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Kegiatan pengabdian masyarakat ini berfokus pada pengembangan dan sosialisasi instrumen audit syariah untuk memperkuat kepatuhan fikih zakat di Lembaga Amil Zakat, Infak, dan Sedekah Muhammadiyah (LAZISMU) Jawa Tengah. Latar belakang kegiatan ini adalah pentingnya akuntabilitas syariah dalam pengelolaan zakat serta belum adanya instrumen internal yang spesifik untuk tujuan tersebut di LAZISMU. Metode yang digunakan adalah Participatory Action Research (PAR), yang melibatkan kolaborasi aktif dengan mitra melalui lokakarya dan Focus Group Discussion (FGD) bersama para pengelola LAZISMU. Hasil utama dari pengabdian ini adalah terciptanya pemahaman yang komprehensif terhadap instrument audit syariah. Instrumen ini dirancang untuk mengevaluasi empat kriteria utama: manajerial kelembagaan, pengumpulan dana zakat, pendistribusian dan pendayagunaan, serta aspek kepatuhan syariah secara keseluruhan. Sosialisasi instrumen ini, yang diintegrasikan dalam Rapat Koordinasi Wilayah LAZISMU Jawa Tengah, menunjukkan efektivitas yang signifikan dalam meningkatkan pemahaman amil. Hal ini terbukti dari peningkatan skor post-test rata-rata peserta dari 69,7 menjadi 97,4, menandakan lonjakan pemahaman yang drastis. Simpulan dari kegiatan ini adalah kontribusi nyata dalam meningkatkan tata kelola zakat yang akuntabel dan sesuai syariah di lingkungan LAZISMU Jawa Tengah, serta berpotensi menjadi model bagi organisasi pengelola zakat lainnya.
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Referensi
- Aini, S. (2023). The Impact of Zakat Funds’ Raising, Distribution, And Use On Mustahiq Welfare (Case Study BAZNAS Lumajang Regency). Muhasabatuna : Jurnal Akuntansi Syariah, 4(2), 031–040. https://doi.org/10.54471/muhasabatuna.v4i2.2252
- Ashfahany, A. El, Hidayah, A. D. N., Hakim, L., & Mohd Noh, M. S. Bin. (2023). How Zakat Affects Economic Growth In Three Islamic Countries. Journal of Islamic Economic Laws, 6(1), 45–61. https://doi.org/10.23917/jisel.v6i1.21242
- Asman, A., Congzhao, H., & Huazheng, H. (2023). Observing the Managemet Implications of Zakat Management in Indonesia. At-Tasyrih: Jurnal Pendidikan Dan Hukum Islam, 9(1), 23–33. https://doi.org/10.55849/attasyrih.v9i1.123
- Athief, F. H. N., Rachman, M. A., Rizki, D., Hakim, L., & Mohd Noh, M. S. Bin. (2022). Taxation policy and regulation efficiency on increasing zakat collection: countries comparison analysis. Journal of Islamic Accounting and Finance Research, 4(2), 301–326. https://doi.org/10.21580/jiafr.2022.4.2.14168
- Baehaqi, J. (2017). Kerangka Yuridis Kepatuhan Syariah dalam Operasional Perbankan Syariah di Indonesia. Al-Daulah: Jurnal Hukum Dan Perundangan Islam, 7(1), 188–222. https://doi.org/10.15642/ad.2017.7.1.188-222
- Hakim, L. (2020). Konsep Asnaf Fī Sabilillah: Kajian Komparatif Pendapat Ulama Salaf daan Kontemporer. At-Tauzi: Islamic Economic Journal, 20(2), 42–52. https://doi.org/https://doi.org/10.37820/attauzi.v20i2.112
- Maisyarah, A., & Hamzah, M. Z. (2024). Zakat Distribution Management: A Systematic Literature Review. Suhuf, 36(1), 95–108. https://doi.org/10.23917/suhuf.v36i1.4357
- Megawati, D., & Zulkifli, Z. (2025). Sharia Auditing in Zakat Institutions: Challenges and Prospects in Indonesia. Share: Jurnal Ekonomi Dan Keuangan Islam, 14(1), 145–174. https://doi.org/10.22373/share.v14i1.26059
