Published: 10 April 2019

The National Board of Zakat (BAZNAS) is an official institution formed by the government based on Republic of Indonesia's Presidential Decree No. 8 of 2001 which has the duty and function of collecting and distributing zakat, infaq and alms (ZIS) in the national level. Besides the collection and distribution, BAZNAS forms several program institutions (Lembaga Program). With the existence of program institutions, there is a change in the system of recording and reporting on zakat transactions received and disbursement.