Akuntansi Dan Manajemen Dana Haji: Studi Akuntabilitas, Pengelolaan, Dan Optimalisasi Investasi

This study aims to analyze the transparency of Hajj fund management, particularly in the presentation of Hajj pilgrimage costs, and evaluate its impact on the accountability of the Hajj Financial Management Agency (BPKH). This research employs a qualitative document analysis method, utilizing BPKH annual reports, relevant regulations, and academic studies discussing transparency and accountability in Hajj fund management. The findings indicate that although BPKH publishes financial reports and provides an information system like SISKOHAT, accessibility and understanding of Hajj cost information remain challenging for prospective pilgrims. Many pilgrims struggle to differentiate between initial deposits and investment returns, leading to public misperceptions. Moreover, the lack of education and socialization regarding the Hajj information system results in pilgrims relying on third-party sources that may not always be accurate. The study also finds that while BPKH’s accountability is supported by annual audits and external supervision, transparency in reporting Hajj fund investments needs improvement to strengthen public trust. In conclusion, greater transparency in Hajj fund management enhances BPKH’s accountability, but further efforts are needed to simplify information presentation and expand public access to more open financial data.