- Mohammad Qutaiba, Mohd Owais, & Muharam, A. S. (2024). The Current Issue of Reporting Zakat in Indonesia: A Critical Analysis. Journal of Islamic Economic and Business Research, 4(1), 1–23. https://doi.org/10.18196/jiebr.v4i1.227
- Mokodenseho, S., Paputungan, P., Paputungan, A., Modeong, N., Manggo, T., Kobandaha, S., Dilapanga, S., & Imban, Y. (2024). The Strategic Role of Zakat Management in Socio-Economic Empowerment of the Ummah. West Science Islamic Studies, 2(02), 114–120. https://doi.org/10.58812/wsiss.v2i02.821
- Muqorobin, A., & Urrosyidin, M. S. (2023). The Contribution of Zakat, Infaq, Sadaqa, and Waqf (Ziswaf) Strategic Management in Developing the Prosperity of Ummah. Journal of Islamic Economics and Finance Studies, 4(1), 27–47. https://doi.org/10.47700/jiefes.v4i1.5698
- Nihayah, D. M., Pujiati, A., Rahman, Y. A., Nihayah, A. N., Nursaidah, N., Damayanti, A., & Ridzuan, A. R. (2024). Optimizing the Role of Community-Based Enterprises to Improve Performance and Competitiveness in Indonesia. Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi Dan Pembangunan, 25(6), 105–125. https://doi.org/10.23917/jep.v25i1.23597
- Saad, R. A. J., Ahmi, A., Sawandi, N., & Abdul Aziz, N. M. (2023). Zakat administration reformation towards an effective and efficient zakat revenue generation. Journal of Islamic Accounting and Business Research, 14(8), 1232–1260. https://doi.org/10.1108/JIABR-05-2021-0151
- Sidik, A. (2023). Analysis of Zakat Literacy, Zakat Transparency, and Sharia Compliance OPZ Performance with Puskasbaznas Index. Jurnal Syntax Transformation, 4(8), 104–117. https://doi.org/10.46799/jst.v4i8.792
- Sunarya, S. L., & Rusydiana, A. S. (2022). Zakat Program for Post-Pandemic Economic Recovery: Qualitative Approach using Nvivo. Journal of Islamic Philanthropy and Disaster (JOIPAD), 2(2), 28–39. https://doi.org/10.21154/joipad.v2i2.4831
- Umiyati, U., Muhibudin, M., Habibullah, H., & Rini, R. (2023). Peran Audit Syariah Dalam Meningkatkan Akuntabilitas Pada Organisasi Pengelola Zakat. Jurnal Bimas Islam, 16(2), 313–342. https://doi.org/10.37302/jbi.v16i2.1076
- Usman, M. (2023). Zakat Distribution for Handling Transgender in Indonesia: A Perspective of Maslāhah Mursalah. Samarah, 7(1), 357–376. https://doi.org/10.22373/sjhk.v7i1.16934
- 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), 122. https://doi.org/10.21043/ziswaf.v8i2.9358
- Yahya, I. (2020). Zakat Management in Indonesia: Legal Political Perspective. Al-Ahkam, 30(2), 195–214. https://doi.org/10.21580/ahkam.2020.30.2.6420
Referensi
Aini, S. (2023). The Impact of Zakat Funds’ Raising, Distribution, And Use On Mustahiq Welfare (Case Study BAZNAS Lumajang Regency). Muhasabatuna : Jurnal Akuntansi Syariah, 4(2), 031–040. https://doi.org/10.54471/muhasabatuna.v4i2.2252
Ashfahany, A. El, Hidayah, A. D. N., Hakim, L., & Mohd Noh, M. S. Bin. (2023). How Zakat Affects Economic Growth In Three Islamic Countries. Journal of Islamic Economic Laws, 6(1), 45–61. https://doi.org/10.23917/jisel.v6i1.21242
Asman, A., Congzhao, H., & Huazheng, H. (2023). Observing the Managemet Implications of Zakat Management in Indonesia. At-Tasyrih: Jurnal Pendidikan Dan Hukum Islam, 9(1), 23–33. https://doi.org/10.55849/attasyrih.v9i1.123
Athief, F. H. N., Rachman, M. A., Rizki, D., Hakim, L., & Mohd Noh, M. S. Bin. (2022). Taxation policy and regulation efficiency on increasing zakat collection: countries comparison analysis. Journal of Islamic Accounting and Finance Research, 4(2), 301–326. https://doi.org/10.21580/jiafr.2022.4.2.14168
