Contribution of Good Governance Principles to Strengthening Zakat Management in Indonesia: Confirmatory Factor Analysis

Tahliani, Hani

doi:10.37706/ijaz.v3i3.94

Cited by 12 publications

(16 citation statements)

References 6 publications

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“…Untuk mempermudah dalam pendistribusian zakat kepada pihak yang berhak menerima maka dibutuhkan peran dari lembaga atau Organisasi Pengelola Zakat (OPZ). OPZ berperan dalam pengumpulan dan pendistribusian kekayaan dari muzakki ke pihak yang berhak menerima (Tahliani, 2018).…”

Section: Pendahuluanunclassified

“…Sebagai institusi Islam, dalam menjalankan fungsinya OPZ harus mematuhi nilai-nilai atau etika dan norma dalam Islam seperti prinsip amanah, transparasi, kepatuhan terhadap Syariah Islam, akuntanbilitas sehingga dapat membedakan dengan organisasi non-profit konvesional (Tahliani, 2018). Hal ini dipertegas dengan undang-undang no 23 tahun 2011 yang menyebutkan bahwa dalam pengelolaan zakat harus berasaskan pada Syariah Islam, amanah, kemanfaatan, keadilan, kepastian hukum, terintegrasi dan akuntanbilitas dan diperkuat dengan Keputusan Menteri Agama (KMA) No 333 tahun 2015 yang menyebutkan bahwa pengelolaan Lembaga Amil Zakat harus berdasarkan pada praktek pengelolaan organisasi yang professional yang mengarah kepada konsep New Public Management (NPM) (Ahim Abdurahim, Hafiez Sofyani, 2018) .…”

Section: Pendahuluanunclassified

“…Berdasarkan penjelasan di atas maka kinerja OPZ tidak hanya diukur dari keefektifan pendistribusian zakat namun juga dilihat dari profesionalisme dalam pengelolaan organisasi yang tercermin dalam penciptaan tata kelola organisasi yang baik (good governance) (Ahim Abdurahim, Hafiez Sofyani, 2018;Amara & Atia, 2016;Mubtadi & Susilowati, 2018;Tahliani, 2018;Taisir et al, 2017;Wahab & Rahim Abdul Rahman, 2011). Pengelolaan secara professional merupakan upaya untuk menciptakan new public management dan meningkatkan kepercayaan masyarakat terhadap OPZ.…”

Section: Pendahuluanunclassified

“…Sebagaimana dijelaskan di atas bahwa dalam menjalankan kegiatannya, OPZ harus berdasarkan norma dan etika dalam kaidah Islam yaitu amanah, transaparansi, akuntabilitas dan kepatuhan terhadap Syariah Islam yang dapat diwujudkan dengan penerapan tata kelola organisasi yang baik (good governance) sebagai bagian dari pencapaian tujuan organisasi dan penerapan stretegi manajemen. Penerapan Good Governance (GG) merupakan isu yang penting dalam rangka meningkatkan kinerja OPZ yang dapat dilihat dari aspek manajemen, pelayanan public serta kepercayaan masyarakat (muzakki) terhadap organisasi tersebut (Tahliani, 2018). Penerapan GG pada organisasi publik ini tidak terlepas dari prinsip transparansi, akuntabilitas, tanggungjawab, idependensi, dan keterbukaan/kejujuran yang sejalan dengan kaidah norma dan etika dalam Syariah Islam.…”

Section: Pendahuluanunclassified

“…Sebagai lembaga Islam, lembaga zakat harus mematuhi nilai-nilai etika dan moral Islam. Prinsip-prinsip amanah (kepercayaan), transparansi, akuntabilitas, dan kepatuhan syariah adalah di antara karakteristik yang membedakan lembaga zakat dari lembaga konvensional (Tahliani, 2018) Sebagai badan hukum di bawah pengawasan Negara, organisasi pengelola zakat memiliki tugas untuk mengumpulkan Zakat dan mendistribusikan ke berbagai penerima yang berbeda sesuai dengan ketentuan dan prinsip-prinsip Syariah Islam yang disyaratkan oleh ketentuan penerapan Zakat (Shehata, 2014). OPZ adalah infrastruktur untuk sistem keuangan Islam di bawah Negara Islam yang secara global menerapkan hukum Allah (Amara & Atia, 2016).…”

Section: Organisasi Pengelola Zakatunclassified

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Conceptualization Good Amil Governance In Zakat Institution

