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The purpose of this study is to analyze the reliability of the financial reporting system in amil zakat institution. This study used a descriptive method that was a method of collecting data from various written sources such as books, journals, and articles. The result of the analysis shows that financial reports on amil zakat institutions are reliable and more complete are also complex than conventional organizations. Therefore, financial statements on amil zakat institution have the reliability that can be held to make a report. Keyword—Zakat, Infaq, Shodaqoh, Financial Statements

Reliability Analysis of Islamic Financial Statements: Zakat, Infaq, and Shodaqoh