Literature Review of the Influence of Sharia Audit on the Implementation of Accountability and Transparency in the National Amil Zakat Institution (BAZNAS)

Abstract

This study aims to examine various literature on the influence of sharia audits on
accountability and transparency in national amil zakat institutions (BAZNAS). Through a
systematic literature review approach to SINTA-indexed journals in the last five years
(2019–2024), it was found that sharia audits play an important role in strengthening
governance, increasing compliance with sharia principles, and building public trust.
Sharia audits also encourage the implementation of reporting standards such as PSAK
109 and Zakat Core Principles (ZCP) which contribute to increasing institutional
transparency. However, the implementation of sharia audits still faces obstacles such as
the limitation of sharia auditors and the lack of uniform audit standards.