The Influence of Accountability and Transparency of Zakat Collecting Entities on Zakat Fund Receipt
DOI:
https://doi.org/10.15642/mzw.2025.7.2.199-217Keywords:
Accountability; Transparency; Zakat Fund ReceiptAbstract
Zakat strategically contributes to wealth distribution to reduce poverty and social inequality. Although the trend of zakat collection in Indonesia continues to increase, the accountability and transparency of financial reports of zakat institutions remain a challenge in building the trust of zakat payers. This study uses a quantitative approach, using BAZNAS and LAZ, licensed by the Ministry of Religious Affairs, for 2021–2023 as the subjects. Secondary data in the form of financial and annual reports were analyzed using IBM SPSS. The results show that accountability, financial transparency, and program transparency have a positive effect on zakat fund receipts, while management transparency has only a positive but insignificant effect. These findings emphasize the importance of implementing PSAK 409 standards and developing a systematic and adaptive transparency strategy for the development of information technology to strengthen governance and increase zakat collection.
Downloads
References
Ansoriyah, Faizatul, Kushandajani, Hartuti Purnaweni, and Retno Sunu Astuti. “The Framework of Zakat Managing Organization (OPZ) Synergy in Achieving SDGs Target.” The International Journal of Management Science and Business Administration 9, no. 1 (2022): 7–16. https://doi.org/10.18775/ijmsba.1849-5664-5419.2014.91.1001.
Ariani, Novia, and Laily Dwi Arsyianti. “The Influence of Internal and External Factors Towards Zakat Collection of Indonesia National Board of Zakat.” Global Journal Al-Thaqafah, 2020.
Arwani, Agus, Stenly Salenussa, Nurul Widyawati Islami Rahayu, Muhammad Fauzinudin Faiz, Pandu Adi Cakranegara, Abdul Aziz, and Andiyan Andiyan. “The Development of Economic Potential of People in Pandemic Through Earning Zakat Distribution.” International Journal of Professional Business Review 7, no. 2 (2022): 1–26. https://doi.org/10.26668/businessreview/2022.v7i2.414.
BAZNAS. “Outlook Zakat Indonesia 2024,” 2024, 1–103.
Charities Aid Foundation. “World Giving Index 2024: Global Trends in Generosity.” Charities Aid Foundation, 2024.
Chu, Vien, and Belinda Luke. “NPO Web-Based Accountability: How Can We Know If NPOs Are Doing Good Things?” Nonprofit and Voluntary Sector Quarterly 52, no. 1 (2023): 75–105. https://doi.org/10.1177/08997640211062856.
Ghaouri, Mohamed Hamza, Salina Kassim, Anwar Hasan Abdullah Othman, and Habeebullah Zakariyah. “Behavioural Intention of Zakat Participants Towards the Zakat Fund in Morocco.” ISRA International Journal of Islamic Finance 15, no. 1 (2023): 36–53. https://doi.org/10.55188/ijif.v15i1.484.
Hadi, Rahmini, Yoiz Shofwa Shafrani, Dewi Lamela Hilyatin, Sugeng Riyadi, and Basrowi. “Digital Zakat Management, Transparency in Zakat Reporting, and the Zakat Payroll System toward Zakat Management Accountability and Its Implications on Zakat Growth Acceleration.” International Journal of Data and Network Science 8, no. 1 (2024): 597–608. https://doi.org/10.5267/j.ijdns.2023.8.025.
Hariani, Indri Ade, and Wahyu Junaedi. “Pengaruh Kualitas Informasi Akuntansi, Akuntabilitas, Transaparansi Pelaporan Keuangan Dan Aksesibilitas Terhadap Tingkat Penerimaan Dana Zakat, Infak Dan Sedekah (ZIS) Di Lembaga Amil Zakat Nurul Hayat.” Journal Georkonomi 14 (2023): 17–29.
Hartanti, Nur, and Indrawati Yuhertiana. “Transparency, Accountability and Responsibility in an Indonesia Village Financial Management.” Public Policy And Adminsitration Research 8, no. 3 (2018): 7177.
Khaerunnisa, Rizka. “Baznas: Literasi Jadi Tantangan Dalam Mengoptimalkan Potensi Zakat.” Antara (Kantor Berita Indonesi). 2024.
Kusmaeni, Emi, and Nenny Syahrenny. “Apakah Akuntabilitas, Transparansi Dan Pengendalian Internal Laporan Keuangan Mempengaruhi Kepercayaan Donatur Yayasan Sosial?” Akurasi : Jurnal Studi Akuntansi Dan Keuangan 7, no. 1 (2024): 203–18. https://doi.org/10.29303/akurasi.v7i1.510.
Nikmatuniayah, Marliyati, and Mardiana Lilis A. “Effects of Accounting Information Quality, Accountability, and Transparency on Zakat Acceptance.” MIMBAR 33, no. 1 (2017).
Puskas BAZNAS. Indeks Transparansi Organisasi Pengelola Zakat (Opz). Puskas Baznas, 2019.
Rachmi, Mutiara Rizqi Nur, and Reskino. “Determinan Kinerja Lembaga Zakat : Peran Pencegahan Kecurangan Sebagai Variabel Mediasi” 18, no. 1 (2023): 111–38.
Rahman, Aisyah Abdul, Shifa Mohd Nor, and Salmy Edawaty Yaacob. “Technological Integration within Zakat Institutions: A Comprehensive Review and Prospective Research Directions.” International Journal of Islamic Thought 24, no. 1 (2023): 31–43. https://doi.org/10.24035/ijit.24.2023.268.
Republik Indonesia. Undang-Undang Republik Indonesia Nomor 23 Tahun 2011 Tentang Pengelolaan Zakat, Republik Indonesia § (2011).
Saiffuddin, A, and W Wahidahwati. “Akuntabilitas Dan Transparansi Keuangan Masjid Berdasarkan PSAK No. 45 Tentang Pelaporan Organisasi.” Jurnal Ilmu Dan Riset Akuntansi, 2020.
Saifullah, S, M Ikbal, A Mustanir, and ... “Optimizing The Function of Zakat in the Development of Micro, Small and Medium Enterprises and Alleviating Poverty: A Case Study at the National Zakat Agency of Sidenreng Rappang ….” International Journal of … 2, no. 2 (2022): 75–79. https://doi.org/10.33096/injhss.v2i2.219.
Siregar, Fifi Hayrani, and Ardhansyah Putra Harahap. “Analisis Akuntabilitas, Transparansi, Dan Pertanggungjawaban Pada Penerimaan Zakat Dalam Mengelola Laporan Keuangan (Pada BAZNAS Kota Medan).” WORKSHEET: Jurnal Akuntansi 4, no. 2 (2025): 143–53.
Urniyanti, Rika, Hidayati Nasrah, and Nanda Suryadi. “An Opportunity to Increase the Level of Zakat Funds Receipt in the Inisiatif Zakat Indonesia (IZI) Riau from the Quality of Accounting Information, Accountability, Financial Technology, and Credibility” 7 (2024): 1–21. https://doi.org/10.21043/aktsar.v7i1.27614.
Wilson, Despina. “World’s Most (And Least) Religious Countries, 2024.” CEOWORLD Magazine. New York, April 2024.
Yuanita, Evi, and Bambang Suripto. “Determinan Akuntabilitas Pengelolaan Keuangan Organisasi Nonlaba.” Jurnal Reviu Akuntansi Dan Keuangan 12, no. 2 (2022): 438–55. https://doi.org/10.22219/jrak.v12i2.18674.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Heny Sulistiana, Indrawati Yuhertiana
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
