The Effect of Internal Control, Information Technology and Audit on Good Amil Governance Practices

Yolanda, Fera; Zaenal, Muhammad Hasbi; Pramono, Sigid Eko

doi:10.37706/ijaz.v5i2.223

Cited by 7 publications

(5 citation statements)

References 2 publications

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“…Most studies have investigated the potential and usage of ICT to support zakat management and services. The effect of ICT in zakat management has been investigated, indicating its significant and positive effect on good governance (Yolanda et al, 2020). Hakim et al (2020) proposed the use of digital technology for zakat collection.…”

Section: Introductionmentioning

confidence: 99%

ICT-based collaborative framework for improving the performance of zakat management organisations in Indonesia

Mutamimah

Alifah

Gunawan

et al. 2021

JIABR

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Purpose This paper aims to propose a framework for information and communication technology (ICT)-based collaborative zakat management to improve zakat management in Indonesia, especially in collection, distribution and empowerment. Design/methodology/approach This paper used a constructive method that used the 3 C (communication, coordination and cooperation) model to develop a framework. This included initial assessment of the current usage of ICT in zakat management and the expectation of collaborative zakat management through in-depth interviews and questionnaires. A focus group discussion was conducted to validate the model. Findings ICT is currently used for the administration of zakat management, providing zakat online services and reporting zakat to the public; ICT is not used for collaboration. The proposed collaboration using the 3 C model consists of communication, coordination and cooperation. The focus group discussion validates the proposed ICT-based collaboration framework as an effective strategy for increasing zakat management. Practical implications The results highlight strengthening institutional capacity and decreasing overlaps in zakat collection, distribution and empowerment. Zakat institutions need to restructure and reconstruct business processes based on ICT collaboration, and government must provide regulations and ICT infrastructure. Social implications The results increase equity and capacity in zakat distribution and empowerment, therefore it can improve poverty alleviation. Originality/value The potential and usage of ICT for collaboration among zakat management organisations have not been thoroughly explored. This paper proposes a conceptual framework for collaboration among zakat institutions using ICT to enhance the efficiency and effectiveness of zakat management.

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Section: Introductionmentioning

confidence: 99%

ICT-based collaborative framework for improving the performance of zakat management organisations in Indonesia

Mutamimah

Alifah

Gunawan

et al. 2021

JIABR

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“…An accountable and trusted zakat institution will have high credibility in public. This will help enhance the positive image of zakat institutions and become an attraction for people to make donation (Firmansyah & Devi, 2017;Yolanda et al, 2020). In addition, with accountability, zakat institutions can monitor and evaluate the effectiveness of the zakat programs being implemented (Lubis et al, 2022).…”

Section: The Importance Of Accountability In Zakat Institutionsmentioning

confidence: 99%

Godly accountability: reflection on ethics for zakat accountants

Zakiy,

Turahman

2023

JIAFR

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Purpose - This research aims to explore the forms of accountability of zakat institutions and their importance and to uncover the meaning of accountability from zakat accountants.Method - To achieve this goal, this study uses qualitative methods with a phenomenological approach. There are three key informants interviewed in this study. Data analysis in this study was divided into four stages: bracketing, noema, noesis, and eidetic reduction.Result - This study found that accountability is reflected in financial reporting and accountability is essential for zakat institutions to increase good governance and trust in the community. Accountability can be interpreted as having faith and ethics, righteousness, accountability to God, and accountability to humans.Implication - Internalizing ethics to become a zakat accountant is more honest and professional and upholds integrity in carrying out its duties.Originality - This research discusses the meaning of accountability from zakat accountant’s perspective and forms of accountability in zakat institutions. Empirical findings can be used to develop insight into accountability in zakat institutions.

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“…Research on the implementation of PSAK 109 and Good Governance in zakat institutions has been carried out a lot, including research (Fitri, Bulutoding, & Rahman, 2021), (Wahyuningsi, Bulutoding, & Suhartono, 2021) and (Andini & Syafina, 2022) where the results of the research stated that in the units studied; PSAK 109 has not been implemented so that good governance in zakat management has not been realized. In addition, research on Internal Control and Good Governance in zakat institutions has also been conducted by (Yolanda, Pramono, & Zaenal, 2020), whose research results can be concluded that internal control variables have a positive and significant effect on good governance. ; Furthermore, this study tries to explain the effect of implementing the PSAK 109 internal control system on good zakat governance and analyze the inhibiting factors of its implementation in BAZNAS Regency/City in West Java.…”

Section: Introductionmentioning

confidence: 99%

The Effect of the Implementation of Psak 109 and the Internal Control System on Good Zakat Governance in Baznas Regency/City in West Java

Yulianti

2023

AKSY

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AbstrakLahirnya UU Zakat Nomor 23 Tahun 2011 serta terbitnya standar akuntansi zakat menumbuhkan harapan baru terhadap pengelolaan zakat di Indonesia. Untuk mencapai tujuan pengelolaan tersebut maka zakat harus dikelola dengan baik, amanah dan transparan. PSAK 109 diberlakukan sebagai pedoman dalam penyusunan laporan keuangan di lembaga zakat. Namun pada prakteknya, PSAK 109 masih belum diterapkan secara merata. Selain itu beberapa hasil riset menunjukan bahwa zakat belum dikelola dengan baik, masih terdapat kendala dalam pengelolaannya. Studi ini mencoba menjelaskan tentang pengaruh penerapan PSAK 109 dan pelaksanaan sistem pengendalian intern. terhadap good zakat governance. Penelitian ini menggunakan metode kuantitatif dan dilakukan pada BAZNAS kab/kota di Jawa Barat. Hasil penelitian menunjukan bahwa PSAK 109, sistem pengendalian internal dan good zakat governance sudah diterapkan dengan baik di BAZNAS kab/kota di Jawa Barat. Adapun faktor penghambat penerapannya; masih terdapat kendala dalam perolehan dana APBD dari pemerintah, sedikit pemahaman SDM mengenai penerapan PSAK 109 dan belum terlalu menerapkan nilai etika dalam bekerja. Selanjutnya, berdasarkan hasil uji hipotesis dan uji koefisien determinasi bahwa penerapan PSAK 109 dan penerapan sistem pengendalian internal mempunyai pengaruh signifikan terhadap good zakat governance. Ditunjukan dengan hasil koefisien determinasi sebesar 0,721 atau 72,1%, artinya kontribusi diterapkannya PSAK 109 dan sistem pengendalian internal terhadap;good zakat governance, cukup besar.Kata Kunci: PSAK109, Pengendalian Internal, Zakat, Good Governance

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The Effect of Internal Control, Information Technology and Audit on Good Amil Governance Practices

Cited by 7 publications

References 2 publications

ICT-based collaborative framework for improving the performance of zakat management organisations in Indonesia

ICT-based collaborative framework for improving the performance of zakat management organisations in Indonesia

Godly accountability: reflection on ethics for zakat accountants

The Effect of the Implementation of Psak 109 and the Internal Control System on Good Zakat Governance in Baznas Regency/City in West Java

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