Wahyudi, Amin and Handayati, Puji (2018) Digitizing Zakat Management in Improving LAZ Accountability. In: Proceedings of the 2nd International Research Conference on Economics and Business, 22-23 October 2018, Savana Hotel Malang, INDONESIA.
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Abstract
In response to the increasing potential growth of zakat, the increasing growth of the provincial level of zakat management institutions also occurred. However, the community's response to the presence of the institution still relatively low. The community prefers to channel zakat directly to those who are entitled to receive it. This study aims to examine the financial accountability of zakat management institutions at the provincial level by looking at the utilization of digital-internet technology as a tool for financial disclosure to donors and other stakeholders. This research is qualitative research with interpretive descriptive methods. Data collection was carried out by observing the official websites of the provincial-level Amil Zakat institution. The content analysis is used to analyze the research objectives. The results of this study indicate that none of the 9 institutions of provincial level amil zakat uses digital-internet technology or online media as a tool for finan cial information disclosure. This finding indicates that the accountability of periodic reporting of the provincial amil zakat institutions still low. Therefore, this study recommends that the provincial amil zakat institution, using digital-internet technology as a tool to perform their accountability, since it is more effective and efficient. There is also a need to encourage the government to urge the provincial-level Amil Zakat institutions to disclose their financial reporting on their official websites as part of their financial accountability, because it is in line with the needs of the community.
| Item Type: | Conference (Paper) |
|---|---|
| Keyword: | zakat, accountability, LAZ, digital-internet |
| Subjects: | 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150101 Accounting Theory and Standards 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150199 Accounting, Auditing and Accountability not elsewhere classified |
| Divisions: | Fakultas Ekonomi dan Bisnis Islam > Jurusan Perbankan Syariah |
| Depositing User: | Perpustakaan IAIN Ponorogo |
| Date Deposited: | 12 Apr 2023 03:51 |
| Last Modified: | 12 Apr 2023 03:51 |
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