Zakat accounting and public accountability: Evidence from Indonesia
Abstract
To what degree does muzakki enforce accountability on zakat institutions to verify the proper transmission of their zakat payments, as posited by the theory? The primary objective of this research is to examine the impact of zakat accounting, internal control, leadership, and organizational culture on public accountability within zakat institutions. The survey was carried out among managers of zakat institutions operating in the Yogyakarta and Surakarta regions. A purposive sampling technique was employed to determine the sample for this study. The research utilized the statistical method of Structural Equation Modeling (SEM) based on variance to analyze the collected data. The findings of the study indicate that zakat accounting, internal control, and organizational culture have a positive influence on public accountability, while leadership does not significantly affect public accountability in zakat institutions. The robustness testing conducted in this study further validates the significance of zakat accounting, internal control, and organizational culture as the primary predictors of public accountability. Theoretically, this research contributes by proposing a new construct, namely zakat accounting. The practical implications derived from this research underscore the importance of implementing zakat accounting practices within zakat institutions as a means to bolster public accountability.
Full text article
References
Abdullah, N., Mat Derus, A., & Al-Malkawi, H.-A. N. (2015). The effectiveness of zakat in alleviating poverty and inequalities. Humanomics, 31(3), 314–329. https://doi.org/10.1108/H-02-2014-0016
Agustin, N. (2019). Pengaruh Perencanaan Anggaran dan Pengendalian Intern terhadap Akuntabilitas Publik pada Pemerintah Daerah Provinsi Riau. Akuntansi dan Manajemen, 14 (2), 109-118. https://doi.org/10.30630/jam.v14i2.49
Alkahfi, B. D., Taufiq, T., & Meutia, I. (2020). Pengaruh akuntansi zakat terhadap akuntabilitas publik (Studi kasus di Badan Amil Zakat Nasional (BAZNAS) dan Lembaga Amil Zakat (LAZ) Kabupaten/Kota Provinsi Sumatera Selatan). Amwaluna: Jurnal Ekonomi dan Keuangan Syariah, 4(1), 112-126. https://doi.org/10.29313/amwaluna.v4i1.5326
Alam, M. M., Said, J., & Abd Aziz, M. A. (2019). Role of integrity system, internal control system and leadership practices on the accountability practices in the public sectors of Malaysia. Social Responsibility Journal, 15(7), 955-976. https://doi.org/10.1108/SRJ-03-2017-0051
Aligarh, F., Nugroho, A., Raharja, B. S., Pratama, B. C., & Wirayuda, A. W. (2021). Do Individual Factors, Religiosity Factors, and Demographic Factors Predict Intention to Pay Zakat?. Al-Uqud: Journal of Islamic Economics, 5(1), 151-165. https://doi.org/10.26740/al-uqud.v5n1.p151-165.
Aligarh, F., Falikhatun, F., & Nugroho, A. (2023). Zakat, Infaq And Shadaqah (Zis) Digitalization: A Case Study Using Technology Organization Environment Framework. EL DINAR: Jurnal Keuangan dan Perbankan Syariah, 11(1), 78-95. https://doi.org/10.18860/ed.v11i1.18916
Astuti, M. (2018). Peran Psak 109 Dalam Peningkatan Akuntabilitas Dan Transparansi Pelaporan Zakat di Indonesia. Jurnal Akuntansi Bisnis, 10(1), 31–54. http://dx.doi.org/10.30813/jab.v10i1.986
Atan, R., Alam, Md.M., dan Said, J. (2017). Practices of Corporate Integrity and Accountability of Non-Profit Organizations in Malaysia. International Journal of Social Economics, 15 (12), 2271-2286. https://doi.org/10.1108/IJSE-09-2016-0260
Archambeault D. S, Webber, S. (2018). Fraud survival in nonprofit organizations: Empirical evidence. Nonprofit Management and Leadership, 29(1), 29-46. https://doi.org/10.1002/nml.21313
Arlianti, M.A., Wafirotin, K.Z., dan Marsiwi, D. (2018). Pengaruh Pengendalian Intern dan Budaya Organisasi Terhadap Akuntabilitas Publik Pengelola Amil Zakat (Badan dan Lembaga Amil Zakat di Kabupaten Madiun dan Ponorogo). Isoquant: Jurnal Ekonomi Manajemen dan Akuntansi, 2(1), 71-81. https://doi.org/10.24269/iso.v2i1.128.g179
Bin-Nashwan, S. A., Shah, M. H., Abdul-Jabbar, H., & Al-Ttaffi, L. H. A. (2023). Social-related factors in integrated UTAUT model for ZakaTech acceptance during the COVID-19 crisis. Journal of Islamic Accounting and Business Research. ahead-of-print (ahead-of-print) https://doi.org/10.1108/JIABR-02-2022-0038
Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2013). Internal Control – Integrated Framework, Executive Summary. New York: COSO
Febriarni, U. (2019). Dari 44, Baru 7 Lembaga Amil Zakat yang Berizin. Retrieved at 15 Oktober 2020 from www.jogjapolitan.harianjogja.com.
