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Accountability and Transparency of Financial Performance and Internet Financial Reporting of Zakat Management Organizations in Indonesia

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Objectives : This study aims to determine the level of accountability,
transparency and success of ZMOs in managing zakat
funds through the application of internet reporting and
assessment of ZMO financial performance.
Methods : Research analysis method used is content analysis and
prime performance measurement of the financial
performance section issued by Indonesia Magnificence of
Zakat (IMZ) in the Indonesia Zakat Development Report
(IZDR) 2011.
Results/findings : The results found that the level of accountability of ZMOs
is still at a very low level. Six ZMOs reached a percentage
of more than 60%, namely RZI, DDR, NH, IZI, PIA and
DDII, the rest is less than 59%. The financial performance
evaluation carried out by the fifteen ZMOs was considered
quite good with a total numerical score of 5.20%. The
limitations of this study are the research sample consisting
of Zakat Management Organizations in Indonesia in the
last 5 years and the use of content descriptive analysis only
for Internet Financial Reporting on the website and
evaluation of financial performance by IMZ, 2011.

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Availability

Detail Information

Series Title

Akuntansi Syariah

Call Number

REF 657.3 ARI a

Publisher

Bogor : IAI Tazkia., 2023

Collation

-

Language

English

ISBN/ISSN

NIM.19102037

Classification

657.3

Content Type

-

Media Type

-

Carrier Type

-

Edition

-

Subject(s)

Accountability
Financial Performance
Transparency
Internet Financial Reporting
Indonesia Zakat Development Report
Zakat Management Organization

Specific Detail Info

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Statement of Responsibility

Hanin Arifah

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