MEASUREMENT OF THE PERFORMANCE AND ACCOUNTABILITY OF ZAKÄ€H ORGANIZATIONS IN YOGYAKARTA
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Abstract
This study aimed to investigate the influence of spirituality, internal control, and organization commitment toward Zakāh organization performance and internal control toward accountability in Zakāh organizations. The population of the study is the staff of BAZ and LAZ in Province of DI Yogyakarta who has a minimum position at the middle manager. There are 16 of 28 BAZ and LAZ in Province of DI Yogyakarta which participated in this research. The number of the sample was 63 respondents. All data of the respective measurement items are tested with reliability and validity test based on Alpha Cronbach to the internal consistency by using SPSS program version 15 and to analyze the structural equation model by using PLS (Partial Least Square). The model of the relationship between five variables is shown that internal control has positive effects on accountability. Accountability has a positive relation with Zakāh organization performance. Internal control has a positive relation with Zakāh organization performance. Meanwhile, organization commitment does not influence on Zakāh organization performance. Spirituality has a positive relation to Zakāh organization performance.
References
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Cavaluzzi, Kens and Ittner, C. “Implementing Performance Measurement Innovations: Evidence from Government”, Accounting, Organisation & Society, vol. 29, No 3-4. 2004.
Erben, G.S., and Guneser, A.B. “The Relationship Between Paternalistic Leadership and Organizational Commitment: Investigating the Role of Climate Regarding Ethics”, Journal of Business Ethics, Vol. 82, No.4. 2008.
Forum Organisasi Zakat. Retrieved from. https://forumzakat.org.blog. 2009.
Giacalone, R.A. and Jurkiewicz, C.L. Toward a Science Workplace Spirituality: Handbook of Workplace Spirituality and Organisational Performance, NY: M.E. Sharpe, Amonk, 2003.
Hamidi, Nurhasan. “Analisis Akuntabilitas Publik dan Kinerja Organisasi Pengelola Zakat Berdasarkan Aspek Pengendalian Intern dan Budaya Organisasi. Survei pada Organisasi Pengelola Zakat di Indonesia”. Unpublished Thesis. Universitas Gadjah Mada, Yogyakarta. 2009.
Ivano, Y. “Pengaruh Motivasi dan Komitmen Organisasi terhadap Kinerja Pegawai (Studi pada Kantor Pertanahan BPN Kota Semarang)”, Unpublished Thesis, Universitas Diponegoro, Semarang, 2009.
Kahf, M. “Potential Effects of Zakah on Government Budget”, IIUM Journal of Economics and Management, Vol. 5, No.1. 1997.
Karakas, F. “Spirituality and Performance in Organizations: A Literature Review”, Journal of Business Ethics, Vol. 9, No.1. 2010.
Kholis, Nur et al. “Potret Filantropi Islam di Provinsi Daerah Istimewa Yogyakarta”, La_Riba, Vol. 7, No.1. 2013.
Krina L.P.L. Indikator Dan Alat Ukur Prinsip Akuntabilitas, Transparansi dan Partisipasi, Jakarta: Sekretariat Good Governance Badan Perencanaan Pembangunan Nasional, 2003.
Mahsun. Akuntansi Sektor Publik. Yogyakarta: Fakultas Ekonomi UGM. 2006.
Meigitania. “Pengaruh Komitmen dan Budaya Organisasi terhadap Kinerja Karyawan pada PT. Pupuk Iskandar Muda”. Unpublished Thesis. Universitas Gadjah Mada, Yogyakarta, 2009.
Meutia, L. “Analisis Pengukuran Kinerja Organisasi Pengelola Zakat berdasarkan Klasifikasinya: Studi Kasus Tiga Lembaga Amil Zakat Nasional”, Unpublished thesis, Universitas Indonesia, Jakarta, 2012.
Mutharika, A. Peter. “Accountability for Political Abuses in Pre-Democratic Malawi. The Primary of Truth”, Third World Legal Studies, vol. 16, No.1. 2003.
PIRAC. Pola dan Kecenderungan Masyarakat dalam Berzakat (Hasil Survei sebelas kota di Indonesia). Jakarta: PIRAC. 2007.
Porter, T. Measuring Performance in Public & Non-Profit Organizations. Sans Fransisco: Jossey Bass Publisher. 2003.
Prasetyono & Kompyuruni. “Analisis Kinerja RSD Berdasarkan Budaya Organisasi, Komitemen Organisasi, Akuntabilitas Publik: Survey pada RSD di Jatim”. Unpublished Doctoral Dissertation, Universitas Airlangga, Surabaya, 2008.
Rosidin. “Pengembangan Spiritual Religius dan Kinerja Pegawai Pemerintah Kotamadya Jakarta Barat”, Indonesian Journal of Islamic Literature and Muslim Society¸ Vol. 2, No. 2, 2017.
Sadjiarto, A. “Akuntabilitas & Pengukuran Kinerja Pemerintahan”, Jurnal Akuntansi dan Keuangan, Vol. 2, No.2. 2000.
Saidi, Zaim et al. Filantropi menuju CSR: Potret Kedermawanan Sosial Perusahaan di Indonesia. Jakarta: Piramedia-Ford Foundation-PIRAC, 2003.
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Jun 30, 2018
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