Firmansyah. (2022). Korupsi Dana Zakat Rp 1,1 Miliar, Bendahara Baznas Bengkulu Selatan Jadi Tersangka. 12 Februari 2022. Retrieved at 10 Juli 2022 from https://regional.kompas.com/read/2022/12/02/092817478/korupsi-dana-zakat-rp-11-miliar-bendahara-baznas-bengkulu-selatan-jadi.
Ghozali, I. (2016). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 23 (Ed. Ke-8). Semarang: Badan Penerbit Universitas Diponegoro.
Hamidi, N., & Suwardi, E. (2013) Analisis Akuntabilitas Publik Organisasi Pengelola Zakat Berdasarkan Aspek Pengendalian Intern Dan Budaya Organisasi (Survei pada Organisasi Pengelola Zakat di Indonesia). Ekbisi: Jurnal Ekonomi dan Bisnis Islam, 8(1). 13-34. https://ejournal.uin-suka.ac.id/syariah/Ekbisi/article/view/350
Hardiningsih, P., Udin, U., Masdjojo, G. N., & Srimindarti, C. (2020). Does competency, commitment, and internal control influence accountability?. The journal of Asian finance, Economics and Business, 7(4), 223-233. https://koreascience.kr/article/JAKO202014862061258.pdf
Hasibuan, H. T. (2016). Statement of Financial Accounting Standard (PSAK) No. 109 and Its Implementation in Several Zakat Management Organizations in Malang, East Java. Shirkah: Journal of Economics and Business, 1(3), 339. http://dx.doi.org/10.22515/shirkah.v1i3.89
Herianingrum, S., Supriani, I., Sukmana, R., Effendie, E., Widiastuti, T., Fauzi, Q., & Shofawati, A. (2023). Zakat as an instrument of poverty reduction in Indonesia. Journal of Islamic Accounting and Business Research. ahead-of-print (ahead-of-print) https://doi.org/10.1108/JIABR-11-2021-0307
Islam, M. K., Mitu, S. T., Munshi, R., & Khanam, R. (2023). Perceptions about the common malpractice of Zakat paying in Bangladesh during Covid-19 pandemic: evidence from the supply side. Journal of Islamic Accounting and Business Research, 14(3), 361-378. https://doi.org/10.1108/JIABR-09-2021-0253
Ismail, S. (2023). Perception of the Malaysian Federal Government accountants of the usefulness of financial information under an accrual accounting system: a preliminary assessment. Meditari Accountancy Research, 31(3), 658-674. https://doi.org/10.1108/MEDAR-04-2020-0845
Juwita, R. (2014). Pengaruh Perencanaan Anggaran dan Pengendalian Intern terhadap Akuntabilitas Publik pada Pemerintah Daerah Provinsi Banten. Jurnal Reviu Akuntansi dan Keuangan, 4 (2), 615-622. https://ejournal.umm.ac.id/index.php/jrak/article/view/4946/5005
Karim, Z. A., Said, J., & Bakri, H. H. M. (2015). An exploratory study on the possibility of assets misappropriation among royal Malaysian police officials. Procedia Economics and Finance, 31, 625-631. https://doi.org/10.1016/S2212-5671(15)01150-8
Mahayani, N. L. A. (2017). Prosocial behavior dan persepsi akuntabilitas pengelolaan dana desa dalam konteks budaya Tri Hita Karana. Jurnal Ilmiah Akuntansi dan Bisnis, 12(2), 129-144. https://doi.org/10.24843/JIAB.2017.v12.i01.p07
Moradi, A., & Amiri, M. (2020). The Relationship between Organizational Culture and Accountability: staff of Kermanshah city. Journal of Economic & Developmental Sociology, 9(1), 261-282. https://sociology.tabrizu.ac.ir/article_10628.html?lang=en
Muhid, H. (2022). Kasus ACT: Simak Aturan Lengkap Donasi dari Syarat hingga Sanksi. Retrieved at 18 Juli 2022 from https://nasional.tempo.co/read/1609839/kasus-act-simak-aturan-lengkap-donasi-dari-syarat-hingga-sanksi
