Pengaruh Akuntabilitas Dan Transparansi Terhadap Dana ZIS

Authors

DOI:

https://doi.org/10.31000/competitive.v7i1.4664

Keywords:

Accountability, transparency, collectability of zis funds

Abstract

potensi dana zakat dan infaq/sedekah di indonesia sangatlah besar, yang dimana bila dapat dihimpun dengan optimal dapat mengatasi dan membantu pemerintah dalam mengurangi angka kemiskinan. Namun disayangkan potensi yang ada belum dapat dihimpun secara maksimal dikarenakan beberapa faktor antara lain akuntabilitas dan transparansi yang dapat membuat muzakki lebih memilih dengan memberikan secara langsung kepada orang terdekat daripada dikelola oleh baznas, kurangnya rasa percaya dan keterbukaan dari masyarakat membuat kolektibilitas dana ZIS untuk dikelola secara kelembagaan.Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif serta menggunakan data primer berupa kuesioner. Berdasarkan analisa yang dilakukan akuntabilitas dan transparansi berpengaruh terhadap pertumbuhan kolektibilitas dana ZIS.

References

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Published

2023-01-04

Issue

Vol. 7 No. 1 (2023): Competitive Jurnal Akuntansi dan Keuangan

Section

Articles

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