Proposing accountability index for zakat institution / Rini Rini, Ari Purwanti and Wilda Farah

Rini, Rini and Purwanti, Ari and Farah, Wilda (2019) Proposing accountability index for zakat institution / Rini Rini, Ari Purwanti and Wilda Farah. In: ICAM2019 – International Conference on Accounting and Management. Faculty of Accountancy, Universiti Teknologi MARA Puncak Alam, Selangor, p. 127. ISBN 978-967-17038-0-9


This study aims to determine and analyze the purpose of financial statements, indicators of accountability, and what are the requirements of financial statements at zakat institutions. Research method of this study used qualitative research with critics paradigm. Data were obtained by Interview with financial division of ZI, Questionnaire to muzakki, and FGD with zakat expert and scholar. The sampling method used is convenience sampling. The result shows Islamic accountability index for the zakat institutions consists of six themes taken from previous research.
the highest weight is in dimension 1 of Finance with a weight value of 29.38%, followed by dimension 2 of performance of 16.17%, then dimension 5 of governance is 14.87%, then dimension 3 is public information of 14.73%, then the dimension 6 is compliance with sharia law and other regulations by 14.01%, and the lowest is the dimension 4 which is Engagement/interaction by 10.84%.


Item Type: Book Section
Email / ID Num.
Rini, Rini
Purwanti, Ari
Farah, Wilda
Subjects: B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc > Islam > Alms (Zakat)
H Social Sciences > HJ Public Finance > Finance, Islamic
Divisions: Universiti Teknologi MARA, Selangor > Puncak Alam Campus > Faculty of Accountancy
Page Range: p. 127
Keywords: Accountability index; Zakat institution; Financial statement
Date: 2019
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