How is the Transparency of Zakat Management Entities in Indonesia?

Efri Syamsul Bahri(1*), Halimah Yumna Zakiyyah(2), Ahmad Bisyri(3),


(1) Sekolah Tinggi Ekonomi Islam SEBI, Indonesia
(2) Sekolah Tinggi Ekonomi Islam SEBI, Indonesia
(3) Sekolah Tinggi Ekonomi Islam SEBI, Indonesia
(*) Corresponding Author

Abstract


Zakat is the third pillar of Islam. Zakat must meet the requirements of meeting the nisab. The potential for zakat in Indonesia reaches IDR 233.8 trillion, but its realization has only reached IDR 10.2 trillion. This study aims to measure the transparency index of zakat management entities in three dimensions: financial transparency, management, and programs. This study quantitatively measured using a descriptive approach. Data were collected through questionnaires from zakat management entities, namely Dompet Dhuafa, Indonesian Zakat Initiative, and Baitulmaal Muamalat. The data were processed using a multistage weight index model. A non-probability sampling approach with purposive sampling was used for the sample selection. This study indicates that the transparency index values of the three LAZs are in the transparent category. The Indonesian Zakat Initiative (n=0.90), Baitulmaal Muamalat (n=0.85), and Dompet Dhuafa (n=0.83). Initiative Zakat Indonesia (IZI) obtained the highest index value in the financial dimension. Baitulmaal Muamalat obtained the highest index value in the financial dimension. Dompet Dhuafa obtained the highest index value in the management dimension. Thus, the three LAZs must continue to maintain and increase the value of the transparency index to maintain a good zakat management entity

Full Text:

PDF

References


Abdel Mohsin, M. I. (2020). A Fresh View On Zakah As A Socio-Financial Tool To Promote Ethics, Eliminate Riba And Reduce Poverty. International Journal of Management and Applied Research, 7(1), 55–71. https://doi.org/10.18646/2056.71.20-004

Abu-Tapanjeh, A. M. (2009). Corporate Governance From the Islamic Perspective: A Comparative Analysis with OECD Principles. Critical Perspectives on Accounting, 20(5), 556–567. https://doi.org/10.1016/j.cpa.2007.12.004

Anshori. (2018). Studi Ayat-Ayat Zakat Sebagai Instrumen Ekonomi Islam Dalam Tafsir Al Misbah. Misykat Al-Anwar Jurnal Kajian Islam Dan Masyarakat, 29(1).

Ascarya, & Yumanita, D. (2018). Analisis Rendahnya Pengumpulan Zakat di Indonesia dan Alternatif Solusinya.

Athifah, A., Bayinah, A. N., & Bahri, E. S. (2018). Pengaruh Akuntabilitas Publik dan Transparansi Laporan Keuangan Terhadap Kepercayaan Donatur pada Yayasan PPPA Daarul Qur’an Nusantara. Perisai : Islamic Banking and Finance Journal, 2(1), 54. https://doi.org/10.21070/perisai.v2i1.1496

Baznas. (2019). Statistik Zakat Nasional 2019 (National Zakat Statistics 2019). In Baznas. Baznas.

Canggih, C., Fikriyah, K., & Yasin, A. (2017). Potensi Dan Realisasi Dana Zakat Indonesia. Al-Uqud : Journal of Islamic Economics, 1(1), 14. https://doi.org/10.26740/jie.v1n1.p14-26

Fadilah, S. (2011). Analisis Penerapan “ Good Governance ” Dilihat dari Implementasi Pengendalian Intern dan “ Total Quality Management .” Prosiding Seminar Nasional Penelitian Dan PKM: Sosial, Ekonomi Dan Humaniora, 2(1), 387–400.

Hasrina, C. D., Yusri, Y., & Sy, D. R. A. S. (2019). Pengaruh Akuntabilitas dan Transparansi Lembaga Zakat Terhadap Tingkat Kepercayaan Muzakki Dalam Membayar Zakat Di Baitul Mal Kota Banda Aceh. Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi Dan Hukum, 2(1), 1–9. https://doi.org/10.30601/humaniora.v2i1.48

Hermawan, S., & Rini, R. W. (2018). Pengelolaan Dana Zakat, Infaq, Dan Shadaqah Perspektif Shariah Enterprise Theory. Riset Akuntansi Dan Keuangan Indonesia, 1(1), 12–24. https://doi.org/10.23917/reaksi.v1i1.1974

Ismail, A. S., Ahmad, Farid Mas’udi, M., Bahri, E. S., Halim, I., Tajang, M. N., Qasim, F., Hambali, A., & Erianton, P. (2018). Fikih zakat kontekstual indonesia.

Karim, N. K., Sasanti, E. E., Lenap, I. P., & Sari, N. K. (2019). Transparansi dan Akuntabilitas Pengelolaan Dana Zakat Berbasis Website Pada Lembaga Pengelola Zakat di Indonesia. Jurnal Riset Akuntansi Aksioma, 18(2), 13–28.

