Role of Accountability and Amanah in Managing Community Social Funds in the Sedekah Jumat Program of the MAHTAN (Masyarakat Hijrah Tanpa Nama) Community

Abstract

Islamic community-based social fund management requires a governance model that reflects not only administrative transparency but also ethical and spiritual accountability. This study explores the implementation of accountability and amanah (trustworthiness) in the Sedekah Jumat (Friday Charity) program managed by the MAHTAN (Masyarakat Hijrah Tanpa Nama) community in Makassar. Employing a descriptive qualitative approach with a case study strategy, data were collected through in-depth interviews with four key informants, participatory observation, and documentation of financial and visual records. The findings reveal that accountability is realized through routine public financial reporting, albeit informally, while amanah is embodied in the moral integrity and spiritual responsibility of volunteers. Both principles reinforce one another in sustaining donor trust and ensuring the continuity of community social programs. The integration of agency theory and Shariah Enterprise Theory provides a theoretical lens to understand these dynamics within grassroots Islamic philanthropy. This study contributes to both theoretical discourse and practical guidance on developing community governance models grounded in Islamic values, with implications for future research in Islamic social finance governance.