Komparasi Sistem Pengendalian Internal Pengelolaan Lembaga Amil Zakat

Nikmatuniayah, Nikmatuniayah

doi:10.18202/jamal.2014.12.5037

Cited by 5 publications

(5 citation statements)

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“…Evaluation of the zakat institution accountability (Huda & Sawarjuwono, 2013;Nikmatuniayah, 2014). The utilization of internet media in accountability implementation (Abidin et al, 2014;Lestari et al, 2015;Rini, 2016).…”

Section: Accountability and Transparencymentioning

confidence: 99%

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The Direction of Zakat Accounting Research: An Analysis of The Issues and Implications of Zakat Institution Management Practice

Rusdianto

2022

al-Uqud

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Research on zakat accounting plays an essential role in the development process and zakat management practice. Many studies have discussed zakat management, including the process of zakat collection, management, distribution, and financial management. This research investigates various themes, findings, and approaches to give theoretical and practical contributions. This research uses the Systematic Literature Review (SLR) method. The review's focus is the publication of zakat accounting between 2009-2019. The search for research articles on zakat accounting is identified with relevant words such as Islamic accounting, zakat accounting, zakat performance, zakat governance, and zakat. The process consists of planning, conducting, and reporting. This research contributes in several ways. The first provides an analysis focused on zakat accounting research. The study results indicate that the theme widely discussed in zakat accounting research is the influence of accounting information, evaluation on zakat institution performance, zakat institution governance, management of zakat on business, zakat institution audit, and other issues. The second reveals the practices of zakat accounting at various zakat institutions. Finally, this research demonstrates the implications of zakat management practice and input for further zakat accounting research.

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Section: Accountability and Transparencymentioning

confidence: 99%

“…Research on zakat accounting and zakat management continues to develop. There are several aspects of zakat research such as the process of zakat collection (Nikmatuniayah et al, 2017;Putriana, 2018), zakat management (Lubis et al, 2018;Mubtadi, 2019;Nikmatuniayah, 2014;…”

Section: Introductionmentioning

confidence: 99%

The Direction of Zakat Accounting Research: An Analysis of The Issues and Implications of Zakat Institution Management Practice

Rusdianto

2022

al-Uqud

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“…Tujuan utama pengendalian internal adalah untuk menjamin kepatuhan terhadap kebijakan, rencana, prosedur, hukum, dan kebijakan (Pramono, 2006). Sementara pengendalian internal organisasi yang baik dapat dilakukan dengan cara: (1) menjalankan organisasi secara efektif dan efisien, (2) membuat Laporan Keuangan secara akuntabel, dan (3) mematuhi hukum dan ketentuan perundang-undangan yang berlaku (Nikmatuniayah, 2014).…”

Section: Pendahuluanunclassified

Komponen Sistem Pengendalian Internal pada Badan Amil Zakat Nasional (BAZNAS)

Rahman¹

2021

Isl. Eco. Fin. Jour.

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This study aims to evaluate the application of the internal control system in the management of zakat at the National Amil Zakat Agency of Gorontalo Regency. Models and data analysis techniques using descriptive methods and gap analysis, namely by analyzing/evaluating the gap between the implementation of the components of the internal control system of the Zakat Management Organization (OPZ), which consists of the availability of organizational structure, availability of job descriptions, job rotation and periodic leave, availability of documents with printed numbers, availability of separate special accounting divisions, availability of internal auditors, financial statements audited by public accountants. The results show that the internal control system in BAZNAS Gorontalo Regency has been mostly implemented. As for some components that have not been implemented, this is due to understandable reasons.

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“…The lack of standardization of zakat management which can give a guarantee of good service quality to the stakeholders and society (IMZ and PEBS, 2009:58-67). Additionally, Nikmatuniayah (2014) proved that zakat organizations still had weakness in internal control.…”

Section: Background Of the Researchmentioning

confidence: 99%