Journal of Management Information and Decision Sciences (Print ISSN: 1524-7252; Online ISSN: 1532-5806)


Accountability index for zakat management institutions in Indonesia

Author(s): Rini, R., Purwanti, A., & Farah, W.

Zakat is an explicit obligation in the pillars of Islam. In recent years, research on the dimensions of accountability of financial statements has been carried out. However, the dimensions of accountability in financial statements, especially for Zakat management institutions (ZMI), have not yet been found. Therefore, the study seeks to investigate the purpose of the financial statements of ZMI and to rank based on the accountability dimension index by using a qualitative method of the critical paradigm approach. Data collection is carried out in a comprehensive convenience sampling. A series of research activities ranging from interviews with the financial department of zakat institutions, distributing questionnaires to people who pay zakat (muzakki), to conducting group discussion forums with experts and academics. The results show that the financial dimension is ranked first, followed by the dimensions of performance, governance, public information, observance based on sharia rules, and engagement/interaction being the smallest weights.

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