Beneficiaries Accounting Information Model in the Empowerment Process

Abstract

This study aims to analyze the use of accounting information in the process of empowering the mustahik (beneficiaries/recipients) at Amil Zakat Nasional Agency Jakarta and then designing a good accounting information model to be applied in these activities. This qualitative research using an exploratory case study approach. Data used in the case were all obtained through documents, observations, and interviews with the respondents such as the empowerment program coordinator, mustahik companion, and the empowered beneficiaries/recipients. The data then analyzed using the Miles and Huberman data analysis model. The results showed that in the process of empowering productive mustahik, Amil Zakat Nasional Agency applied direct assistance for mustahik and required mustahik to provide their financial statements every week. The statement presented by Mustahik is only a simple daily turnover report that is recorded based on the amount of money generated each day and also the costumer records who buy goods, not in cash (receivables), but not reported to the companion. Therefore, researchers designed an accounting information model that is easy to apply by mustahik, but it can produce financial reports following Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM). The importance of financial statements following standards is the benefits that will be felt by stakeholders in the decision-making process. Amil Zakat Nasional Agency as the distributor of zakat funds will also be assisted in determining the indicators of mustahik business progress. Even the benefit for beneficiaries/recipients (mustahik) in the future is that it can eliminate administrative obstacles to accessing financial services.