Refleksi Hukum Zakat Digital Pada Baznas Dalam Rangka Peningkatan Kesejahteraan Mustahik

Utami, Pertiwi; Suryanto, Tulus; Ghofur, Ruslan Abdul; Nasor, M.

doi:10.32493/jdmhkdmhk.v11i1.5608

Cited by 4 publications

(6 citation statements)

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“…Previous researchers have focused on zakat utilization programs and zakat management (Ahmad, 2018;Saad, Wahab, & Abdul, 2016;Friantoro & Zaki, 2018'Widarti, Afif, & Zazim, 2016Rachman & Salam , 2018;Utami, 2019), where the majority of research uses literature studies with religious, sharia, sharia accounting approaches Alim, 2015), and fiqh studies, (Hayeharasah, et al, 2013;Nurhidayatie, et al, 2015;Utami, Suryanto, Ghofur, & Nasor, 2020) and others use quantitative methods but do not specifically discuss the potential for digitizing zakat receipts based on a review of digital technology theory, Sharia economics, and nonprofit organizations. (Djaghballou, et al, 2018;Prahesti & Priyanka, 2018;Beik & Arsyianti, 2018;Javaid & Al-Malkawi, 2018).…”

Section: 2mentioning

confidence: 99%

The Effect Digitalization Zakat Payment Against Potential of Zakat Acceptance in National Amil Zakat Agency

Utami¹,

Suryanto²,

Nasor³

et al. 2020

IQTISHADIA

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The purpose of this study was to determine the effect of digitalization zakat payments on the potential for zakat acceptance at the BAZNAS Jakarta center. The originality of this research lies in the digitalization analysis of zakat payments to increase the potential for receiving BAZNAS center based on sharia economic approaches, and digital technology theory. The research method used is associative quantitative using a simple linear regression analysis technique with a sample size of 170 respondents selected based on purposive sampling technique. From the results of data analysis using SPSS 19.0, an R-value of 74.8% was obtained, which means that the relationship between the digitalization of zakat payments and the potential for receiving zakat at the BAZNAS is strong. The findings show that the digitalization variable of zakat payment or zakat payment (X) influences the potential for zakat receipt (Y) of 55.9%, and the remaining 40.1% is influenced by other factors not considered. Based on the results of deepening between the theory and practice of digital zakat revealed that the challenges in efforts to increase the potential for digital zakat acceptance in Indonesia are internet access which is still weak and uneven in Indonesian territory, building an 'attachment' relationship between mustahiq, muzzaki and BAZNAS, and the application of principles of sharia in the management of zakat. Therefore, the research explains the strategies that can be done to answer the challenges of digital zakat.

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Section: 2mentioning

confidence: 99%

The Effect Digitalization Zakat Payment Against Potential of Zakat Acceptance in National Amil Zakat Agency

Utami¹,

Suryanto²,

Nasor³

et al. 2020

IQTISHADIA

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“…Through the systematic literature review method, we identify, study, evaluate, and interpret all relevant researches based on specific research questions that are appropriate to the context (Qadri, 2019). Data collection was carried out on several previous studies on the concept of accountability (Bergsteiner & Avery, 2011;Kholmi, 2017), the implementation of accountability for zakat management in Indonesia (Rahmayati, 2015), and digitizing zakat management in Indonesia (Rohim, 2019;Utami, Suryanto, Ghofur, & Nasor, 2020). As of the result, we have collected thirty-nine articles published in national and international journals.…”

Section: Research Methods Systematic Literature Review As the Metmentioning

confidence: 99%

“…The government also encouraged the efforts to manifest a more transparent and accountable OPZ in Indonesia (Utami et al, 2020). The government issued Law Number 23 Year 2011 on Management of Zakat.…”

Section: Implementation Of Zakat Management Accountability In Indonesiamentioning

confidence: 99%

“…In addition, the principal can conduct a performance evaluation through the same system (Rohim, 2019). The system can also create financial report templates complied to PSAK 109 or other regulations related to the preparation of financial statements so that the mismatch accounting can be minimized (Astuti, 2018;Lee & Teo, 2015;Utami et al, 2020).…”

