Transparansi Pengelolaan Zakat Mal dalam Perspektif Syariah Compliance di Desa Simpang Peut Kec. Kuala Kab. Nagan Raya

Zakat mal management at the village level often faces challenges related to transparency and adherence to sharia principles, which result in low public trust and suboptimal zakat collection, highlighting the need for in-depth studies in a local context. This study aims to analyze the transparency of zakat mal management and its compliance with the sharia compliance perspective in Simpang Peut Village, Kuala District, Nagan Raya Regency. The method employed is a qualitative approach with a field research design using observation, interviews, and documentation techniques, analyzed descriptively-analytically through a normative sharia approach. The results indicate that the transparency of zakat mal management has increased over time, as evidenced by improvements in recording systems, reporting, and public information disclosure, which in turn enhances muzakki trust and increases the amount of zakat collected. Furthermore, zakat management has demonstrated alignment with sharia compliance principles, particularly in the distribution to eligible beneficiaries (asnaf) and the application of trustworthiness values. These findings suggest that transparency and sharia compliance are interrelated factors in improving the effectiveness of zakat management, implying the importance of strengthening institutional capacity, implementing digital systems, and providing policy support to achieve more accountable and sustainable zakat governance.