PENELITIAN AKUNTABILITAS ZAKAT DI INDONESIA: TINJAUAN LITERATUR TAHUN 2017-2021
Abstract
This study aims to examine the development of zakat accountability research literature in Indonesia in 2017–2021. This study uses secondary data in the form of journal articles in the economic field, which are categorized as Sinta 2, 3, and 4, so that 39 research articles related to zakat accountability in Indonesia are obtained. The research method used is a literature review with a content analysis approach. The results of the research show that the publication of zakat accountability research articles will increase in 2020. Yogyakarta Muhammadiyah University is an affiliated institution with the most publications. The use of quantitative and qualitative research methods is almost the same, which is dominated by descriptive analysis, SEM-PLS, and regression. Financial accountability is the most researched topic related to the dimensions of zakat accountability. This research contributes to the mapping of zakat accountability research in Indonesia so that it becomes input for further research.
Keywords: Accountability, Zakat, Zakat Institutions, Literature Review
References
Agustinawati, V., & Mawardi, R. (2019). Memaknai “Amanah” Atas Praktik Akuntabilitas Pada Organisasi Amil Zakat Nurul Hayat Surabaya. Jurnal Akuntansi Universitas Jember, 16(2), 119. https://doi.org/10.19184/jauj.v16i2.7677
Alfi, M. (2018). Akuntabilitas Dan Transparasi Lembaga Amil Zakat (Studi Terhadap Rumah Peduli Nurul Fikri Kota Palangka Raya). EL-Mashlahah, 8(1), 1–16. https://doi.org/10.23971/el-mas.v8i1.977
Alhubbufillah, M. A., Hafidhuddin, D., & Tanjung, H. (2019). Hubungan Profesionalitas dan Akuntabilitas zakat Terhadap Efektivitas Pemberdayaan Ekonomi Umat. Jurnal Aplikasi Bisnis Dan Manajemen, 5(2), 285–294. https://doi.org/10.17358/jabm.5.2.285
Alkahfi, B. D., Taufiq, T., & Meutia, I. (2020). Pengaruh Akuntansi Zakat Terhadap Akuntabilitas Publik Badan Amil Zakat Nasional (BAZNAS) dan Lembaga Amil Zakat (LAZ) Kabupaten/Kota di Provinsi Sumatera Selatan. Amwaluna: Jurnal Ekonomi Dan Keuangan Syariah, 4(1). https://doi.org/10.29313/amwaluna.v4i1.5326
Anggita, W., Suhaidar, Karmawan, & Rudianto, N. A. R. (2021). Implementation of Internet Financial Reporting to Increasing Accountability in Zakat Management Organizations. Integrated Journal of Business and Economics, 5(1), 1–9. https://doi.org/http://dx.doi.org/10.33019/ijbe.v5i1.311
Apriyanti, H. W. (2017). Islamic Social Finance Accountability Practice. IJIBE: International Jurnal of Islamic Business Ethics, 2(1), 171–181. https://doi.org/http://dx.doi.org/10.30659/ijibe.2.1.171%20-%20181
Arlianti, Z. M., Wafirotin, K. Z., & 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), 76. https://doi.org/10.24269/iso.v2i1.128
Assa’diyah, H., & Pramono, S. (2019). Kenapa Muzakki Percaya Kepada Lembaga Amil Zakat? Jurnal Akuntansi Dan Keuangan Islam, 7(1), 81–100. https://doi.org/10.35836/jakis.v7i1.68
Aziz, M. R. A., & Anim, N. A. H. M. (2020). Trust towards zakat institutions among muslims business owners. Jurnal Ekonomi & Keuangan Islam, 6(1), 1–9. https://doi.org/10.20885/jeki.vol6.iss1.art1
