mechanisms within the NU Preneur productive zakat program managed by Lembaga Amil Zakat Infaq dan Shadaqah Nahdlatul Ulama (LAZISNU). It examines how internal audit practices, transparency in financial reporting, and compliance with sharia principles are integrated throughout the management cycle from fundraising, distribution, to evaluation. Using a qualitative case study approach, data were collected through interviews with program administrators, auditors, and beneficiaries, complemented by document reviews of financial and compliance reports. The findings indicate that LAZISNU applies a governance framework grounded in amanah (trust), transparency, and accountability, ensuring that zakat funds are utilized according to Islamic principles. Regular internal audits and supervision by sharia boards reinforce institutional integrity, although inconsistencies in digital reporting systems and standardization across regional units remain challenges. From a sharia perspective, the organization largely adheres to principles of justice (‘adl), trust (amanah), and public benefit (maslahah), demonstrating an ethical commitment to social welfare. The study contributes theoretically by proposing a Sharia Governance Cycle Model that connects ethical commitment, transparency, and internal control as pillars of sustainable zakat management, while practically providing recommendations for improving accountability and public trust in Islamic nonprofit institutions.