Accountability of Tawazun-Based Work Programs in Improving Community Welfare (Study on Wahdah Inspirasi Zakat (WIZ) in Makassar, South Sulawesi)

Abstract

This study aims to examine the practice of accountability in the management and distribution of zakat funds in the WIZ institution by emphasizing accountability based on the principle of tawazun in the perspective of Shariah Enterprise Theory (SET) and its impact on community welfare. The focus of this research includes how the concept of balance between material and spiritual aspects is manifested in institutional accountability practices, how accountability is interpreted by managers, and how the practice is perceived by donors and beneficiaries.
The research method used is qualitative with an ethnomethodological approach, which aims to understand social practices and the meaning of accountability built through the daily interaction of institutional managers. Data collection techniques were carried out through in-depth interviews, participatory observations, and documentation. The research informants consist of WIZ managers, donors, and beneficiaries, with supporting data in the form of program reports and documentation of institutional activities.
The results of the study show that accountability in WIZ is not only oriented to administrative reporting, but more inclined to tawazun-based accountability, which is a balance between accountability to Allah, people, and the environment as affirmed in Shariah Enterprise Theory. This practice is reflected in the transparency of the distribution of funds, communication with social and spiritual values, and program orientation that is not only economical, but also empowering and honoring the beneficiaries. The implications of this study show that the application of tawazun-based accountability in the perspective of SET contributes to improving people's welfare holistically, covering economic, social, and spiritual aspects. In addition to increasing donor trust, this practice also strengthens the sustainability of zakat institutions in carrying out their role as institutions oriented to the benefit of the people.