Analisis Penerapan Good Corporate Governance  pada Sistem Pelaporan Keuangan BAZNAS Kabupaten Kebumen

Ambarsari, Livia; Anwar, Khoirul; Hartono, Setyo Budi; Lestari, Herwening Sindu

doi:10.21580/at.v12i2.6183

Cited by 3 publications

(4 citation statements)

References 4 publications

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“…Masalah ini mengindikasikan betapa pentingnya Zakat dalam ajaran Islam. Zakat merupakan ibadah yang sangat unik, selain mengandung ta"abba"udi (penghambaan) kepada Allah dan dapat dicermati bahwa posisi Zakat begitu tinggi yang tidak dapat terbantahkan lagi, lalu secara berurutan Zakat menduduki posisi ketiga dalam rukun Islam setelah Shalat dan Syahadat, apabila Shalat merupakan ibadah murni (mahdhah), maka Zakat adalah ibadah kepada Allah melalui perantara Manusia yang sering di istilahkan dengan ibadah sosial (Ambarsari, Livia, Anwar, Harton, & Lestari, 2020). Zakat sebagai ibadah kepada Tuhan dijelaskan secara Transparan dalam firman Allah Q.S At-Taubah 104 yang berbunyi.…”

Section: Pendahuluanunclassified

Analisis Akuntabilitas dan Transparansi Pengelolaan Zakat, Infak dan Sedekah (ZIS) (Studi Kasus Baznas Kota Payakumbuh)

Rifani,

Taufiq,

Sholihin

2023

JIEI

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The main problem in this thesis is the implementation of the principles of accountability and transparency in the management of zakat, infaq and alms of the Payakumbuh City Amil Zakat Agency (BAZNAS) and their implications for BAZNAS performance. Payakumbuh and its implications for the performance of BAZNAS. The type of research used is qualitative research, by adopting case study research. The case in BAZNAS Payakumbuh City is that in 2020 the amount of zakat that can be collected is 2.1 billion rupiahs, while the potential for zakat in Payakumbuh City reaches 6.1 billion rupiahs annually. Data collection techniques used are through observation, interviews and documentation. Data processing was carried out in a qualitative descriptive manner, then described and classified aspects of certain problems and explained through effective sentences. From the research that the authors conducted in the field, it can be concluded that BAZNAS Payakumbuh City has implemented the principle of accountability in managing ZIS funds in accordance with the concept developed by Indonesia Magnifence of Zakat (2011) both in the decision-making process and in the process of policy outreach. Furthermore, the principle of transparency carried out by BAZNAS Payakumbuh City has not fully implemented the principle of transparency. Presentation of information as a whole has not been carried out by BAZNAS Payakumbuh City. As well as proposals that are received, whether they are acceded or not, they have not been published digitally on social media, so mustahiq have to come back and forth to the office to ask how far the submission process is. Currently, of the five indicators of transparency principles, there are two transparency principles that have not been fully implemented by BAZNAS Payakumbuh, namely the publication of balance sheets and sharia audits. This research still shows 'mix results' regarding the impact of implementing accountability and transparency on BAZNAS performance. Data shows that from 2017 to 2020 the implementation of the principles of accountability and transparency had a negative impact with a decrease in collection performance in 2018. However, in 2017 it showed contradictory results. The explanation for this contradictory result is that there has been a change in regulation that ASN zakat at the high school and university levels is managed by the Provincial BAZNAS.

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Section: Pendahuluanunclassified

Analisis Akuntabilitas dan Transparansi Pengelolaan Zakat, Infak dan Sedekah (ZIS) (Studi Kasus Baznas Kota Payakumbuh)

Rifani,

Taufiq,

Sholihin

2023

JIEI

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“…In 2020, the realization of professional zakat receipts from the Baznas Kudus Regency reached two billion IDR (Baznas Kudus, 2021). This research is a research development Ambarsari et al (2020), Niffilayani (2019), dan Sudirman (2019). Ambarsari et al (2020) analyze the implementation of good governance in the financial reporting system, and Niffilayani (2019) dan Sudirman (2019) explore the implementation of good governance with internal data sources.…”

Section: Wiga : Jurnal Penelitian Ilmu Ekonomimentioning

confidence: 99%

“…This research is a research development Ambarsari et al (2020), Niffilayani (2019), dan Sudirman (2019). Ambarsari et al (2020) analyze the implementation of good governance in the financial reporting system, and Niffilayani (2019) dan Sudirman (2019) explore the implementation of good governance with internal data sources. This study seeks to obtain a complete picture of stakeholders, especially managers, donors (Muzakki), and recipients (Mustahik), about good governance practices with instruments of transparency, accountability, responsibility, independence, fairness, and fairness justice.…”

