JURNAL AKSI Akuntansi dan Sistem Informasi

The existence of groups or institutions engaged in the collection and distribution of zakat, infaq and alms funds has recently increased in number. Most of them are still not officially registered at the Ministry of Religion. As a form of accountability to mustahik, it is mandatory to carry out a financial audit and of course also a sharia audit. The Baznas of Madiun City as one of the amil zakat bodies established by law is also inseparable from these obligations, which have been financially audited by a public accounting firm and also a sharia audit by the Inspectorate General of the Ministry of Religion of the Republic of Indonesia. The purpose of this study was to analyze the problems in the findings of the sharia audit conducted by the Inspectorate General of the Ministry of Religion of the Republic of Indonesia with a financial audit conducted by the Public Accountant Office as a comparison at Baznas Madiun City. The research method uses a descriptive qualitative approach, collecting data by observation, documentation and interviews, in this case carried out with the leaders and implementers of the Madiun City Baznas. The results of this study are that there are several differences in the concept of assessment between the results of the sharia audit findings and the audit results from the Public Accounting Firm.


INTRODUCTION
The development of zakat in Indonesia has increased since the enactment of Law no. 38 of 1999. Based on the law, zakat can be managed, either by a zakat institution established by the government (BAZ), or a zakat institution formed by the community (LAZ). If previously zakat was managed by a periodic committee at the mosque/musholla, then distributed to relatives or closest people, now it has been managed in a modern way by the Amil Zakat Institution which was officially formed. This atmosphere has the impact of increasing the number of community groups that establish zakat institutions using different institutional labels.
Management of zakat optimally as a resource that is very potential and can help the welfare of social life. There are several points that are the main causes of problems in the distribution of zakat in Indonesia. First, the lack of religious education for Muslims in Indonesia, people generally still think that paying zakat, infaq, and alms is a virtue, not an obligation. The next obstacle lies in the institution or agency that manages the distribution of zakat. The large gap between the potential and the realization of zakat is a situation that must be faced by zakat institutions (Ridwana, 2021).
Based on data released by the Ministry of Religion on Tuesday, November 23, 2021 (CNN Indonesia) that officially registered amil zakat institutions are 91 institutions, consisting of 32 LAZNAS, 20 Provincial LAZs and 39 Regency/City LAZs. With the increasing number of amil institutions, of course, it has the potential to explore zakat, infaq, alms and other religious social funds. As for the potential for zakat, which in 2021 has only collected 17 trillion, the collection is still not optimal. In 2022, it is targeted that the collection of zakat, infaq, alms and other religious social funds can reach 26 trillion (Kompas).
The number of zakat management institutions will certainly make the choice for muzakki to give or entrust their zakat, infaq and alms to the most trusted, so that later they can be given to parties who are truly entitled to receive it, namely according to the rules, those who are entitled to receive it are 8 asnaf or groups that have been determined. Muzaki's trust in zakat management institutions will of course be based on transparency and accountability in their management, namely the existence of reports, such as bulletins, brochures and of course financial reports. In addition, with the increasing number of zakat management institutions, the potential for fraud and fraud committed by amil from existing zakat institutions will also increase. Therefore, there is a need for a legitimate institution and the need for financial reports as a form of accountability for the institution.
The issue of trust and professionalism is an important prerequisite for zakat institutions today and in the future (Jahar, 2010). To increase public trust in LAZ, good organizational governance is needed, namely the creation of LAZ transparency and accountability.
The financial statements are a reflection of the financial management of an entity. Its preparation must be based on generally accepted principles so that it can be understood so that its information content can be used by interested parties. In Indonesia, the basis for its preparation uses PSAK 109 which consists of a Balance Sheet, Changes in Funds Report, Changes in Asset Management Report, Cash Flow Statement and Notes to Financial Statements. In order to maintain public trust, the published financial reports must be transparent and audited. Transparency aims to provide trust between interested parties in the institution. Transparency can be done by presenting fair financial statements that refer to the suitability of preparing financial statements based on generally accepted accounting principles.
The form of transparency of financial reports that can be accounted for most of course involve external parties. Audits on zakat management institutions are carried out by two parties, first, the financial statements are carried out by auditors from the Public Accounting Firm. Second, related to the management of amil zakat institutions, the audit is carried out by the Inspectorate General of the Ministry of Religion of the Republic of Indonesia, as stated in Government Regulation Number 14 of 2014 concerning the Implementation of Law Number 23 of 2011 concerning Zakat Management, article 75 which states that reports on the implementation of zakat management, infaq, alms and other religious social funds at BAZNAS and LAZ must be audited for sharia and finance. Shari'a audits are carried out by the ministry that carries out government affairs in the field of religion.
The National Amil Zakat Agency (BAZNAS) of Madiun City as a zakat management institution which was formed based on the mandate of the Law, has existed since 2016. BAZNAS of Madiun City has had its financial statements audited by the Public Accountant Office (KAP) for 3 consecutive years. -consecutively, namely the 2018 financial statements, 2019 and 2020, while 2021 is in the process of being submitted. In addition, the Madiun City BAZNAS has also been audited by the Inspectorate General of the Ministry of Religion of the Republic of Indonesia, and is currently the only BAZNAS in East Java that has been audited by the Inspector General of the Ministry of Religion of the Republic of Indonesia. Based on the explanation above, this study wants to know the comparison of the results of the financial audit conducted by KAP and the results of the sharia audit conducted by the Inspectorate General of the Ministry of Religion of the Republic of Indonesia for the fiscal year 2020.

