Research Article
Financial Statement Accountability in Zakat Management Institutions: Shariah Compliance, Transparency, and the Role of Information Technology
@INPROCEEDINGS{10.4108/eai.26-3-2019.2290928, author={Muhammad Dzakir Izzatul Islam and Shinta Melzatia and Mas Rangga Cili}, title={Financial Statement Accountability in Zakat Management Institutions: Shariah Compliance, Transparency, and the Role of Information Technology}, proceedings={Proceedings of the First Annual Conference of Economics, Business, and Social Science, ACEBISS 2019, 26 - 30 March, Jakarta, Indonesia}, publisher={EAI}, proceedings_a={ACEBISS}, year={2020}, month={2}, keywords={accountability shariah compliance information technology zakat institutions}, doi={10.4108/eai.26-3-2019.2290928} }- Muhammad Dzakir Izzatul Islam
Shinta Melzatia
Mas Rangga Cili
Year: 2020
Financial Statement Accountability in Zakat Management Institutions: Shariah Compliance, Transparency, and the Role of Information Technology
ACEBISS
EAI
DOI: 10.4108/eai.26-3-2019.2290928
Abstract
This study aims to determine the effect of Shariah Compliance, Transparency, and Information Technology on Accountability of Financial Statements at amil zakat institutions. The samples used in this study were 36 zakat management institutions located in Jakarta and Tangerang. The data used are primary data with SEM analysis methods. The results showed that Shariah Compliance had a significant positive effect on Financial Statement Accountability, while Transparency and the Role of Information Technology have a positive but not significant effect.
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