Section: Wiga : Jurnal Penelitian Ilmu Ekonomimentioning

confidence: 99%

Implementation of Good Governance for Zakat Management (Case Study at Baznas Kudus Regency)

Baihaqi

Ulfa

2022

WIGA

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This study aims to analyze the implementation of good governance in Zakat Management Organisation (Baznas) Kudus. This study uses a qualitative method with an interpretive approach. The type of research is field research. The setting of the research was carried out at the Badan Amil Zakat Nasional (Baznas) of Kudus Regency. Data analysis techniques using data reduction, data presentation, and concluding. The informants of this research are the staff of Baznas Kudus and zakat stakeholders. The results of this study indicate that BAZNAS Kudus has been quite good in implementing the principles of transparency, accountability, responsibility, independence, and fairness. Komite Nasional Kebijakan Governansi (KNKG) in 2022 has issued General Guidelines for the Governance of Indonesian Non-Profit Organizations. The governance principles are transparency, accountability, ethics, and sustainability. For further research, this guide can be used as an analysis tool for the implementation of good governance in nonprofit organizations.

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“…BAZNAS is an institution that collects zakat, infaq, and sadaqah funds from Muslim communities that have more wealth and distributes them to other Muslims who have economic limitations. BAZNAS has the task and functions to collect and distribute zakat, infaq, and alms nationally (Ambarsari et al, 2020). The zakat management system must be integrated with humility, integration plans, loyalty, and as a social institution for better economic growth and outcomes (Wardani & Fachrunnisa, 2022).…”

Section: Introductionmentioning

confidence: 99%

The Effect of Good Zakat Governance (GZG) Implementation on Muzakki Satisfaction at the National Amil Zakat Agency (BAZNAS) East Kutai Regency

Iswanto,

Riswan,

Ashar

et al. 2023

Ekonomika Syariah

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<p>This study aims to determine the effect of accountability, responsibility, transparency, and Fairness on Muzakki satisfaction in Baznas Kutai Timur. This type of research is quantitative, with samples taken by accidental sampling. Data collection techniques include observation, documentation, and questionnaires. Data analysis techniques include validity tests, reliability tests, classical assumption tests, multiple regression tests, and hypothesis tests. The results of this study show that partially, the variables of Accountability, Responsibility, transparency, and Fairness have a significant positive effect on Muzakki satisfaction in Baznas Kutai Timur. Simultaneously, Accountability, Responsibility, transparency, and fairness (justice) have a positive and significant effect on Muzakki satisfaction in Baznas Kutai Timur.</p><em>Penelitian ini bertujuan untuk mengetahui pengaruh Akuntabilitas, Responsibilitas, Transparansi dan Fairness (keadilan) terhadap kepuasan Muzakki di Baznas Kutai Timur. Adapun jenis penelitian ini adalah penelitian kuantitatif dengan sampel menggunakan accidental sampling. Teknik pengumpulan data berupa observasi, dokumentasi, dan angket. Teknik analisis data yaitu uji validitas, relibilitas, uji asumsi klasik, uji regresi berganda dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa secara parsial variabel Akuntabilitas, Responsibilitas, Transparansi dan Fairness (keadilan) berpengaruh positif signifikan terhadap kepuasan Muzakki di Baznas Kutai Timur. Secara simultan Akuntabilitas, Responsibilitas, Transparansi dan Fairness (keadilan) berpengaruh positif dan signifikan terhadap Kepuasan Muzakki di Baznas Kutai Timur.</em>

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Analisis Penerapan Good Corporate Governance pada Sistem Pelaporan Keuangan BAZNAS Kabupaten Kebumen

Cited by 3 publications

References 4 publications

Analisis Akuntabilitas dan Transparansi Pengelolaan Zakat, Infak dan Sedekah (ZIS) (Studi Kasus Baznas Kota Payakumbuh)

Analisis Akuntabilitas dan Transparansi Pengelolaan Zakat, Infak dan Sedekah (ZIS) (Studi Kasus Baznas Kota Payakumbuh)

Implementation of Good Governance for Zakat Management (Case Study at Baznas Kudus Regency)

The Effect of Good Zakat Governance (GZG) Implementation on Muzakki Satisfaction at the National Amil Zakat Agency (BAZNAS) East Kutai Regency

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