Akuntabilitas Laporan Keuangan Lembaga Amil Zakat di Kota Semarang

Nikmatuniayah, Nikmatuniayah; Marliyati, Marliyati

doi:10.29313/mimbar.v31i2.1562

Cited by 19 publications

(20 citation statements)

References 2 publications

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“…The Concept of Accountability That Underlying Zakat Disbursement Management by Zakat Institutions Accountability can be done by presenting accountable and transparent statements of zakat. This report becomes strategy in order to increase accountability and transparency, so trust will arise from muzakki and stakeholders (Nikmatuniayah and Marliyati, 2015 Based on the verse, it is explained that zakat was taken (invited) from the people who were obliged to pay zakat (muzakki) to be given to those who deserve it (mustahiq). Imam al-Qurthubi when interpreting the verse, explains that those who take and pick up zakat (amilin) officers, those who are assigned by the government to take, write down, calculate, and record the zakat from muzakki and given to mustahiq (Hafidhuddin, 2007: 125).…”

Section: Introductionmentioning

confidence: 99%

Analysis of Islamic Accountability and Islamic Governance in Zakat Institution

Mubtadi¹

2019

Hasanuddin Econ. Bus. Rev.

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Islamic accounting considers that accountability is perceived as a unity that can not be separated from one another. It makes a big difference to the basic goals of conventional accounting. Performance measurement is needed to ensure the company's operations in achieving its goals with the result that the need for Islamic governance in zakat institutions which is a good way of strength to run the process of managing an organization. The purpose of this study is to explain about Islamic governance and accountability of Islam in zakat institutions in Indonesia. This research uses qualitative method or conceptual study with descriptive-comparative study-analytical approach. The guidelines used in this study refers to the sharia enterprise theory in the conception of Islamic accountability's understanding as well as the zakat core principles to examine about Islamic governance. The result of this research is the concept of Islamic accountability listed in sharia enterprise theory (hablumminallah, hablumminannas, and hablumminal'alam) can be seen from the presentation of financial statements in accordance with applicable accounting standards, the utilization of technology in financial reporting is by uploading financial statements on the regular website. While the concept of Islamic governance can be done by considering the number of supervisory commissions, the number of professionals in the supervisory commission, and the frequency of meetings with the supervisory commission. Recommendation for the next researcher is to conduct an empirical study on zakat institution related to Islamic accountability and Islamic governance.

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Section: Introductionmentioning

confidence: 99%

Analysis of Islamic Accountability and Islamic Governance in Zakat Institution

Mubtadi¹

2019

Hasanuddin Econ. Bus. Rev.

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“…The nonprofit organization characteristics differ from the profit one, therefore the accountability is an interesting topic to be discussed. The health of an organization can be seen in its management which performs transparency, accountability, flexible bureaucracy, and quality standard possession as well as clarity in target and quality objectives [7].…”

Section: Discussionmentioning

confidence: 99%

“…Intransparent financial report of Zakat Management Organization gives impact of distrust from zakat spender (muzakki) [7]. [4] also stated that zakat is included as public financial domain in which the funds come from the society and has to be reported in transparent way since it will give influence to the level of public trust.…”

Section: Introductionmentioning

confidence: 99%

The Analysis of Zakat Accounting Implementation on Amil Zakat Institutions in Bandung

Komala¹

2018

Proceedings of the International Conference on Business, Economic, Social Science and Humanities (ICOBEST 2018)

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The purpose of this study is to analyze the implementation of zakat accounting on zakat management organization in Bandung as a form of accountability to the muzakki. Zakat is a financial obligation having social and presenting theological value (deity) which can be the backbone for society economy. The potential of Zakat in Indonesia is enormous though small in realization. Zakat Management Organization is a public institution with its main function to manage the people's funds. The obligation of this organization is to be responsible for all of the people's funds transparently. The form of responsibility especially towards the muzakki is through zakat accounting implementation. The data used in this research were gained by survey i.e. distributing questionnaire towards Zakat Management Organization located in Bandung and registered in Directorate General of Taxation. The data then were analyzed statistically. The method of this research was explanatory to find the basic answer. The result shows that financial report accountability is influenced by zakat accounting implementation.

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“…Namun terdapat ketidakpercayaan oleh pembayar zakat (Muzakki) disebabkan belum transparansinya laporan penggunaan dana zakat Organisasi Pengelola Zakat (OPZ). Karena itu aturan pelaporan penggunaan dana zakat wajib diberlakukan oleh semua Amil di Indonesia (Nikmatuniayah, 2012). Hasil penelitian menunjukkan bahwa kredibilitas lembaga amil zakat berpengaruh positif dan signifikan terhadap motivasi membayar zakat, (Kanji dan Habbe 2011 Harapannya penelitian ini dapat memberikan hasil evaluasi dan rekomendasi atas penerapan akuntansi zakat pada LAZISMU untuk dapat digunakan dalam rangka perbaikan pada periode selanjutnya.…”

Section: Pe Nd Ahuluanunclassified

Analisis Penerapan Akuntansi Dana Zakat Dan Infak/Sedekah Pada Lembaga Amil Zakat Infak, Dan Shodaqoh Muhammadiyah (Lazismu) Kabupaten Malang

Pertiwi¹,

Kholmi²,

Kurniawati³

2017

JRAK

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A b s tr a c tThe purpose of this study is to analyze the application of zakat fund accounting at LAZISMU Malang Regency. Analytical technique is done by using case study research to see the suitability of accounting application.the results obtained by this research in general accounting treatment of zakat by LAZISMU Malang Regency is good enough that includes recognition and distribution. However, measurement, presentation and disclosure are not in accordance with PSAK 109.besides, there is no separation between zakat fund and amil fund.

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Akuntabilitas Laporan Keuangan Lembaga Amil Zakat di Kota Semarang

Cited by 19 publications

References 2 publications

Analysis of Islamic Accountability and Islamic Governance in Zakat Institution

Analysis of Islamic Accountability and Islamic Governance in Zakat Institution

The Analysis of Zakat Accounting Implementation on Amil Zakat Institutions in Bandung

Analisis Penerapan Akuntansi Dana Zakat Dan Infak/Sedekah Pada Lembaga Amil Zakat Infak, Dan Shodaqoh Muhammadiyah (Lazismu) Kabupaten Malang

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