Proceedings of the International Conference on Business, Economic, Social Science and Humanities (ICOBEST 2018)

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

Authors
Adeh Ratna Komala
Corresponding Author
Adeh Ratna Komala
Available Online November 2018.
DOI
https://doi.org/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.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Proceedings
Part of series
Advances in Social Science, Education and Humanities Research
Publication Date
November 2018
ISBN
978-94-6252-611-2
ISSN
2352-5398
DOI
https://doi.org/10.2991/icobest-18.2018.24How to use a DOI?
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
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  -