Web-Based Accountability in an Islamic Non-Profit Organization: A Case Study of Badan Amil Zakat National in Indonesia

DOI

10.2991/apbec-18.2019.33How to use a DOI?

Keywords

Web-based accountability, nonprofit organization accountability, zakat organization, disclosure

Abstract

The increase of zakat (alms or tithes) receipts by zakat organizations in Indonesia in recent years is still very low compared its potential for zakat receipts nationally. There are various factors that can affect the low absorption of zakat by zakat organizations, one of them being the trust of zakat payers to pay zakat through the zakat organization. Badan Amil Zakat Nasional (BAZNAS) is one such zakat organization in Indonesia that has the same problem. To increase public trust in the zakat organization, the organization’s accountability must be augmented through disclosure of information related to the fulfillment of their responsibilities. One easy way in disclosing information is through websites. The research design of this study is a case study, in which mixed methods are used. This study provides assessment of web-based accountability practice in BAZNAS and suggestions for its improvement. The BAZNAS web-based accountability assessment method is done by content analysis of information within the BAZNAS website and is then scored it based on web-based accountability indices for a non-profit organization, considering previous studies and PSAK 109 for accounting issues. There is still some information that needs to be disclosed on the BAZNAS website to improve its accountability. By increasing the disclosure of necessary information, it is expected that the level of public trust can be improved so that it may change its zakat payment behavior through zakat organizations, especially BAZNAS

Copyright

© 2019, 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  - Irsalina Rizka Nurfadhilah
AU  - Catur Sasongko
PY  - 2019/07
DA  - 2019/07
TI  - Web-Based Accountability in an Islamic Non-Profit  Organization: A Case Study of Badan Amil Zakat  National in Indonesia
BT  - Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018)
PB  - Atlantis Press
SP  - 252
EP  - 259
SN  - 2352-5428
UR  - https://doi.org/10.2991/apbec-18.2019.33
DO  - 10.2991/apbec-18.2019.33
ID  - RizkaNurfadhilah2019/07
ER  -