KNKG. (2006). Pedoman Umum Good Corporate Governance Indonesia. Komite Nasional Kebijakan Governance., 1–30.

Maulina, A. (2020). Zakat Management Transparency with OPZ Transparency Index (Comparative Study between Baznas Kulon Progo and Dompet Dhuafa Yogyakarta). In Universitas Islam Indonesia. https://doi.org/10.1016/j.tmaid.2020.101607%0Ahttps://doi.org/10.1016/j.ijsu.2020.02.034%0Ahttps://onlinelibrary.wiley.com/doi/abs/10.1111/cjag.12228%0Ahttps://doi.org/10.1016/j.ssci.2020.104773%0Ahttps://doi.org/10.1016/j.jinf.2020.04.011%0Ahttps://doi.o

Mujiatun, S. (2018). Model of professional zakat management in indonesia. International Journal of Economics, Business and Management Research, 2(4), 80–90.

Mutmainah, L. (2018). Implementasi Prinsip Transparansi dan Akuntabilitas Organisasi Pengelola Zakat melalui Penyediaan Informasi dan Internet Financial Reporting pada Website. Jurnal Middle East and Islamic Studies, 5(2), 166–189.

Nasim, A., & Romdhon, M. R. S. (2014). Pengaruh transparansi laporan keuangan, pengelolaan zakat, dan sikap pengelola terhadap tingkat kepercayaan muzakki (Studi kasus pada Lembaga Amil Zakat di Kota Bandung). Jurnal Riset Akuntansi Dan Keuangan, 2(3), 550–561. https://ejournal.upi.edu/index.php/JRAK/article/view/6603/4481

Nurhayati, N., Fadilah, S., Iss, A., & Oktaroza, M. L. (2018). Pengaruh Kualitas Informasi Akuntansi, Akuntabilitas Dan Transparansi Pelaporan Keuangan Terhadap Tingkat Penerimaan Dana Zakatpada Badan Amil Zakat (BAZ) Di Jawa Barat. Prosiding SNaPP2014 Sosial,Ekonomi, Dan Humaniora.

Permana, A., & Baehaqi, A. (2016). Manajemen Pengelolaan Lembaga Amil Zakat Dengan Prinsip Good Governance Agus Permana Ahmad Baehaqi. Al-Masraf(Jurnal Lembaga Keuangan Dan Perbankan), 3(2), 117–131.

Puskas. (2019a). Indeks Transparansi Organisasi Pengelola Zakat. In Puskas.

Puskas. (2019b). Indikator Pemetaan Potensi Zakat (IPPZ). Baznas.

Puskas BAZNAS RI. (2021). Hasil Pengukuran Indeks Transparansi Organisasi Pengelola Zakat 2020. In Pusat Kajian Strategis BAZNAS RI (Vol. 1, Issue 1).

Ridlo, M., & Sari, F. I. (2020). The Effect of Unemployment, Economic Growth on Poverty with Zakat as a Moderation Variable. Al-Amwal : Jurnal Ekonomi Dan Perbankan Syari’ah, 12(1), 22. https://doi.org/10.24235/amwal.v1i1.5761

Samsul Haidir, M. (2020). Analisis Kinerja Pengelolaan Zakat di Badan Amil Zakat Nasional (BAZNAS) Kota Yogyakarta. Jurnal Ekonomi Islam, 11(1).

Septiarini, D. F. (2011). Pengaruh Transparansi dan Akuntabilitas terhadap Pengumpulan Dana Zakat, Infaq dan Shodaqoh pada LAZ di Surabaya. AKRUAL: Jurnal Akuntansi, 2(2), 172. https://doi.org/10.26740/jaj.v2n2.p172-199

Sugiono, H. (2019). Analisis Pendapat Empat Madzhab Tentang Zakat Fitrah Menggunakan Uang. In UIN Raden Intan Lampung (Issue 9).

Teiwilang, L. A., Lapian, M., & Sendow, Y. (2017). Transparansi Hukum Tua Dalam Pelaksanaan Pembangunan Di Desa Pinabetengan Utara Kecamatan Tompaso Barat Kabupaten Minahasa. Jurnal Jurusan Ilmu Pengetahuan, 2(2).

Triyuwono, I. (2001). Metafora Zakat dan Shari’ah Enterprise Theory Sebagai Konsep Dasar dalam Membentuk Akuntansi Syari’ah. Jurnal Akuntansi Dan Auditing Indonesia, 5(2), 131–145.




DOI: 10.24235/amwal.v13i1.8373

Article Metrics

Abstract view : 0 times
PDF - 0 times

Refbacks

  • There are currently no refbacks.


 Al Amwal Indexed by:

          

 

 

This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. Creative Commons Licence
This work is licensed under a Creative Commons Attribution 4.0 International License.-->View My Stats