Section: The Application Of Financial Technology To Improving Zakat Mmentioning

confidence: 99%

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The Bricolage of Financial Technology, Accountability, and Zakat Management in Indonesia

Ramadhani

Qadri

Kurniawan

2021

JESTT

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ABSTRAKPenelitian ini bertujuan untuk mengetahui implementasi akuntabilitas pengelolaan zakat di Indonesia serta menganalisis dampak penerapan finansial teknologi dalam kerangka akuntabilitas pengelolaan zakat di Indonesia. Metode yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan framework systematic literature review. 3 pertanyaan utama dirumuskan untuk mengakomodir framework systematic literature review. Diperoleh dua puluh empat artikel yang diterbitkan pada jurnal nasional maupun internasional terakreditasi. Hasil analisis terhadap seluruh artikel tersebut adalah akuntabilitas pengelolaan zakat di Indonesia diwujudkan dalam bentuk laporan keuangan yang disusun oleh organisasi pengelola zakat dengan mengacu pada PSAK 109. Penyelesaian masalah terkait rendahnya akuntabilitas pengelolaan zakat di Indonesia dapat diatasi melalui penerapan finansial teknologi dalam pengelolaan zakat oleh organisasi pengelola zakat. Namun demikian, masih dibutuhkan regulasi pemerintah yang mengatur lebih rinci mengenai bagaimana pelaksanaannya.Kata Kunci: Finansial Teknologi Syariah, Akuntansi Syariah, Zakat, Indonesia. ABSTRACTThis study aims to determine the implementation of zakat management accountability in Indonesia and to analyze the impact of the application of financial technology in the accountability framework of zakat management in Indonesia. We employed the systematic literature review framework as a methodology to achive the research’s objectives. Three main questions were formulated to accommodate the systematic literature review framework. Twenty-four articles published in accredited national and international journals were obtained. The results of our study indicate that the accountability of zakat management in Indonesia is manifested in the form of financial reports prepared by the zakat management office with reference to PSAK 109. Solving problems related to the low accountability of zakat management in Indonesia can be overcome through the application of financial technology. However, there is still a need for government regulations that regulate in more detail on how to implement the financial technology.Keywords: Sharia Financial Technology, Sharia Accounting, Zakat, Indonesia.

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“…The digitalisation of zakat payments so far at the National Zakat Agency has been carried out with a marketing strategy that is in accordance with the principles of Islamic law. The acceleration of socialization is carried out with the cooperation of various partners who later reflect on digital zakat payment which will be able to increase the potential for receiving zakat and provide welfare to those who have the right to receive it (Utami, Suryanto, Ghofur, & Nasor, 2020).…”

Section: Literature Reviewmentioning

confidence: 99%

Digitizing Zakat Collection through the E-payment System

Syahputra¹,

Mukhtasar²

2021

Al-Amwal : Jurnal Ekonomi Dan Perbankan Syari'ah

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This country has enormous zakat potential, the figure reaching 330 trillion per year. However, the realization is still far from what is expected and does not even reach 5% of the existing potential. Zakat is a financial instrument in Islam that is able to break the chain of poverty and distribute wealth properly. Zakat is able to provide positive significance in economic growth and elevate human dignity. The large population and wide area of Indonesia, apart from being a potential, also have obstacles in collecting zakat, which has been done using conventional methods. For this reason, researchers conducted research on the extent to which digitization of zakat collection through the epayment system has played a role so far. The method used in this research is a qualitative research method with the type of library research and secondary data sources obtained from journals, books, previous research and websites that have good credibility. The results of this study describe a significant increase in zakat funds collected through electronic zakat payments. The e-payment system in collecting zakat has been proven to provide comfort, security, flexibility in time and place, efficiency, and is effective for muzakki in distributing zakat payments.

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Refleksi Hukum Zakat Digital Pada Baznas Dalam Rangka Peningkatan Kesejahteraan Mustahik

Cited by 4 publications

References 0 publications

The Effect Digitalization Zakat Payment Against Potential of Zakat Acceptance in National Amil Zakat Agency

The Effect Digitalization Zakat Payment Against Potential of Zakat Acceptance in National Amil Zakat Agency

The Bricolage of Financial Technology, Accountability, and Zakat Management in Indonesia

Digitizing Zakat Collection through the E-payment System

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