Novendi Arkham Mubtadi
Faculty of Economics and Business, Universitas Peradaban, Central Java

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

LOCAL WISDOM-BASED ACCOUNTABILITY AS AN EFFORT TO PREVENT CORRUPTION OF ZAKAT FUNDS IN INDONESIA: A Case Study at BAZNAS Kebumen Regency, Central Java Province Novendi Arkham Mubtadi; Dewi Susilowati
Asia Pacific Fraud Journal Vol 3, No 2 (2018): Volume 3, No.2nd Edition (July-December 2018)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.664 KB) | DOI: 10.21532/apfjournal.v3i2.84

Abstract

The purpose of this study is to measure and analyse the accountability of zakat institutions in Indonesia which is based on local wisdom values. This study is conducted with qualitative approach by using BAZNAS Kebumen Regency as the research sample. The result shows that for the past 4 years, there have been fluctuations in zakat disbursement program at BAZNAS Kebumen. In addition, this study also examines how the zakat institution has improved in terms of disbursement activities. The result of this research is expected to be useful for future discussions on the potential ways to prevent corruption of zakat funds in Indonesia. Thus, the outcomes of the discussions would be useful guide for policymakers in improving the zakat institution’s disbursement system.