Mustofa, A. F., Muntiah, N. S., & Susanti, F. D. (2021). The Effect of Competence and Internal Control System on Village Government Accountability with Organizational Commitment as Moderating Variable. JIFA (Journal of Islamic Finance and Accounting), 4(2), 129-142. https://doi.org/10.22515/jifa.v4i2.4929
Nugraha, S., Wardayati, S., & Sayekti, Y. (2018). Implementation of Zakat Accounting In Amil Zakat Institute (LAZ) In Jember (Reviewed From Zakah Shariah: PSAK 101 And PSAK 109). International Journal of New Technology and Research (IJNTR), 4(1), 52–57. https://www.ijntr.org/vol-4issue-1
Nurhasanah, S. (2018). Akuntabilitas Laporan Keuangan Lembaga Amil Zakat Dalam Memaksimalkan Potensi Zakat. 11(2), 327–348. https://doi.org/10.15408/akt.v11i2.8826
Priyadi, U., Achiria, S., Imron, M. A., & Zandi, G. R. (2023). Waqf management and accountability: Waqf land financing models for economic wellbeing. Asian Economic and Financial Review, 13(1), 74-84. https://doi.org/10.55493/5002.v13i1.4696
Rahman, T. (2015). Akuntansi Zakat, Infak dan Sedekah (PSAK 109): Upaya Peningkatan Transparansi dan Akuntabilitas Organisasi Pengelola Zakat (OPZ). Muqtasid: Jurnal Ekonomi dan Perbankan Syariah, 6(1), 141-164. https://doi.org/10.18326/muqtasid.v6i1.141-164
Rinaldi, L., Unerman, J., & de Villiers, C. (2018). Evaluating the integrated reporting journey: insights, gaps and agendas for future research. Accounting, Auditing & Accountability Journal, 31(5), 1294-1318. https://doi.org/10.1108/AAAJ-04-2018-3446.
Rini. (2016). Penerapan Internet Financial Reporting Untuk Meningkatkan Akuntabilitas Organisasi Pengelola Zakat. Jurnal Akuntansi Multipradigma, 7(2), 288–306. http://dx.doi.org/10.18202/jamal.2016.08.7022
Robbins, Stephen P. dan Coulter, Mary. (2010). Manajemen Edisi Kesepuluh. Jakarta: penerbit Erlangga
Said, J., Alam, M., & Khalid, M. A. (2016). Relationship between good governance and integrity system: Empirical study on the public sector of Malaysia. Humanomics: The International Journal of Systems and Ethics, 32(2), 151-171. https://doi.org/10.1108/H-02-2016-0008
Sari, D. P. (2019). Pengaruh Penerapan Standar Akuntansi Zakat, Transparansi dan Sistem Pengendalian Intern terhadap Akuntabilitas Keuangan. Skripsi. Jurusan Akuntansi Fakultas Ekonomi dan Ilmu Sosial Universitas Islam Negeri Sultan Syarif Kasim Riau, Pekanbaru.
Savitri, E., Andreas, A., Diyanto, V., & Gumanti, T. A. (2020). The Effect of Leadership, Internal Control System, and Organizational Commitment on Accountability of Village Financial Management. Jurnal Aplikasi Manajemen, 18(3), 522-532. http://dx.doi.org/10.21776/ub.jam.2020.018.03.12
Sawmar, A. A., & Mohammed, M. O. (2021). Enhancing zakat compliance through good governance: a conceptual framework. ISRA International Journal of Islamic Finance, 13(1), 136-154. https://doi.org/10.1108/IJIF-10-2018-0116
Shenkoya, T. (2023). Can digital transformation improve transparency and accountability of public governance in Nigeria?. Transforming Government: People, Process and Policy, 17(1), 54-71. https://doi.org/10.1108/TG-08-2022-0115
Sholihin, M., & Ratmono, D. (2021). Analisis SEM-PLS dengan WarpPLS 7.0 untuk hubungan nonlinier dalam penelitian sosial dan bisnis. Penerbit Andi.
