Akuntabilitas dalam Perspektif Akuntansi Syariah: Studi Kasus pada Badan Amil Zakat Nasional Kabupaten Kebumen

Mubtadi, Novendi Arkham; Agustin, Gita Paramita; Susilowati, Dewi

doi:10.21927/jesi.2017.7(2).79-89

Cited by 6 publications

(8 citation statements)

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“…Termasuk kecurangan yang terjadi di banyak lembaga keuangan Islam, seperti Badan Amil Zakat (BAZ) ataupun Lembaga Amil Zakat (LAZ). Saat ini kinerja lembaga zakat sedang menjadi sorotan (Abidin, 2020;Hoque et al, 2015;Mahmood et al, 2021;Pericoli, 2022;Sunarya & Al Qital, 2022) setelah kasus penyelewengan dana zakat yang dilakukan oleh oknum lembaga zakat yang tertangkap karena menyelewengkan dana zakat (Heryanto, 2016;Mubtadi et al, 2015;Mudhiiah, 2016;Redytha et al, 2022). Modus operandinya yaitu menghimpun dana dari pembayar zakat (muzakki), namun dana yang dihimpun tersebut tidak disetorkan ke rekening resmi lembaga zakat seperti kasus yang terjadi di Baznas Kota Dumai Riau (detik.com, 2022).…”

Section: Pendahuluanunclassified

Determinan Kinerja Lembaga Zakat: Peran Pencegahan Kecurangan Sebagai Variabel Mediasi Dengan Pendekatan Akuntansi Forensik Syariah

Rachmi

Reskino²

2023

j. inf. perpajak. akunt. keuang. n.a.

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As a country with the first largest Muslim population in the world, it should be able to make zakat funds paid by muzakki to address the problem of poverty in Indonesia. However, the Muslim community is still reluctant to channel their zakat funds to official zakat institutions. They prefer to pay their zakat to ustadz or mosques whose financial reports are still informal. This is also due to zakat institutions that have not adopted good governance and institutional inconsistencies in providing services and poor management. the purpose of the influence of governance, internal control, and institutional culture affects fraud prevention, and fraud prevention can mediate the relationship between governance, internal control, and institutional culture on the performance of zakat institutions. the method in this research is qualitative by distributing questionnaires. The difference between this research is the addition of internal control variables and institutional culture which are expected to affect the performance of zakat institutions. The results of this study are that internal control affects fraud prevention, fraud prevention affects the performance of zakat institutions and fraud prevention can mediate the relationship between internal control and zakat institution performance. This is because the internal controls that have been carried out zakat institutions have carried out the process of selecting human resources efficiently and effectively. besides that, the institution has given appreciation to employees for their performance and has committed to integrity by implementing applicable policies and procedures to improve the performance of zakat institutions.

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Section: Pendahuluanunclassified

Determinan Kinerja Lembaga Zakat: Peran Pencegahan Kecurangan Sebagai Variabel Mediasi Dengan Pendekatan Akuntansi Forensik Syariah

Rachmi

Reskino²

2023

j. inf. perpajak. akunt. keuang. n.a.

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“…LAZ atau BAZ yang tersebar di seluruh kabupaten/kota di Indonesia merupakan tempat yang disediakan oleh negara maupun pihak swasta untuk membayar zakat. Dalam hal ini faktor kepercayaan menjadi variabel penting untuk menjelaskan alasan Muzakki membayar zakat di LAZ atau BAZ (Mubtadi, Susilowati, & Setyorini, 2017). Penelitian Nur & Zulfahmi, menemukan bahwa tingkat kepercayaan Muzakki atas lembaga atau badan amil zakat berpengaruh terhadap minat zakat.…”

Section: Gambar 1: Laporan Perubahan Dana Baznas Kota Malangunclassified

Pengaruh Pengetahuan, Pendapatan, dan Kepercayaan terhadap Minat Muzakki di Baznas Kota Malang

