Relevansi Sistem Akuntansi Zakat Pada Pengembangan Berkelanjutan Lembaga Amil Zakat di Indonesia

Amil Zakat Institution as a public institution that manages public funds, must have an appropriate accounting and financial management system. The management of zakat funds in Indonesia is currently still in the development stage and needs to be improved because it has great potential
to be developed. The lack of initiatives regarding the zakat system and the lack of cooperation with comprehensive financial institutions is one of the causes of the non-development of Amil Zakat institutions. This research is a field research that uses an associative qualitative approach, conducted to analyze a discussion by building relationships between social situations or areas with each other, based on reciprocal or interactive relationships, with techniques that allow us to identify content, structure and social polarity. In the representation of a phenomenon of the discussion to be researched, the accuracy of understanding (intellectual sensitivity) and accuracy of explanation (explicit sensitivity) in the field of humanities is very important in this research. Therefore, in this research, there are several interpretations (hermeneutics): systematic interpretation and comprehensive interpretation, or extended interpretation and prospective interpretation, when answering legal questions based on regulations that have not been implemented. The sustainable development program of amil zakat institutions in Indonesia is important to examine zakat in detail in the context of its institutional framework, and performance management. This is due to the existence of zakat enforcement mechanisms to increase revenue and distribute zakat according to targets. Relevance of the system.