Siswantoro, D., Rosdiana, H., & Fathurahman, H. (2018). Reconstructing accountability of the cash waqf (endowment) institution in Indonesia. Managerial Finance, 44(5), 624–644. https://doi.org/10.1108/MF-05-2017-0188
Sadallah, M., Abdul-Jabbar, H., & Aziz, S. A. (2023). Promoting zakat compliance among business owners in Algeria: the mediation effect of compliance intention. Journal of Islamic Marketing, 14(6), 1603-1620. https://doi.org/10.1108/JIMA-11-2021-0366
Santoso, S., Cahyono, Y., Wafirotin, K. Z., & Ayutika, R. D. N. (2022). An Analysis of Muzaki’s Behavior in Paying Zakat Mal and Factors Influencing It: The Perspective of The Theory of Planned Behavior. JIFA (Journal of Islamic Finance and Accounting), 4(2), 94-107. https://doi.org/10.22515/jifa.v4i2.4912
Setianingsih, H. E., Irsyad, M., & Velayati, A. A. (2022). Exploring the predictors of zakat compliance in the community of farmers. JIFA (Journal of Islamic Finance and Accounting), 5(1), 15-28. https://doi.org/10.22515/jifa.v5i1.5295
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung : Alphabet.
Trisnaningtyas, Y. M., Rapini, T., & Farida, U. (2020). Analisis Pengendalian Internal, Transparansi, Akuntabiitas Pengelolaan Zakat dan Kualitas Lembaga Amil Zakat. ISOQUANT: Jurnal Ekonomi, Manajemen dan Akuntansi, 4(1), 82-96. https://doi.org/10.24269/iso.v4i1.417
Triyuwono, I. (2006). Perspektif, Metodologi, dan Teori Akuntansi. Penerbit Rajawali Press. Jakarta
Van Hulle, C., & Dewaelheyns, N. (2014). Why do private non-profit organizations provide information on the Internet?. Social Enterprise Journal, 10(1), 69-86. https://doi.org/10.1108/SEJ-12-2012-0047
Wati, S., Arief, H. S., Manossoh, H., & Alexander, S. W. (2017). Analisis Penerapan Psak No. 109 Tentang Akuntansi Zakat, Infaq/Sedekah Pada Badan Amil Zakat Nasional Kota Manado. Riset Akuntansi Going Concern, 12(1), 98–107. https://doi.org/10.32400/gc.12.01.17142.2017
Wiepking, P., Handy, F., Park, S., Neumayr, M., Bekkers, R., Breeze, B. & Yang, Y. (2021). Global philanthropy: Does institutional context matter for charitable giving?. Nonprofit and Voluntary Sector Quarterly, 50(4), 697-728. https://doi.org/10.1177/0899764021989444
Wijanarko, M. (2019). BAZNAS Award 2019, SOLOPEDULI Raih Tiga Penghargaan Terbaik. Retrieved at 7 July 2022 from https://timlo.net/baca/56342/baznas-award-2019-solopeduli-raih-tiga-penghargaan-terbaik/
Yanuar, F. & Priyono. (2020). Upaya Penguatan Transparansi dan Akuntabilitas Badan Amil Zakat Infaq dan Sadaqoh (BAZIS) Berbasis PSAK 109 dalam Kajian Literatur. Journal of Economic, Management, Accounting and Technology (JEMATech), 3(2), 108-119. https://doi.org/10.32500/jematech.v3i2.1284
Yasmin, S., Haniffa, R., & Hudaib, M. (2014). Communicated Accountability by Faith-Based Charity Organisations. Journal of Business Ethics, 122(1), 103-123. https://doi.org/10.1007/s10551-013-1759-2
Yulk, G.A. (2013). Leadership in Organizations. New Jersey: Pearson Education
Authors
Copyright (c) 2023 Devi Narulitasari, Andwina Sekar Mawarni Mulya; Tamrin Subagyo
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
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 a Creative Commons Attribution License that allows others to share the work with an acknowledgement 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 acknowledgement 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.