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Analisis Pengungkapan Laporan Keuangan Dan Tahunan Organisasi Pengelola Zakat (OPZ) Dompet Dhuafa Dan Inisiatif Zakat Indonesia Dalam Mendukung Tujuan Pembangunan Berkelanjutan (SDGs)
"This study analyzes the level of financial and annual report disclosures by Zakat
Management Organizations (OPZ), specifically Dompet Dhuafa and Inisiatif Zakat
Indonesia, in supporting the achievement of the Sustainable Development Goals
(SDGs). Using a qualitative documentation-based analysis method, this research
evaluates the transparency, accountability, and alignment of OPZ programs with
the 17 SDG indicators over the 2021–2023 period. The findings indicate that
Dompet Dhuafa consistently contributed to 14 out of 17 SDGs in 2021 and 2023,
with a slight decrease to 13 in 2022. Meanwhile, Inisiatif Zakat Indonesia showed
fluctuating contributions, supporting 10 goals in 2021, decreasing to 7 in 2022, and
rising again to 9 in 2023. This study emphasizes the importance of financial and
annual report transparency in ensuring the effectiveness of OPZ programs in
advancing SDGs. Recommendations include optimizing SDG-based reporting
systems, enhancing cross-sector collaboration, and strengthening zakat- and waqf
based program innovations to achieve broader sustainable development goals. "
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