Yuliasmi, Rama (2024) Good Governance Data Muzaki Aparatur Sipil Negara (ASN) Di Baznas Kabupaten Bengkalis. Masters thesis, Universitas Islam Riau.

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Abstract

This research aims to describe and analyze the Good Governance of Muzaki Data for State Civil Apparatus (ASN) at Baznas of Bengkalis Regency based on Sedarmayanti's indicators: participation, transparency, accountability, effectiveness, and rule of law. The type of research is descriptive qualitative. Data collection techniques include interviews, and data analysis uses the site-based analysis technique developed by Miles and Huberman. Based on the research results, good governance in managing muzaki data of ASN at Baznas Bengkalis Regency has shown positive steps. However, several challenges need to be addressed to achieve more optimal zakat management aligned with the principles of good governance. Baznas Bengkalis Regency has implemented transparency principles by providing ASNs access to monitor their zakat payment status through available systems. Information boards at the Baznas office, periodic reports, and the development of applications for muzaki data recording reflect a commitment to ensuring information openness. Nevertheless, this transparency has not fully reached all ASNs due to limited socialization and the use of technology in certain agencies, especially in remote areas. The accountability system in managing ASN zakat at Baznas Bengkalis is quite good. Each transaction is accompanied by proof of payment recorded systematically. Baznas' financial reports have been audited by official institutions to ensure the legitimacy of zakat management. However, the manual data collection process for ASN muzaki at some agencies remains a challenge in ensuring the overall accuracy and precision of data.

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