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All Journal Ziswaf : Jurnal Zakat dan Wakaf Jurnal Riset Akuntansi dan Keuangan
Muhamad Wahyudi, Muhamad
Unknown Affiliation
Religion Economics, Econometrics & Finance Social Sciences Other

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Zakat Institution of Financial Transparency Model: An Explanatory Research Wahyudi, Muhamad; Huda, Nurul; Herianingrum, Sri; Ratnasari, Ririn Tri
ZISWAF Vol 8, No 2 (2021): ZISWAF: Jurnal Zakat dan Wakaf
Publisher : State Islamic Institute of Kudus (IAIN Kudus)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.297 KB) | DOI: 10.21043/ziswaf.v8i2.9358

Abstract

Public demand for financial transparency of zakat institutions is getting stronger. The weak quality of financial reports resulted in a distrust of this institution. Therefore, a framework is needed as a reference in compiling and presenting quality financial reports that meet public expectations. This article aims to propose a financial transparency framework for the Amil Zakat Institution (LAZ) in Indonesia. This is a descriptive qualitative study with an explanatory approach. Furthermore, data collection was carried out through studies related to financial transparency of the institution and was complemented by interviews with directors, distribution managers, accounting staff, and three muzaki of zakat institutions in Central Java. The results concluded that the framework for transparency practice in the financial statements of zakat institutions comprises three parts, namely the principle of tauhid as a foundation component. Amil zakat's professionalism, internal audit, internal control, and financial accounting standards are the principal components, as well as the use of the website as support. The implication of this study is that the credibility of zakat institutions can be increased by improving the quality of financial reports.
Accountability Practices Based on Zakat Institutions Website in Indonesia Wahyudi, Muhamad; Herianingrum, Sri; Ratnasari, Ririn Tri
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i3.31225

Abstract

Website-based accountability is the right choice for zakat institutions to increase the positive image of the public. This study aims to reveal how zakat institutions use the website in disclosing public accountability. This research is a qualitative research with a content analysis technique approach to test how big the accountability index is based on the zakat institution website. The research sample consisted of 26 zakat institutions at the national level in Indonesia. Inter-rater analysis techniques are used to test data reliability. The results reveal that the practice of website-based accountability in zakat institutions in Indonesia is still low. This can be seen from the three-dimensional score, namely 43% transparency, 34% accountability, and 27% responsibility and the total score on the average website-based accountability index only gets a score of 299 out of 637 or 43%. The implication of this research is that the use of websites as a means of delivering public accountability can increase public integrity and trust in zakat institutions.
Co-Authors Nurul Huda Ririn Tri Ratnasari Sri Herianingrum