Akuntabilitas Pengelolaan Dana Zakat Berbasis Teknologi Informasi Pada Organisasi Pengelola Zakat (OPZ)
Keywords:
Accountability; Zakat; Information Technology; OPZAbstract
The purpose of this study is to see the level of optimization of zakat fund collection in the presence of digital-based zakat. The use of information technology to support better zakat management is urgently needed. Because, with the use of Information Technology, zakat management that is trustworthy, professional, transparent, accountable and takes into account sharia compliance can be realized. A better information system is expected to increase the trust (trust) of the public in Zakat Management Organizations. The technological era requires zakat management organizations (OPZ) to transform themselves into the digital realm. Therefore, one aspect of realizing the zakat awakening period is to optimize zakat management by prioritizing digital-based information technology aspects. This research is a qualitative descriptive study using a literature study approach, which is taken from various scientific articles related to scientific topics, books, news and journals. The results of this study will be able to provide solutions to problems that occur related to the inadequate use of information technology as an information medium that is able to provide information and literacy to the public, especially to muzakki.
Downloads
References
Widjajanto, Nugroho.2001.Sistem Informasi Akuntansi.Jakarta:Erlangga Sektor Publik
Siti Nurhasanah, 2018.Akuntabilitas laporan keuangan Lembaga amil zakat dalam memaksimalkan potensi zakat, Akuntabilitas, Jurnal Ilmu akuntansi,v11(2),327-348
Nikmatuniayah, N., & Marliyati, M. 2015. Akuntabilitas Laporan Keuangan Lembaga Amil Zakat di Kota Semarang, MIMBAR, Jurnal Sosial dan Pembangunan, 31(2), 485-494.
Undang-undang Republik Indonesia Nomor 23 Tahun 2011 tentang Pengelolaan Zakat
Trisnawati, Devi Megawati Fenny. 2015. "Penerapan PSAK 109 Tentang Akuntansi Zakat dan Infak/Sedekah pada BAZ Kota Pekanbaru." Kutubkhanah 17.1: 40-59.
Nurul Huda,Tjiptohadi sawarjuwono, 2013. “Akuntabilitas pengelolaan zakat melaui pendekatan kodifikasi Action Research”, JAMAL, Jurnal Akuntansi Multipraradikma 4(3), 330-507.
Mintarti, N. 2011. Membangun Kepercayaan Publik dan Kapasitas Pengelolaan Zakat di Indonesia. IMZ.
Warno, 2016, “Akuntabilitas pengelolaan zakat dan shodaqoh (ZIS) dalam penerapan UU pengelolaan zakat No. 23 tahun 2011 pada Lembaga pengelola zakt”, Jurnal STIE Semarang, 8(2).
Indra Agung Wilopo, 2017, “Analisis factor-faktor yang mempengaruhi akuntabilitas dan transparasni informasi keuangan daerah melalui website”, Jurnal Ekonomi Syariah Indonesia, 7(1),61-78.
Indra, F. (2012). Faktor-faktor yang mempengaruhitransparansi informasi keuangan pada situsresmi pemerintah daerah di indonesia. Depok:Universitas Indonesia.
Thornton, J. B., & Thornton, E. (2013). Assessing state government financial transparency websites. Emerald Insight.
Peraturan Pemerintah No 14 Tahun 2014 Tentang lembaga amil zakat
Undang-Undang Republik Indonesia Nomor 23 tahun 2011 tentang lembaga amil zakat
Badan Amil Zakat Nasional. 2019. Dokumen Sistem Informasi Manajemen BAZNAS (SIMBA), Jakarta: BAZNAS.
Badan Amil Zakat Nasional. 2019. Dokumen Statistik BAZNAS 2019, Jakarta: BAZNAS.
Badan Amil Zakat Nasional. 2019. Outlook Zakat Indonesia 2019, Pusat Kajian Strategis Baznas.
Bila bermanfaat silahkan share artikel ini
Berikan Komentar Anda terhadap artikel Akuntabilitas Pengelolaan Dana Zakat Berbasis Teknologi Informasi Pada Organisasi Pengelola Zakat (OPZ)
ARTICLE HISTORY
Issue
Section
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).