MATERIALS AND METHODS
In accounting, accountability is an effort or activity to produce correct disclosures. The first disclosure responsibility is for Allah. Accountability is also tied to a social role where Muhtasib (accountant) believes that sharia law has been implemented and the welfare of the people is the main goal of the company's activities and that goal has been achieved (Tapanjeh, 2009: 257).
The concept of accountability is derived from the trilogy of accountability dimensions, namely God as the giver of the highest mandate and principle, humans, and nature. This trilogy shows that humans have a responsibility to other humans as much as their responsibility to nature or the environment. Accountability is needed by LAZ as a form of accountability to Zakat stakeholders.
Various parties related to LAZ such as muzaki, the community, the state demand that LAZ be more transparent and accountable in reporting the use of these funds. LAZ must be accountable to various parties, namely funders, beneficiaries, and the organization itself. Accountability to funders is an upward accountability, in the form of relationships between organizations and donors, government agencies that intentionally "give and specifically for special purposes" to LAZ. In this context, transparency becomes the control of muzaki or the community towards LAZ so that transparency is associated with access for the community to obtain as much information on the use of funds as possible. The public must know a number of things, including: organizational charters, and internal and external control mechanisms (Kholmi, 2012: 7). Huda & Sawarjuwono, (2013) have identified accountability issues faced by zakat management organizations. Research results show overlapping empowerment programs between OPZs, inaccurate muzaki and mustahik data, limited OPZ partnerships, government policies that conflict with utilization programs, low-cost promotion models and limited professional amil staff. Accountability can be done by presenting an accountable and transparent zakat financial report. LAZ management must periodically issue financial reports. This report is strategic in order to increase accountability and transparency to muzaki and especially to God, so that it will build trust in muzaki. Kusmiati, (2015) revealed, that "An institution is said to be healthy when the management that occurs is transparent, accountable, bureaucratic but not rigid, holds quality standards and has clarity in the quality targets and objectives to be achieved." To realize LAZ accountability, an organization is needed that can present transparent and relevant zakat financial reports, as well as a good zakat management system. The Amil Zakat Institution is expected to be able to present zakat financial reports in accordance with the standards made by the Indonesian Institute of Accountants (IAI), namely Statement of Financial Accounting Standards (PSAK) No. 109).
Accountability will be realized in the form of financial statements that are prepared in accordance with applicable rules and regulations. Financial statements will be more reliable and accountable if they have been audited by an auditor from a Public Accounting Firm. In addition, to be more accountable, because zakat management institutions are related to sharia studies, the financial statements are added with several aspects of assessment, also audited according to sharia by a sharia auditor from the Ministry of Religion of the Republic of Indonesia.
Teten (2012) said, The types of financial statements contained in OPZ are almost the same as financial statements in general, which consist of 1) Statement of Financial Position / Balance Sheet: The purpose of the statement of financial position is to provide information on assets (including assets under management), liabilities, and balances and as well as information regarding the relationship between these elements at a certain date, information in the statement of financial position which is used together with disclosure of information in other financial statements can help to assess (1) the ability of amil zakat to provide services on an ongoing basis; and (2) liquidity, financial flexibility, ability to meet obligations, and external funding needs if any. The statement of financial position includes the structure of the amil zakat as a whole and must present total assets, liabilities and fund balances. 2) Changes in Funds Report: The main purpose of reports on changes in funds is to provide information on: (1) the effects of transactions and other events that change the amount and nature of balances; (2) the relationship between transactions and other events; and (3) the use of resources in the implementation of various programs or services. 3) Report on Changes in Assets Under Management: is a report that describes changes and balances in the quantity and value of assets under management, both current assets under management and non-current assets for each type of fund for a period. 4) Cash Flow Statement: a report that describes cash and cash equivalent transactions of amil zakat, both cash in and cash out so that the net increase/decrease in cash and cash equivalents can be seen based on operating, investing and funding activities for each type of fund during a period. Information about cash flows is useful for users of financial statements as a basis for assessing the ability of amil zakat to generate and use cash and cash equivalents. 5) Notes to Financial Statement.
Auditing is a systematic process to obtain and objectively evaluate evidence regarding statements about economic activities and events, with the aim of determining the level of conformity between these statements and established criteria, as well as delivering the results to interested users (Mulyadi , 2014: 9). Auditing is an important factor to ensure corporate accountability, it is to explore Shariah auditing which further enables practitioners and users to use the knowledge gained in both conventional auditing as well as Islamic perspectives. The general meaning of Shariah audit is to view and supervise, control and report transactions, according to Islamic rules and laws that are useful, correct, timely and fair reports for decision making (Kasim, et al., 2013).
Sharia audit theoretically describes a structured process of obtaining relevant and sufficient evidence to generate opinions about personnel, the process of preparing financial statements and those not included in financial statements in accordance with generally accepted principles and reporting for users (Kasim, 2013: 6). The scope of sharia audit is wider when compared to conventional audit. In addition to having to be adjusted to sharia principles, sharia audits are also accountable to Allah SWT.
Conceptually, the differences between financial audits and shariah audits are as follows:   Table 2. Statement of Financial Position as of December 31, 2020 Table 3. Report on Changes in Funds for 2020 Table 4. Report of Changes in Asset Managed for 2020 Table 5.

