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This study aims to measure the accountability of the management of Zakat, Infaq, and Sadaqah (ZIS) funds at the DKI Jakarta Provincial National Amil Zakat Agency or BAZNAS (Bazis) DKI Jakarta Province. A mixed method approach with a sequential explanatory strategy is used in this research to collect and analyze data to then become material for the preparation of the Zakat Management Organization Health Index (IKOPZ). The test was conducted by assessing financial and management factors with a total of 85 indicators in it. This research shows that BAZNAS (BAZIS) of DKI Jakarta Province from 2020 to 2021 consecutively has a fairly good health level condition as a result of good business management. The novelty in this research is the improvement of measurement based on IKOPZ which is more comprehensive than other methods such as Zakat Core Principle (ZCP), National Zakat Index (IZN) 2.0, and so on. The research results have practical implications to support the accountability of ZIS fund management. For other zakat management organizations, this research can be a reference to develop and strengthen organizational governance. For some similar industries such as non-profit organizations, perhaps some indicators in financial and management factors in this study can also be used as a reference.
Amrullah et al. (Wed,) studied this question.