Abstract : This paper seeks to examine the pivotal role of accounting in achieving transparency in the administration of zakat funds. As both a Sharia-compliant and managerial instrument, accounting enables the documentation of financial activities and supports the equitable distribution of resources. The study utilizes a descriptive analytical methodology to assess prior scholarly work and empirical evidence. Findings indicate that implementing a dedicated zakat accounting system bolsters public confidence, enhances institutional efficiency, and mitigates risks of mismanagement and misappropriation. Key obstacles identified include the absence of standardized accounting frameworks, insufficient training in both Sharia and accounting for zakat managers, and the limited adoption of digital tools for disclosure and oversight.
The study concludes with several recommendations, most notably the establishment of unified zakat accounting standards, the development of robust digital infrastructures, and the capacity-building of professionals capable of integrating both religious and technical dimensions of zakat management.
This research contributes a comprehensive framework to support the formulation of an integrated zakat accounting system that is aligned with the objectives of Islamic jurisprudence and the principles of modern financial governance.