AUDIT UNTUK LEMBAGA AMIL ZAKAT (LAZ)
AUDIT UNTUK LEMBAGA AMIL ZAKAT (LAZ)
Abstract
Entitas profit maupun non profit keduanya membutuhkan pengelolaan keungan untuk bisa mencapai tujuan dari entitas tersebut, lembaga amil zakat merupakan salah satu entitas non profit, entitas ini aktivitasnya dibiayai dari sumber keungan masyarakat dan tujuan dari entitas ini juga untuk mensejahterakan masyarakat, dibutuhkan pengelolaan keungan yang baik untuk bisa mencapai tujuan tersebut maka dikeluarkanya Undang-undang No 23 tahun 2011dan Peraturan Pemerintah No 14 tahun 2014, isi dari kedua aturan tersebut misalnya :
- Tata kerja Sekretariat BAZNAS.
- Tata kerja BAZNAS provinsi/kabupaten/kota.
- Persyaratan organisasi, mekanisme perizinan, pembentukan perwakilan, pelaporan, dan pertanggungjawaban Lembaga Amil Zakat (LAZ).
- Lingkup kewenangan pengumpulan zakat oleh BAZNAS, BAZNAS provinsi, dan BAZNAS Kabupaten/Kota.
- Pelaporan BAZNAS Kabupaten/Kota, BAZNAS Provinsi, LAZ,dan BAZNAS.
- Pembiayaan BAZNAS dan penggunaan Hak Amil.
- Sanksi administratif.
Dengan dikeluarkanya aturan tersebut maka harus dibuat desain audit untuk lembaga amil zakat karena perkembangan sebelumnya adalah audit konvensional dan audit syariah.
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