2022
DOI: 10.34202/imanensi.7.2.2022.13-20
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Amanah as a Value in Zakat Management Accounting

Abstract: This study aims to determine the accounting practices of zakat management in zakat management bodies. Descriptive qualitative was chosen to explain zakat management accounting with trust metaphor. The National Amil Zakat Agency (BAZNAS) of Makassar City and Wahdah Inspirasi Zakat (WIZ) of Jeneponto Regency were selected as research objects. The results showed that the accounting for the management of the Makassar City National Amil Zakat Agency and Wahdah Inspirasi Islamiyah Jeneponto Regency was a process of … Show more

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Cited by 3 publications
(4 citation statements)
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“…Tidak terdapat batasan pendapatan bagi seseorang sehingga manusia dapat aktif berkarya dan bekerja dengan segala potensi yang dimilikinya. Manusia cenderung untuk terus menerus memenuhi kebutuhan pribadinya yang tak terbatas, namun setiap individu memiliki kewajiban kepada individu lainnya dengan membagikan dan menyalurkan zakat, infaq dan sedekah (Arsal, Ulfah, et al, 2022;Puspitasari, 2016).…”
Section: Prinsip-prinsip Etika Bisnis Islamunclassified
“…Tidak terdapat batasan pendapatan bagi seseorang sehingga manusia dapat aktif berkarya dan bekerja dengan segala potensi yang dimilikinya. Manusia cenderung untuk terus menerus memenuhi kebutuhan pribadinya yang tak terbatas, namun setiap individu memiliki kewajiban kepada individu lainnya dengan membagikan dan menyalurkan zakat, infaq dan sedekah (Arsal, Ulfah, et al, 2022;Puspitasari, 2016).…”
Section: Prinsip-prinsip Etika Bisnis Islamunclassified
“…Poverty is measured by money: how much they earn or spend. In many countries as well as international organisations, poverty is measured using monetary approaches (Arsal et al, 2022).…”
Section: Introductionmentioning
confidence: 99%
“…It does not only support poor consumption but also reduces poverty and raises the status of the poor by helping them get out of their life's difficulties. It also has socio-economic dimensions and functions as well as social solidarity, a statement of humanity and justice, proof of Islamic brotherhood, followers of the unity of the people and the nation, as a remover of the gap that separates the rich from the poor (Arsal et al, 2022;Bahri, E. S., Salamun, A., & Arif, Z., 2022).…”
Section: Introductionmentioning
confidence: 99%
“…Menurut Sudaryanti (2011) Akuntabilitas Islam, merupakan bagian dari konsep tauhid dan kepemilikan dalam Islam, yang berimplikasi pada proses pelaksanaan suatu tanggung jawab, yaitu pada: niat melaksanakan dan niat beribadah kepada Allah (Arsal, Ulfah, et al, 2022;Sudaryanti, 2011). Pelaksanaan tanggungjawab adalah perwujudan mengemban amanah (Abdul Gafur et al, 2021).…”
unclassified