Management of ZIS Funds by Local Government (BAZNAS): A Review from the Perspective of Public Sector Accounting, Sharia and National Asta Cita

Zakat, Infaq, and Sadaqah (ZIS) have enormous potential as an instrument of social finance in Islam to overcome poverty and inequality in Indonesia. This article analyzes the management of ZIS funds by BAZNAS at the regional level from the perspective of public sector accounting, sharia accounting (PSAK 109), and its relationship with the Asta Cita national development agenda. This research uses a qualitative approach with a multi-case study involving four regional BAZNAS, namely Garut, South Kalimantan, Labuhanbatu, and Tegal, and applies thematic and normative-juridical analysis techniques. The results show that the effectiveness of ZIS management is strongly influenced by transparency in reporting, compliance with PSAK 109, and fiscal support and digitalization from local governments. BAZNAS South Kalimantan is an example of best practice in integrating ZIS with results-based budgeting indicators and Asta Cita. This research recommends the strengthening of Islamic accounting capacity, harmonization of reporting system, and clear linkage between ZIS funds and national development indicators as key strategies to accelerate the role of zakat in creating equitable development.