ENHANCING RISK MITIGATION IN ZAKAT MANAGEMENT TO INCREASE INSTITUTIONS' ACCOUNTABILITY

Abstract

This study aims to explore and strengthen risk mitigation strategies in zakat management to improve the accountability of zakat institutions. Accountability is a crucial aspect in maintaining public trust and ensuring the effective and transparent use of zakat funds. The research adopts a qualitative approach with a case study method conducted at zakat institutions in Cirebon Regency. Data were collected through in-depth interviews with management and staff, as well as documentation analysis of internal procedures and governance practices. The findings reveal that although risk awareness exists, most institutions lack a formal risk management framework and rely heavily on reactive approaches when dealing with operational, financial, and compliance risks. Key issues identified include limited internal controls, weak monitoring systems, and insufficient capacity of human resources. The study highlights the importance of proactive risk identification, structured mitigation planning, and the use of digital tools to support transparency and reporting. By proposing a practical model for risk mitigation, this study provides added value in supporting zakat institutions to improve governance and public accountability, ultimately contributing to more efficient and trustworthy zakat distribution.