Effect of Board Management and Governmental Model on Zakat Payers’ Trust on Zakat Institutions

Erlane, K Ghani; Asmah, Abdul Aziz; Sakinah, Mohamed Tajularifin; Samargandi, Nahla

doi:10.7187/gjatsi2018-05

Cited by 12 publications

(11 citation statements)

References 23 publications

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“…Penelitian yang dilakukan oleh Ghani et al, (2018); Hudayati & Tohirin (2019); Nasri et al (2019); Saad & Farouk (2018); Sari et al (2013); Sawandi et al (2019) menyatakan bahwa rendahnya kinerja lembaga zakat diakibatkan oleh lemahnya tata kelola lembaga zakat tersebut. Hal ini disebabkan tidak adanya standar akuntansi zakat, kurangnya pengetahuan dan pengalaman dalam administrasi, manajemen dan perilaku kepatuhan yang masih rendah di dalam lembaga zakat.…”

Section: Pendahuluanunclassified

Determinan Kinerja Lembaga Zakat: Peran Pencegahan Kecurangan Sebagai Variabel Mediasi Dengan Pendekatan Akuntansi Forensik Syariah

Rachmi

Reskino²

2023

j. inf. perpajak. akunt. keuang. n.a.

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As a country with the first largest Muslim population in the world, it should be able to make zakat funds paid by muzakki to address the problem of poverty in Indonesia. However, the Muslim community is still reluctant to channel their zakat funds to official zakat institutions. They prefer to pay their zakat to ustadz or mosques whose financial reports are still informal. This is also due to zakat institutions that have not adopted good governance and institutional inconsistencies in providing services and poor management. the purpose of the influence of governance, internal control, and institutional culture affects fraud prevention, and fraud prevention can mediate the relationship between governance, internal control, and institutional culture on the performance of zakat institutions. the method in this research is qualitative by distributing questionnaires. The difference between this research is the addition of internal control variables and institutional culture which are expected to affect the performance of zakat institutions. The results of this study are that internal control affects fraud prevention, fraud prevention affects the performance of zakat institutions and fraud prevention can mediate the relationship between internal control and zakat institution performance. This is because the internal controls that have been carried out zakat institutions have carried out the process of selecting human resources efficiently and effectively. besides that, the institution has given appreciation to employees for their performance and has committed to integrity by implementing applicable policies and procedures to improve the performance of zakat institutions.

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Section: Pendahuluanunclassified

Determinan Kinerja Lembaga Zakat: Peran Pencegahan Kecurangan Sebagai Variabel Mediasi Dengan Pendekatan Akuntansi Forensik Syariah

Rachmi

Reskino²

2023

j. inf. perpajak. akunt. keuang. n.a.

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“…Transparency policies, including disclosure or reports on zakat management, influence trust in zakat institutions (Mustafa et al, 2018;Noviana et al, 2020;Roziq et al, 2021;Samargandi et al, 2018;Sawmar & Mohammed, 2021). In addition, the perception of board management has also been shown to affect the trust of zakat payers (Ghani et al, 2018;Mustafa et al, 2018).…”

Section: The Determinant Of Trust In Zakat Institutionmentioning

confidence: 99%

Trust Studies of Zakat Institutions: A Systematic Review for Future Research Direction

Alam,

Ratnasari,

Ryandono

et al. 2023

IJEIIS

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This study systematically reviewed the literature on trust-related publications in zakat institutions. This study revealed the development of the study of trust in zakat institutions, the thematic classification of the study, and discussions on the direction of future research development. This study adopted the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) system in screening the articles that were the subject of the study. From 415 zakat study documents indexed by the Scopus database, this study selects all articles and leaves 24 studies that make trust in zakat institutions the primary study material.The results show an increasing trend in the number of publications discussing trust in zakat institutions in recent years. This study also classified the findings from empirical research and conceptual models in the factors that shape trust in zakat institutions and the influence of faith on zakat behavior. This study also mapped out qualitative study findings that explain the sources of public distrust of zakat institutions and the solutions offered. This research is a pioneer in the discussion of literature systematically related to the research of trust in zakat institutions. This study also discussed potential research develop a survey of trust in zakat institutions.

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“…Hence, any efforts to improve the effectiveness of zakat distribution are paramount. The effectiveness of zakat distribution evaluation shall be based on income as it will limit the distribution of the zakat fund to the recipient and help them in terms of money only (Zakaria, 2014;Ghani et al, 2018). Zakat recipient also needs other forms of assistance, including knowledge, religion, comfort and employment.…”

Section: Effectiveness Of Zakat Distributionmentioning

confidence: 99%

Examining technology improvement, procedural application and governance on the effectiveness zakat distribution

Yusuf

Sanawi²,

Ghani

et al. 2022

IJOES

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Purpose This study aims to examine the factors influencing the effectiveness of zakat distribution to university students. Specifically, it examines technology improvement, procedural application and governance on Sarawak university students’ zakat distribution effectiveness. Design/methodology/approach This study used the questionnaire as a research instrument and divided it into five parts. Part A gathers demographic information of respondents. Part B measures the respondent’s opinion on current technology improvement. Part C measures university students’ opinion on zakat application procedures. Part D measures the governance concept of the zakat institution. Part E measures the effectiveness of zakat distribution. Findings This study found technology improvement and governance significantly influence the effectiveness of zakat distribution to university students. This study provides no significant influence of the procedural application on zakat distribution’s efficacy to university students. Research limitations/implications This study suggested that technology plays an essential role in zakat distribution effectiveness by providing faster data processing, easier retrieval of information and time reduction to complete a task. The enforcement of good governance by zakat institutions allows them to be competitive, meets the stakeholders’ demand and serves them better. Practical implications This study provides understanding to the zakat institutions in developing appropriate zakat distribution strategies and strengthening their management and governance system. Originality/value This paper integrates technology improvement, procedural application and governance in zakat distribution.

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Effect of Board Management and Governmental Model on Zakat Payers’ Trust on Zakat Institutions

Cited by 12 publications

References 23 publications

Determinan Kinerja Lembaga Zakat: Peran Pencegahan Kecurangan Sebagai Variabel Mediasi Dengan Pendekatan Akuntansi Forensik Syariah

Determinan Kinerja Lembaga Zakat: Peran Pencegahan Kecurangan Sebagai Variabel Mediasi Dengan Pendekatan Akuntansi Forensik Syariah

Trust Studies of Zakat Institutions: A Systematic Review for Future Research Direction

Examining technology improvement, procedural application and governance on the effectiveness zakat distribution

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