The Bricolage of Financial Technology, Accountability, and Zakat Management in Indonesia

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui implementasi akuntabilitas pengelolaan zakat di Indonesia serta menganalisis dampak penerapan finansial teknologi dalam kerangka akuntabilitas pengelolaan zakat di Indonesia. Metode yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan framework systematic literature review. 3 pertanyaan utama dirumuskan untuk mengakomodir framework systematic literature review. Diperoleh dua puluh empat artikel yang diterbitkan pada jurnal nasional maupun internasional terakreditasi. Hasil analisis terhadap seluruh artikel tersebut adalah akuntabilitas pengelolaan zakat di Indonesia diwujudkan dalam bentuk laporan keuangan yang disusun oleh organisasi pengelola zakat dengan mengacu pada PSAK 109. Penyelesaian masalah terkait rendahnya akuntabilitas pengelolaan zakat di Indonesia dapat diatasi melalui penerapan finansial teknologi dalam pengelolaan zakat oleh organisasi pengelola zakat. Namun demikian, masih dibutuhkan regulasi pemerintah yang mengatur lebih rinci mengenai bagaimana pelaksanaannya.Kata Kunci: Finansial Teknologi Syariah, Akuntansi Syariah, Zakat, Indonesia. ABSTRACTThis study aims to determine the implementation of zakat management accountability in Indonesia and to analyze the impact of the application of financial technology in the accountability framework of zakat management in Indonesia. We employed the systematic literature review framework as a methodology to achive the research’s objectives. Three main questions were formulated to accommodate the systematic literature review framework. Twenty-four articles published in accredited national and international journals were obtained. The results of our study indicate that the accountability of zakat management in Indonesia is manifested in the form of financial reports prepared by the zakat management office with reference to PSAK 109. Solving problems related to the low accountability of zakat management in Indonesia can be overcome through the application of financial technology. However, there is still a need for government regulations that regulate in more detail on how to implement the financial technology.Keywords: Sharia Financial Technology, Sharia Accounting, Zakat, Indonesia.

Criticisms The Government's Role of Zakat Regulation in Indonesia for Improving the Zakat Potential

“…Appropriate use of technological advances in managing the zakat process can increase efficiency to optimize existing potential (Lubis & Azizah, 2018). However, government regulations are still needed that regulate in more detail how to implement it (Ramadhani et al 2021). Opening complete information about zakat management as well as reports on activities that have been and will be carried out more transparently to the Muslim community in Indonesia can strengthen the credibility of zakat management institutions (LAZ and BAZNAS) thereby making the community participate maximally directly in supervising its management (Aqbar & Iskandar, 2019;Mislan et al, 2020).…”

“…Source Analyzing muzakki behavior in paying zakat based on the specific type of zakat (business zakat/agricultural zakat/professional zakat) Mislan et al (2020) Measuring the extent to which the application of financial technology can increase the accountability of zakat funds Ramadhani et al (2021) Comparing the efficiency of mandatory and voluntary zakat policies on the ratio of zakat collection with a wider range of countries and more recently time (thief et al (2022) Measuring the effectiveness of the realization of zakat receipts in reducing its potential in Indonesia with a quantitative approach Fauzi & Gunawan, (2022) Involving educational institutions in researching the effectiveness of zakat receipts because Indonesia will face a demographic bonus Fauzi & Gunawan, (2022) Designing strategies to increase the effectiveness of zakat and tax collection Wijayanti et al (2022) Analyzing differences in compliance and implementation of paying zakat and taxes in countries that have zakat regulations as a tax deduction. Wijayanti et al (2022)…”