Cash Flow Statement
The sharia audit was carried out by the Inspectorate General of the Ministry of Religion of the Republic of Indonesia, focusing on Sharia Compliance, Organizational Management, ZIS and DSKL Fund Collection, ZIS and DSKL Fund Distribution, with the results of a Good rating for ZIS and DSKL fund management in 2020 and the acquisition of the transparency index obtaining a Fairly Transparent prediction, with details as follows. The results of the sharia audit do not use an opinion as the financial audit conducted by the Public Accounting Firm. From table 5 it can be concluded that in terms of management and governance, BAZNAS Madiun City gets a score of 18.08 with a maximum value of 35, ZIS and DSKL fund collections get a value of 19.5 with a maximum value of 30, the distribution of ZIS and DSKL funds gets a value of 23, 25 with a maximum value of 30 and zakat regulations get a value of 1.25 with a maximum value of 0.5. From a maximum score of 100, BAZNAS Madiun City got a score of 62.08 with Good criteria. Regarding OPZ transparency, the financial transparency component gets a score of 38 with a maximum score of 40, management transparency gets a score of 10 with a maximum value of 30 and program transparency gets a score of 26.25 with a maximum score of 30. Cumulatively, it gets a score of 74.25 with the criteria being quite transparent.
In terms of format, the sharia audit report does not use the standard format in accordance with PSAK 109, but uses a separate working paper, so the results that appear in tables 5 and 6. The sharia audit in BAZNAS financial statements is included in the management and governance component, where contains information on general Baznas data, institutional legality, and the composition of the board. Based on the results of document testing, interviews and confirmation to BAZNAS in terms of correct reporting, it was concluded that proper reporting had not been fully fulfilled, because financial reporting was not in accordance with PSAK 109, especially in the distribution of 8 asnaf which was still divided equally without a priority scale and conformity with the reality of distribution. Based on the results of the sharia audit, BAZNAS responded that 1) The average sorting of 8 asnaf is only so that the amount of normative funds available for each asnaf is known, while the distribution is still guided by the approved RKAT. 2) The provisions of PSAK 109 prioritize accounting standards and do not regulate provisions related to sharia. 3) The realization of program distribution based on asnaf so far has been adjusted to the reality of distribution

CONCLUSIONS AND SUGGESTION
The findings of the sharia audit results carried out by auditors from the Inspectorate General of the Ministry of Religion of the Republic of Indonesia at Baznas Madiun City, especially in the management and governance of zakat management organizations, in which there are financial reports that are the focus of discussion, the results are 18.08 from a maximum value of 35, or 51.66%. When viewed from the total value of sharia compliance of 62.08, it is 29.1%, but overall, the value of 62.08 gets good criteria. There is one important thing that makes the difference between the findings of the sharia audit and the financial audit, namely the difference regarding the distribution of zakat, infaq, alms to those who are entitled according to sharia rules, namely to the eight asnaf (poor, poor, convert, sabililah, ghorim, riqob, ibn sabil). , amil). According to the sharia audit, that the distribution of the 8 asnaf should be distributed on a priority scale, not divided equally among the 8 existing asnaf. Meanwhile, based on the financial audit, there are no rules related to sharia that the distribution must be divided on a priority scale, the most important thing is that it is distributed to the 8 existing asnaf. The distribution to 8 asnaf is not only actually distributed according to the existing amount, but the distribution is still based on priorities in the Madiun City Baznas activity programs.
Based on the results of this study, there are still many things that can be used as research material related to financial audits and sharia audits in zakat management institutions. From these findings, it is suggested to stakeholders, especially sharia auditors and financial auditors, to be able to sit down together to discuss the different concepts of auditing in zakat management institutions, so that in the future the managers of zakat institutions can share the same rules regarding financial statements made.