The Analysis of Zakat Accounting Implementation on Amil Zakat Institutions in Bandung
Adeh Ratna Komala
Adeh Ratna Komala
Available Online November 2018.
- https://doi.org/10.2991/icobest-18.2018.24How to use a DOI?
- Zakat accounting, Accountability, Zakat Management Organization.
- 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.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
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 - https://doi.org/10.2991/icobest-18.2018.24 ID - RatnaKomala2018/11 ER -