Baehaqi, J. (2017). Kerangka Yuridis Kepatuhan Syariah dalam Operasional Perbankan Syariah di Indonesia. Al-Daulah: Jurnal Hukum Dan Perundangan Islam, 7(1), 188–222. https://doi.org/10.15642/ad.2017.7.1.188-222
Hakim, L. (2020). Konsep Asnaf Fī Sabilillah: Kajian Komparatif Pendapat Ulama Salaf daan Kontemporer. At-Tauzi: Islamic Economic Journal, 20(2), 42–52. https://doi.org/https://doi.org/10.37820/attauzi.v20i2.112
Maisyarah, A., & Hamzah, M. Z. (2024). Zakat Distribution Management: A Systematic Literature Review. Suhuf, 36(1), 95–108. https://doi.org/10.23917/suhuf.v36i1.4357
Megawati, D., & Zulkifli, Z. (2025). Sharia Auditing in Zakat Institutions: Challenges and Prospects in Indonesia. Share: Jurnal Ekonomi Dan Keuangan Islam, 14(1), 145–174. https://doi.org/10.22373/share.v14i1.26059
Mohammad Qutaiba, Mohd Owais, & Muharam, A. S. (2024). The Current Issue of Reporting Zakat in Indonesia: A Critical Analysis. Journal of Islamic Economic and Business Research, 4(1), 1–23. https://doi.org/10.18196/jiebr.v4i1.227
Mokodenseho, S., Paputungan, P., Paputungan, A., Modeong, N., Manggo, T., Kobandaha, S., Dilapanga, S., & Imban, Y. (2024). The Strategic Role of Zakat Management in Socio-Economic Empowerment of the Ummah. West Science Islamic Studies, 2(02), 114–120. https://doi.org/10.58812/wsiss.v2i02.821
Muqorobin, A., & Urrosyidin, M. S. (2023). The Contribution of Zakat, Infaq, Sadaqa, and Waqf (Ziswaf) Strategic Management in Developing the Prosperity of Ummah. Journal of Islamic Economics and Finance Studies, 4(1), 27–47. https://doi.org/10.47700/jiefes.v4i1.5698
Nihayah, D. M., Pujiati, A., Rahman, Y. A., Nihayah, A. N., Nursaidah, N., Damayanti, A., & Ridzuan, A. R. (2024). Optimizing the Role of Community-Based Enterprises to Improve Performance and Competitiveness in Indonesia. Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi Dan Pembangunan, 25(6), 105–125. https://doi.org/10.23917/jep.v25i1.23597
Saad, R. A. J., Ahmi, A., Sawandi, N., & Abdul Aziz, N. M. (2023). Zakat administration reformation towards an effective and efficient zakat revenue generation. Journal of Islamic Accounting and Business Research, 14(8), 1232–1260. https://doi.org/10.1108/JIABR-05-2021-0151
Sidik, A. (2023). Analysis of Zakat Literacy, Zakat Transparency, and Sharia Compliance OPZ Performance with Puskasbaznas Index. Jurnal Syntax Transformation, 4(8), 104–117. https://doi.org/10.46799/jst.v4i8.792
Sunarya, S. L., & Rusydiana, A. S. (2022). Zakat Program for Post-Pandemic Economic Recovery: Qualitative Approach using Nvivo. Journal of Islamic Philanthropy and Disaster (JOIPAD), 2(2), 28–39. https://doi.org/10.21154/joipad.v2i2.4831
Umiyati, U., Muhibudin, M., Habibullah, H., & Rini, R. (2023). Peran Audit Syariah Dalam Meningkatkan Akuntabilitas Pada Organisasi Pengelola Zakat. Jurnal Bimas Islam, 16(2), 313–342. https://doi.org/10.37302/jbi.v16i2.1076
Usman, M. (2023). Zakat Distribution for Handling Transgender in Indonesia: A Perspective of Maslāhah Mursalah. Samarah, 7(1), 357–376. https://doi.org/10.22373/sjhk.v7i1.16934
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), 122. https://doi.org/10.21043/ziswaf.v8i2.9358
Yahya, I. (2020). Zakat Management in Indonesia: Legal Political Perspective. Al-Ahkam, 30(2), 195–214. https://doi.org/10.21580/ahkam.2020.30.2.6420