Konstruksi Laporan Pertanggungjawaban Sosial Islami pada BMT Maslahah Lil Ummah Sukowono Jember

Abstract

This study aims to examine the practice of Islamic social accountability reporting applied at BMT Maslahah Lil Ummah Sukowono Jember, identify obstacles that cause the Islamic social accountability report not to be prepared, and construct an Islamic social accountability report in accordance with sharia accounting principles based on PSAK Syariah No. 401. The problem in this study is that there is no Islamic social accountability report that is prepared systematically even though BMT has carried out various social activities through the management of zakat funds and charity funds. This study uses a qualitative method with a case study approach. Data were obtained through observation, interviews, and documentation conducted directly at BMT Maslahah Lil Ummah Sukowono Jember. Research informants consisted of BMT administrators involved in recording and managing social funds. Data analysis was carried out through Pattern Matching, Explanation Development with reference to PSAK Syariah No. 401 and Shariah Enterprise Theory. The results of the study indicate that the practice of reporting zakat and benevolent funds at BMT is still carried out simply through internal records and has not been compiled into a structured Islamic social accountability report. Obstacles encountered include limited understanding of Sharia-based social reporting, suboptimal mastery of PSAK Sharia No. 401, lack of training or mentoring, limited human resources, and a rudimentary recording system. As a solution, this study resulted in the construction of an Islamic social accountability report in the form of a report on the sources and uses of zakat funds and a report on the sources and uses of benevolent funds prepared in accordance with PSAK Sharia No. 401. The construction of this report is expected to improve transparency, accountability, and Sharia compliance in the management of social funds at BMT Maslahah Lil Ummah Sukowono Jember.