Bayu, D. (2022). Sebanyak 86,9% Penduduk Indonesia Beragama Islam. Diakses dari: https://dataindonesia.id/ragam/detail/sebanyak-869-penduduk-indonesia-beragama-islam
Puskas BAZNAS. (2021). Outlook Zakat Indonesia 2022. Jakarta: Puskas BAZNAS
Clark, W. R., Clark, L. A., Raffo, D. M., & Williams, R. I. (2021). Extending Fisch and Block’s (2018) Tips for a Systematic Review in Management and Business Literature. Management Review Quarterly, 71(1). https://doi.org/10.1007/s11301-020-00184-8
Djatmiko, H. (2019). Re-formulation Zakat System As Tax Reduction in Indonesia. Indonesian Journal of Islam and Muslim Societies, 9(1), 135–162. https://doi.org/10.18326/ijims.v9i1.135-162
Endahwati, Y. D. (2014). Akuntabilitas zakat, Infaq, dan Shadaqah (ZIS). Jurnal Ilmiah Akuntansi Dan Humanika, 4(1), 1356–1379. https://doi.org/https://doi.org/10.23887/jinah.v4i1.4599
Furqani, H., Mulyany, R., & Yunus, F. (2018). Zakat for Economic Empowerment (Analyzing the Models, Strategy and Implications of Zakat Productive Program in Baitul Mal Aceh and Baznas Indonesia). Iqtishadia, 11(2), 391. https://doi.org/10.21043/iqtishadia.v11i2.3973
Handoko, L. H., Bayinah, A. N., & Firmansyah, F. (2022). A Bibliometric Analysis of Research on Zakat: Past Trends and Future Directions. Al-Uqud : Journal of Islamic Economics, 6(2), 191–210. https://doi.org/10.26740/aluqud.v6n2.p191-210
Hastuti, Q. W. (2016). Infaq Tidak Dapat Dikategorikan Sebagai Pungutan Liar. Jurnal Zakat Dan Wakaf, 3(1), 41–62. https://doi.org/http://dx.doi.org/10.21043/ziswaf.v3i1.2282
Hildawati, H., Antong, A., & Ramadhan, A. (2021). Pengaruh Pemahaman, Trust, Dan Transparansi Lembaga Zakat Terhadap Minat Masyarakat Membayar Zakat Pada BAZNAS Kabupaten Luwu. Jurnal Akuntansi Dan Pajak, 21(2), 367–378. https://doi.org/10.29040/jap.v21i02.1340
Ibrahim, P. H. (2008). Pembangunan Ekonomi Melalui Agihan Zakat: Tinjauan Empirikal. Shariah Journal, 16(2), 223–244.
Ikhwandha, M. F., & Hudayati, A. (2019). The influence of accountability, transparency, affective and cognitive trust toward the interest in paying zakat. Jurnal Akuntansi Dan Auditing Indonesia, 23(1), 39–51. https://doi.org/10.20885/jaai.vol23.iss1.art5
Junjunan, M. I., Asegaf, M. M., & Takwil, M. (2020). Pengaruh Transaparansi, Akuntabilitas, dan IGCG Terhadap Tingkat Kpercayaan Muzakki di Lembaga Amil Zakat Dompet Amanah Umat. AKUNTANSI: Jurnal Akuntansi Integratif, 6(2), 112–125. https://doi.org/https://doi.org/10.29080/jai.v6i2.289
Lovenia, N., & Adnan, M. A. (2017). Analisis Kepuasan Muzakki Terhadap Implementasi Good Corporate Gevernance Pada Organisasi Pengelola Zakat di Kota Yogyakarta (Studi kasus pada Lembaga Amil Zakat di Yogyakarta). Reviu Akuntansi Dan Bisnis Indonesia, 1(1), 57–67. https://doi.org/10.18196/rab.010106
Masada, C., & Evitarini, A. (2022). Meningkatkan Kemampuan Membaca Cepat Siswa Dengan Teknik Skimmng DAN Scanning Melalui Layanan Bimbingan dan Konseling. Jurnal Review Pendidikan Dan Pengajaran (JRPP), 5(1), 114–119. https://doi.org/https://doi.org/10.31004/jrpp.v5i1.5347