Afandi,

Diana,

Asnawi

2023

Mukadimah

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Zakat merupakan rukun Islam yang memiliki dua dimensi secara langsung yakni dimensi akidah dan dimensi sosial. Zakat yang dibayarkan oleh Muzakki akan disalurkan kepada orang yang tidak mampu dan beberapa orang yang telah diatur dalam syariat Islam. Dalam praktiknya, sejak era Nabi Muhammad hingga hari ini, zakat telah menjadi salah satu instrumen penting dalam menyejahterakan masyarakat. Ada beragam bentuk penyaluran dana zakat baik dilakukan secara pribadi maupun disalurkan oleh lembaga. Di Indonesia, penghimpunan dan penyaluran dana zakat secara kelembagaan dinaungi oleh lembaga amil zakat yang dikelola oleh lembaga Islam (Baitul Maal atau LAZ) dan lembaga pemerintah BAZ (Mahmudi, 2009). Kedua lembaga ini tersebar di seluruh kota dan kabupaten di Indonesia, salah satunya di wilayah Kota Malang.

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“…The practice of Islamic philanthropy in the form of zakat, infaq, and alms including waqf can be considered as an instrument of social solidarity and solidarity among the Muslim community. Demographically, the majority of Indonesia's population is Muslim and culturally the obligation to give zakat, infaq and alms and waqf (ZISWAF) has become a separate tradition among the Muslim community (Mubtadi, et, al., 2018). With more than 80% of the Muslim population in Indonesia, they have strategic potential that can create even distribution of welfare through zakat institutions.…”

Section: Introductionmentioning

confidence: 99%

“…However, observations made by (Inayah, & Muanisah, 2018) show that there are still weaknesses in compliance and internal control and the lack of internal control carried out by leaders in the amil zakat institution. In addition, there is still a lack of teamwork and adaptation of amil zakat with the dynamics of the work environment which is still declining and still needs to be improved (Mubtadi, et, al., 2018). On the other hand, employees of philanthropic institutions are required to have a high level of religiosity and social responsibility which allows for pressure on employees (Mukadar, et, al., 2022).…”

Section: Introductionmentioning

confidence: 99%

Path Analysis Between Job Satisfaction And Loyalty With Work Environment And Culture As Explanatory Variables

Fathurahman

2022

JKO

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Organizational culture and work environment are two main things in building social organization. Whether we realize it or not, the organization is a place where everyone interacts within the scope of work. Therefore there will be a direct relationship between employees, leaders and other parties. So that it takes togetherness of all parties to be able to socialize well, so as to create mutual comfort. Based on this background, this research was actually conducted with the aim of analyzing the ideal model in improving performance based on environmental factors and work culture. To answer this objective, a quantitative method was established as the basis of the research. Meanwhile, in analyzing the research data, linear regression statistical analysis was used. The unit of analysis in this study were 63 employees of the National Zakat Agency. Data were obtained through a simple random technique, through the distribution of questionnaires. The results of the study suggest that the work environment has the best path in increasing loyalty. This is because the work environment has a direct impact on the daily work of employees. Thus, a good and comfortable work environment is the need of all employees, which must be maintained together. In path analysis, satisfaction becomes a good model as a reinforcement of loyal behavior.

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Akuntabilitas dalam Perspektif Akuntansi Syariah: Studi Kasus pada Badan Amil Zakat Nasional Kabupaten Kebumen

Cited by 6 publications

References 0 publications

Determinan Kinerja Lembaga Zakat: Peran Pencegahan Kecurangan Sebagai Variabel Mediasi Dengan Pendekatan Akuntansi Forensik Syariah

Determinan Kinerja Lembaga Zakat: Peran Pencegahan Kecurangan Sebagai Variabel Mediasi Dengan Pendekatan Akuntansi Forensik Syariah

Pengaruh Pengetahuan, Pendapatan, dan Kepercayaan terhadap Minat Muzakki di Baznas Kota Malang

Path Analysis Between Job Satisfaction And Loyalty With Work Environment And Culture As Explanatory Variables

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