The problem of poverty in Indonesia is the manifestation of the powerlessness of the people in accessing state development outcomes. Meanwhile, the development outcome done by the government is only enjoyed by a handful of people because the resource is not equitably distributed. Therefore, the role of zakat is needed to give direct fund to redistribute the wealth, so that human development can be realized. This research aimed to give the empirical result on whether zakat has an influence on human development in Indonesia. This research used the Human Development Index (HDI) indicator as an analysis tool, such as life expectancy, mean year school, and income. Hypotheses testing conducted in 15 years (2004-2018). Data used in this study is secondary data collected by the documentation method. From the regression analysis of Ordinary Least Square (OLS), it is found that zakat can increase human access to health care, education, and can raise revenues. This study provided implication for governments, zakat institutions, and Muslim communities who are obligated to pay zakat, in order to synergize the optimization of zakat funds in Indonesia.

This research is aimed to identify whether accrual accounting and environmental disclosure influence Earning Response Coefficient (ERC). The data were collected by using document and library method. The dependent variable in this research is ERC that measured by the market response to the unexpected earnings. The independent variable is accrual accounting and environmental disclosure, which was tested on the firm’s total information disclosure of Corporate Social Responsibility (CSR. This research used Panel Data Regression. A total sample of 16 companies listed in Jakarta Islamic Index (JII) for five years (2014-2018) was used to perform the analysis and hypotheses testing. The result of this research is that accrual accounting has no significant relationship with the ERC, and CSR information disclosure has a positive and significant relationship with the ERC.

The problem of poverty in Indonesia is the manifestation of society empowerment in accessing state development outcomes. Meanwhile, the result of development done by the government are only enjoyed by a handful of people because the resource is not equitably distributed. Therefore, the role of zakat is needed to give direct fund to redistribute the weatlh, so that human development can be realized. This research aimed to give the empirical result whether zakat has influence on human development in Indonesia. This research used Human Development Index (HDI) indicator as analysis tool, such as life expectancy, mean year school, and income. Hypotheses testing conducted in 15 years (2004-2018). Data collection is done by the documentation method. From the regression analysis of Ordinary Least Square (OLS), it is found that zakat can increase human access to health care, education, and can raise revenues. This study provided implication for governments, zakat institutions, and Muslim communities who are obligated to pay zakat, in order to synergize the optimization of zakat funds in Indonesia.