Mikail, S. A., Ahmad, M. A. J., & Adekunle, S. S. (2017). Utilisation of Zakāh and Waqf Fund in Micro-Takāful Models in Malaysia: An Exploratory Study. ISRA International Journal of Islamic Finance, 9(1), 100–105. https://doi.org/10.1108/IJIF-07-2017-010
Mubtadi, N. A., Agustin, G. P., & Susilowati, D. (2017). Akuntabilitas dalam Perspektif Akuntansi Syariah (Studi Kasus pada Baznas Kabupaten Kebumen). Jurnal Ekonomi Syariah Indonesia, 7(2), 79–89. https://doi.org/http://dx.doi.org/10.21927/jesi.2017.7(2).79-89
Niswah, I. D., Marlina, L., & Rahayu, S. S. (2020). A Review of Zakat Studies in ASEAN. Ekonomi Islam Indonesia, 2(1). https://doi.org/https://doi.org/10.18756546
Nurhasanah, S. (2018). Akuntabilitas Laporan Keuangan Lembaga Amil Zakat Dalam Memaksimalkan Potensi Zakat. Akuntabilitas: Jurnal Ilmu Akuntansi, 11(2), 327–348. https://doi.org/10.15408/akt.v11i2.8826
Putri, A., & Hasibuan, R. P. S. (2021). Akuntabilitas zakat dan Infak Pada Masjid-masjid di Kota Binjai Accountability Management of Zakat and Infak Mosques in Binjai city. JURNAL SYARIKAH: Jurnal Ekonomi Islam, 7(2), 192–203. https://doi.org/https://doi.org/10.30997/jsei.v7i2.3334
Restuningtyas, R. S., Marina, A., & Nuraini, F. (2017). Accounting of Zakat, Infak and Alms in Transparency and Accountability in Laz Dompet Amanah Umat Sidoarjo. BALANCE: Economic, Business, Management and Accounting Journal, XIV(1), 29–43. https://doi.org/http://dx.doi.org/10.30651/blc.v14i01.1284
Rifai, F. Y. A., & Priyono, N. (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, 3(2), 108–119. https://doi.org/10.32500/jematech.v3i2.1284
Rusydiana, A. S., & Nailah. (2020). Zakat & Technology: Bibliometric R. International Conference of Zakat Proceedings.
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif dan R&D (2nd ed.). Bandung: Alfabeta.
Syafiq, A. (2017). Urgensi Peningkatan Akuntabilitas Lembaga zakat. ZISWAF: Jurnal Zakat dan Wakaf, 3(1), 18–39. https://journal.iainkudus.ac.id/index.php/Ziswaf/article/view/2281
Syafiq, A. (2018). Peningkatan Kesadaran Masyarakat dalam Menunaikan Zakat, Infaq, Sedekah dan Wakaf. ZISWAF: Zakat dan Wakaf, 5(2), 363–385. https://doi.org/http://dx.doi.org/10.21043/ziswaf.v5i2.4598
Tambunan, J. (2021). Memaksimalkan Potensi Zakat Melalui Peningkatan Akuntabilitas Lembaga zakat. Jurnal Islamic Cicle, 2(1), 118–131. https://jurnal.stain-madina.ac.id/index.php/islamiccircle/article/view/498/416
Uyob, R. Bin. (2020). Current Research in Zakat Accounting Research. Journal on Technical and Vocational Education (JTVE), 5(1). http://upikpolimas.edu.my/ojs/
Vinella, C., Wibisono, J., Rianti, M., Ovina, M. E., & Meiden, C. (2019). Studi Literatur: Relevansi Nilai Informasi Akuntansi terhadap Harga Saham yang Dimoderasi Konservatisme Akuntansi. JEMBA: Jurnal Ekonomi, Manajemen , Bisnis, Dan Akuntansi, 7(2), 147–160. https://doi.org/10.46806/ja.v7i2.572
Wulaningrum, P. D., & Pinanto, A. (2020). Akuntabilitas dan Transparansi Laporan Keuangan pada Organisasi Pengelola Zakat: Studi Komparatif di BAZ dan LAZ Yogyakarta. JATI: Jurnal Akuntansi Terapan Indonesia, 3(1), 15–24. https://doi.org/10.18196/jati.030122
