The Analysis of Zakat Accounting Implementation on Amil Zakat Institutions in Bandung

DOI

10.2991/icobest-18.2018.24How to use a DOI?

Keywords

Zakat accounting, Accountability, Zakat Management Organization.

Abstract

The purpose of this study is to analyze the implementation of zakat accounting on zakat management organization in Bandung as a form of accountability to the muzakki. Zakat is a financial obligation having social and presenting a theological value (deity) which can be the backbone for society economy. The potential of Zakat in Indonesia is enormous though small in realization. Zakat Management Organization is a public institution with its main function to manage the people’s funds. The obligation of this organization is to be responsible for all the people’s funds transparently. The form of responsibility, especially towards the muzakki is through zakat accounting implementation. The data used in this research were gained by survey, i.e. distributing questionnaire towards Zakat Management Organization located in Bandung and registered in Directorate General of Taxation. The data then were analyzed statistically. The method of this research was explanatory to find the basic answer.  The result shows that financial report accountability is influenced by zakat accounting implementation.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Adeh Ratna Komala
PY  - 2018/11
DA  - 2018/11
TI  - The Analysis of Zakat Accounting Implementation on Amil Zakat Institutions in Bandung
BT  - Proceedings of the International Conference on Business, Economic, Social Science and Humanities (ICOBEST 2018)
PB  - Atlantis Press
SP  - 105
EP  - 107
SN  - 2352-5398
UR  - https://doi.org/10.2991/icobest-18.2018.24
DO  - 10.2991/icobest-18.2018.24
ID  - RatnaKomala2018/11
ER  -