Transparansi Digital dan Informasi Keuangan Usang: Audit Publik atas Internet Financial Reporting LAZ Nasional
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Abstract
Transparansi digital merupakan prasyarat legitimasi organisasi pengelola zakat modern. Penelitian ini mengevaluasi status pengungkapan laporan keuangan digital seluruh 53 Lembaga Amil Zakat (LAZ) tingkat nasional terhadap laporan keuangan 2024 melalui analisis konten cross-sectional terhadap situs web resmi. Variabel utama adalah status pengungkapan (skala ordinal empat tingkat) dan Audit Report Lag (ARL). Hasil yang diperoleh menunjukkan kepatuhan penyampaian laporan keuangan lembaga zakat nasional sebesar 58,5 persen (31 lembaga zakat), sementara 41,5% atau 22 LAZ belum memenuhi standar pengungkapan penuh, mencakup ketiadaan kanal (Tier 0–1) maupun kanal kosong (Tier 2).Selanjutnya median ARL berada pada median 164 hari dengan rentang dari 30 hari hingga 346 hari. LAZ berbasis komunitas memiliki tingkat pelaporan keuangan paling tinggi sebesar 77,8% sedangkan yayasan berada pada tingkatan paling rendah sebesar 31,2%. LAZ berbasis korporasi cenderung mengalami decoupling, sedangkan ormas paling lambat dalam ARL dengan median 221 hari. LAZ kelompok mapan yang telah memperoleh izin tingkat nasional sebelum 2019 memiliki proporsi pengungkapan jauh lebih tinggi sebesar 83,33% dibandingkan dengan generasi pasca-2019 sebesar 37,93%.
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