Wijayati¹

2021

JBMR

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This study aims to analyze the implementation of good amil governance in the largest zakat organization in Indonesia to provide an overview of the extent of the implementation of good amil governance. OPZ performance is not only measured by the effectiveness of zakat distribution but also seen from professionalism in organizational management which is reflected in the creation of good organizational governance Professional management is an effort to create new public management and increase public trust in OPZ. Public trust in OPZ is very important because it relates to trust in the management and distribution of zakat in a professional manner which in turn can increase the potential for zakat acceptance so that it can be used to improve social welfare. This research is a qualitative study by analyzing the contents of the financial statements and websites of zakat organizations. The implementation of Good Governance (GG) is an important issue in order to improve the performance of OPZ which can be seen from the aspects of management, public services and public trust (muzakki) in the organization The implementation of GG in public organizations is inseparable from the principles of transparency, accountability, responsibility, independence, and openness / honesty which are in line with the norms and ethics principles in Islamic Sharia. The results show that most zakat organizations have implemented good amil governance, but there are some components that have not been disclosed in the financial statements or websites.

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Section: Pendahuluanunclassified

Section: Organisasi Pengelola Zakatunclassified

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Conceptualization Good Amil Governance In Zakat Institution

Wijayati¹

2021

JBMR

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Sharia governance and organizational performance in zakat management organization: evidence from Indonesia

Zakiy,

Falikhatun,

Fauziah

2023

JIABR

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Purpose This paper aims to investigate the impact of sharia governance on organizational performance in zakat management institutions in Indonesia over the period 2017–2021. Design/methodology/approach This study examined 33 zakat management organizations in Indonesia from 2017 through 2021 for 151 observations. Gross allocation ratio and growth of ZIS collection are used as organizational performance measures. The independent variables in this study are board of director size, educational background of the board of directors, sharia supervisory board size, sharia supervisory expertise, supervisory size and management size. Also, the study uses size, age and audit opinion as control variables to help measure the relationship between sharia governance and organizational performance. Findings This study shows that the board of directors and supervisory size positively and significantly affect organizational performance. Then, the educational background of board of directors has a negative and significant effect on organizational performance. In Model 1, sharia supervisory board size has a positive and significant effect on organizational performance, but in Model 2, sharia supervisory board size does not. Meanwhile, sharia supervisory expertise and management board size do not affect organizational performance. Practical implications The findings in this study illustrate the importance of transparency in the zakat management organization. Transparency helps minimize conflicts of interest and information asymmetry in the zakat management organization. In addition, sharia governance mechanism helps regulators and top management to make effective policies to improve and enhance organizational performance. Social implications Sharia governance is essential for zakat management organizations to increase accountability, credibility and public trust and support the practice of zakat management organizations. Originality/value This study discusses sharia governance and organizational performance in socioreligious organizations, especially zakat management organizations, which are still rarely carried out. Thus, this study broadens the insights of sharia governance and highlights the importance of performance appraisal in zakat management organizations.

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The Implication of Good Governance in Elevating Muzaki's Loyalty to the Islamic Philantrophy Organizations in Salatiga City and Semarang Regency, Indonesia

Hidayati

2022

INFSL3

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This research aims to measure and empirically examine the impact of good governance and understanding of the teachings of ZIS (zakat, infaq, and sadaqah) on Muslims loyalties to the zakat institutions in Salatiga City and Semarang Regency. This research is a quantitative model that employs a questionnaire to gather the primary source for the research variables. The population of this research is muzaki in both areas, and the samples were taken from 94 respondents who regularly deliver their zakat, infaq, and sadaqah through a zakat institution. This study concludes that, firstly, implementing good governance on zakat institutions significantly influences the loyalty of Muslims to zakat institutions in Salatiga and Semarang; hence, the first hypothesis is accepted. Secondly, understanding of teachings on ZIS does not influence the loyalty of Muslims to zakat institutions in Salatiga and Semarang; hence, the second hypothesis is rejected. Third, implementing good governance and understanding of teachings on ZIS influence simultaneously the loyalty of Muslims to zakat institutions in Salatiga and Semarang, so the third hypothesis is accepted. This study notes that the dominant factors influencing muzaki's loyalty arise from external aspects (implementation of good governance), not internal (understanding, piety, and social relations). This research highly recommends that either BAZNAS or LAZ should develop their quality of zakat management systems to encourage Muslims to deliver ZIS through zakat institutions. Thus, zakat funds can be maximally empowered and contribute to the welfare of society.

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Contribution of Good Governance Principles to Strengthening Zakat Management in Indonesia: Confirmatory Factor Analysis

Cited by 12 publications

References 6 publications

Conceptualization Good Amil Governance In Zakat Institution

Conceptualization Good Amil Governance In Zakat Institution

Sharia governance and organizational performance in zakat management organization: evidence from Indonesia

The Implication of Good Governance in Elevating Muzaki's Loyalty to the Islamic Philantrophy Organizations in Salatiga City and Semarang Regency, Indonesia

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