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All Journal Indonesian Journal of Applied Accounting and Finance
Wulan Pratiwi
Politeknik Negeri Banjarmasin
Economics, Econometrics & Finance

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Pengukuran Kesiapan Digitalisasi tTerhadap Penghimpunan, Pendistribusian, Pendayagunaan, dan Pelaporan ZIS pada BAZNAS Provinsi Kalimantan Selatan Mairijani; Manik Mutiara Sadewa; Wulan Pratiwi
Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2023): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v3i2.2264

Abstract

Entering the Industrial Revolution 4.0, digital technology is an essential part of business line development. This is evident by the decrease in the number of people using the internet; ultimately, social and business organizations must turn to digital media. This study aims to explain how ready digitalization is for the collection, distribution, and reporting of zakat, infaq, and sadaqah in BAZNAS of South Kalimantan Province. Descriptive research using a quantitative approach. Data collection techniques used questionnaires and interviews with amil, especially in the field of ZIS and DSKL collection, distribution, and reporting at BAZNAS of South Kalimantan Province. To calculate the OPZ Digital Readiness Index (IKDZ), the Multi-Stage Weighated Index method was used. The results showed that the collection action received a score of 0.326, the distribution and utilization action received a score of 0.245, and the reporting action received a score of 0.302. Overall, the digitalization readiness level for ZIS and DSKL management reached 0.872, which is at the original digital level and falls into the excellent category.
Co-Authors Mairijani Manik Mutiara Sadewa