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