Show simple item record

Penggunaan Zakat Disbursement Efficiency dalam Mencegah Penyelewengan Dana Zakat

dc.contributor.authorMubtadi, Novendi Arkham
dc.contributor.authorSusilowati, Dewi
dc.contributor.authorSetyorini, Christina Tri
dc.date.accessioned2017-08-14T08:12:51Z
dc.date.available2017-08-14T08:12:51Z
dc.date.issued2017-07-22
dc.identifier.citationAhmad, I. dan M. Ma’in. 2014. The Efficiency of Collection and Distribution: Evidence from Two Stage Analysis. Journal of Economic Coorporation and Development, Vol.35, No.3, Hal.133-170 Akbar, N. 2009. Analisis Efisiensi Organisasi Pengelola Zakat Nasional dengan Pendekatan Data Envelopment Analysis. TAZKIA Islamic Finance Business Review, Vol.4, No.2, Hal.760-784 Beik, I.S, et al. 2014. Towards an Establishment of an Efficient and Sound Zakat System. Working Group of Zakat Core Principles Beik, I.S. 2015. Towards International Standard of Zakat System. Fiqh Zakat International Conference, Kula Lumpur, Malaysia, 25-26 November 2015 Fasabeni, M. dan A.W Putri. 2015. Bisnis Menggiurkan Lembaga Amil Zakat. http://www.gresnews.com/berita/sosial/90167-bisnis-kepercayaan-lembaga-amil-zakat. Diakses tanggal 10 Oktober 2016 Gambling, T.A dan R.A.A Karim. 1986. Islam and Social Accounting. Journal of Business Finance and Accounting, Vol.13, No.1, Hal.39-50 Hafidhuddin, D. 2007. Zakat dalam Perekonomian Modern. Jakarta: Gema Insani Hermawan, S. dan R.W Rini. 2016. Pengelolaan Dana Zakat, Infaq, dan Shadaqah Perspektif Sharia Enterprise Theory. Riset Akuntansi dan Keuangan Indonesia, Vol.1, No.1, Hal.12-24 Jaelani, A. 2016. Zakat Management in Indonesia and Brunei Darussalam. Munich Personal RePec Archive, No.71561 Jones, R. dan M. Pandlebury. 2000. Public Sector Accounting. Harlow: Pearson Education Kahf, M. 1989. Zakat: Unresolved Issues in the Contemporary Fiqh. Journal of Islamic Economics, Vol.2, No.1, Hal.1-22 _______. 2000. Al Waqf al Islami, Tatawwuruh, Idratuh, Tanmiyatuh (Islamic Waqf, Its Growth, Management, and Development). Damascus: Dar Al Fikr Lewis, M.K. 2001. Islam and Accounting. Accounting Forum, Vol.25, No.2, Hal.103-127 Mordhah, N. 2012. Self-Accountabiliy: The Link Between Self-Accountability and Accountability in Islam. International Journal of Humanities and Social Science, Vol.5, No.2, Hal.240-245 Mustaffha, N. 2007. Zakat Disbursement Efficiency: A Comparative Study of Zakat Institutions in Malaysia. Disertasi. Malaysia: International Islamic University Malaysia Noor, A.H.M, et al. 2014. What The Determine Professionalism? A Study on Zakat Institutions Integration Effort into The Mainstream Economy. Middle-East Journal of Scientific Research, Vol.27, No.2, Hal.983-993 _______________. 2015. Efficiency of Islamic Institutions: Empirical Evidence Zakat Organizations Performances in Malaysia. Journal of Economics, Business, and Management, Vol.3, No.2 Oran, A.F. 2009. Zakat Funds and Wealth Creation. Review of Islamic Economics, Vol.13, No.1, Hal.143-154 Rahman, A.R.A. 2007. Pre-Requisites for Effective Integration of Zakat into Maistream Islamic Financial System in Malaysia. Islamic Economis Studies, Vol.14, No.2 Rahmayati, A. 2015. Filantropi Islam: Model dan Akuntabilitas. Syariah Paper Accounting Fakultas Ekonomi Bisnis,Universitas Muhammadiyah Surakarta, Indonesia Rusydiana, A.S dan S. Al-Farisi. 2016. The Efficiency of Zakah Institutions Using Data Envelopment Analysis. AL-IQTISHAD Jurnal of Islamic Economics, Vol.8, No.2, Hal.213-226 Salama, A.A. 1982. Fiscal Analysis of Zakat with Special Reference to Saudi Arabia Experience. ICREI, Hal.341-364 Sari, M.D, et al. 2013. Review on Indonesian Zakah Management and Obtacles. Social Sciences, Vol.2, No.2, Hal.76-89 Triyuwono, I. 2003. Sinergi Oposisi Biner: Formulasi Tujuan Dasar Laporan Keuangan Akuntansi Syariah. AL-IQTISHAD Journal of Islamic Economics, Vol.4, No.1, Hal.79-90 Wahab, N.A dan A.R.A Rahman. 2011. A Framework to Analyse Efficiency and Governance of Zakat Institutions. Journal of Islamic Accounting and Business Research, Vol.2, No.1, Hal.43-62in_ID
dc.identifier.issn2460-0784
dc.identifier.urihttp://hdl.handle.net/11617/9212
dc.description.abstractThe study measures and analyses zakat disbursement efficiency for the zakat institution in Indonesia. This research samples four districts of Indonesia: Banyumas, Purbalingga, Banjarnegara, and Kebumen. This is a quantitative research study that uses approach of efficiency analysis, namely zakat disbursement efficiency measurement (ratio analysis). In this approach, there are three efficiency measures namely Disbursement Efficiency (DE), Cost Efficiency (CE) and Time Efficiency (TE). The first findings discover that on average, Banyumas is the most efficient district as it has the highest in disbursement, cost efficiency and time efficiency. The second finding found that for the past 4 years all districts have showed fluctuations in efficiency in disbursement and cost. This research examines how the zakat institution in Indonesia has improved in terms of disbursement activities over the past 4 years. Besides that, this research is significant as it could be useful in future discussions on the potential ways to prevent zakat fund corruption in Indonesia. The outcomes from the discussions will be useful as a guide to policymakers in improving the zakat institution’s disbursement system.in_ID
dc.language.isoidin_ID
dc.publisherMuhammadiyah University Pressin_ID
dc.subjectZakat Disbursement Efficiencyin_ID
dc.subjectZakat Fund Corruptionin_ID
dc.subjectZakat Institutionin_ID
dc.titlePenggunaan Zakat Disbursement Efficiency dalam Mencegah Penyelewengan Dana Zakatin_ID
dc.typeArticlein_ID


Files in this item

Thumbnail
Name:
2. Novendi Arkham.pdf
Size:
475.7Kb
Format:
PDF
View/Open

This item appears in the following Collection(s)

Show simple item record