Memaknai Transparansi Internet Financial Reporting Lembaga Amil Zakat Melalui Konsep Amanah dan Tablig
Abstract
Keywords
Full Text:
PDFReferences
Agung, I. M., & Husni, D. (2016). Pengukuran Konsep Amanah dalam Pendekatan Kualitatif dan Kuantitatif. Jurnal Psikologi, 43(3), 194–206. https://doi.org/10.22146/jpsi.11233
Ali, B. (2014). Tugas dan Fungsi Dakwah dalam Pemikiran Sayyid Quthub. Jurnal Dakwah Tabligh, 15(1), 125–135. https://doi.org/10.24252/jdt.v15i1.343
Al Quran dan Terjemahnya
Amalia, E. (2017). The Shariah Governance Framework For Strengthening Zakat Management in Indonesia: a Critical Review of Zakat Regulations. International Conference on Law and Justice, 133–138. https://doi.org/10.2991/iclj-17.2018.28
Anggita, W., Suhaidar, Karmawan, & Rudianto, N. A. R. (2021). Implementation of Internet Financial Reporting to Increasing Accountability in Zakat Management Organizations. Integated Journal of Business and Economics, 5(1), 1–9. https://doi.org/10.33019/ijbe.v4i3.311
Aziza, N., & Birton, M. N. A. (2019). A Narrative Analysis Using the Concept of Tabligh on the Obligation of Financial Statements Disclosure. KnE Social Sciences. https://doi.org/10.18502/kss.v3i26.5414
Basuony, M. A. K., & Mohamed, E. K. A. (2014). Determinants of Internet Financial Disclosure in GCC Countries. Asian Journal of Finance & Accounting, 6(1), 70. https://doi.org/10.5296/ajfa.v6i1.5085
BAZNAS. (2021). Laporan Pelaksanaan Pengelolaan Zakat Nasional tahun 2020. https://simbi.kemenag.go.id/simzat/files/a23UQuqIBg5X8uVXupF6Cm2rnEnnys1bDhKgvhIz.pdf
Birton, M. N. A. (2018). Pengantar Metodologi Penelitian Paradigma Religionis.
Cormier, D., Ledoux, M. J., & Magnan, M. (2009). The use of Web sites as a disclosure platform for corporate performance. International Journal of Accounting Information Systems, 10(1), 1–24. https://doi.org/10.1016/j.accinf.2008.04.002
Dubbink, W., Graafland, J., & van Liedekerke, L. (2008). CSR, Transparency and the role of intermediate organisations. Journal of Business Ethics, 82(2), 391–406. https://doi.org/10.1007/s10551-008-9893-y
Enjang & Aliyuddin. (2009). Dasar-Dasar Ilmu Dakwah. Bandung:Widya Padjadjar.
Fry, R. E. (1995). Accountability in Organizational Life: Problem or Opportunity for Nonprofits? (Vol. 6, Issue 2). Jossey-Bass Publishers.
Hanafiyah, B., & Suprayogi, N. (2020). Analisis Komparasi Penerapan Internet Financial Reporting oleh Organisasi Pengelola Zakat di Indonesia. Jurnal Ekonomi Syariah Teori Dan Terapan, 7(8), 1439–1450. https://doi.org/10.20473/vol7iss20208pp1439-1450
Harris, E. E., & Neely, D. (2021). Determinants and Consequences of Nonprofit Transparency. Journal of Accounting, Auditing and Finance, 36(1), 195–220. https://doi.org/10.1177/0148558X18814134
Hisamuddin, N. (2017). Transparansi dan Pelaporan Keuangan Lembaga Zakat. Jurnal Zakat Dan Wakaf, 4(2), 327–346. https://doi.org/10.21043/ziswaf.v4i2.3049
Ismail, A. S. (2021). Indeks Transparansi Organisasi Pengelola Zakat 2020: Studi Kasus di 363 OPZ.
Karim, N. K., Sasanti, E. E., Lenap, I. P., & Sari, N. K. (2019). Transparansi dan Akuntabilitas Pengelolaan Dana Zakat berbasis Website pada Lembaga Pengelolaan Zakat di Indonesia. Jurnal Riset Akuntansi Aksioma, 18(2), 13–28. https://doi.org/10.29303/aksioma.v18i2.74
Laallam, A., Uluyol, B., Kassim, S., & Engku Ali, E. R. A. (2022). The components of intellectual capital and organisational performance in waqf institutions: evidence from Algeria based on structural equation modelling. Journal of Islamic Accounting and Business Research, 13(7), 1110–1136. https://doi.org/10.1108/JIABR-07-2021-0192
Madhani, P. M. (2009). Role of Voluntary Disclosure and Transparency in Financial Reporting. The Accounting World, 7(6), 63–66. https://www.researchgate.net/publication/45072525
Mais R. G, & Palindri, L. (2020). Penerapan Prinsip Akuntabilitas dan Transparansi dalam Mengelola Keuangan Desa. Jurnal Akuntansi Dan Governance, 1(1), 57–66. https://doi.org/10.24853/jago.1.1.57-66
Mohammadi, S., & Nezhad, B. M. (2015). The Role of Disclosure and Transparency in Financial Reporting. International Journal of Accounting and Economics Studies, 3(1), 60. https://doi.org/10.14419/ijaes.v3i1.4549
Muhamad, A. M. Z. (2015). Konsep Amanah dalam Pengurusan Islam dari Sudut Maqasid Syariah (Penjagaan Harta). Prosiding Seminar Antarbangsa Pengurusan & Kepemimpinan Islam: Isu Dan Cabaran, 1–9. http://www.ukm.my/skim
Mutmainah, L. (2018). Implementasi Prinsip Transparansi dan Akuntabilitas Organisasi Pengelola Zakat melalui Penyediaan Informasi dan Internet Financial Reporting pada Website. Jurnal Middle East and Islamic Studies, 5(2). https://doi.org/10.7454/meis.v5i2.81
Nasri, R., Aeni, N., & Haque, M. G. (2019). Determination of Professionalism and Transparency and Its Implications for the Financial Performance of Zakat Institutions. Journal of Islamic Monetary Economics and Finance, 5(4), 785–806. https://doi.org/10.21098/jimf.v5i4.1158
Rafiki, A. (2020). Opportunities and Challenges of Social Media to the Islamic Banks in Indonesia (pp. 227–251). https://doi.org/10.4018/978-1-7998-2257-8.ch011
Rini. (2016). Penerapan Internet Financial Reporting untuk Meningkatkan Akuntabilitas Organisasi Pengelola Zakat. Jurnal Akuntansi Multiparadigma, 7(2), 156–323. https://doi.org/10.18202/jamal.2016.08.7022
Samargandi, N., Tajularifin, S. M., Ghani, E. K., Aziz, A. A., & Gunardi, A. (2018). Can Disclosure Practices and Stakeholder Management Influence Zakat Payers’ Trust? A Malaysian Evidence. Business and Economic Horizons, 14(4), 882–893. https://doi.org/10.15208/beh.2018.60
Saxton, G. D., & Guo, C. (2011). Accountability online: Understanding the web-based accountability practices of nonprofit organizations. Nonprofit and Voluntary Sector Quarterly, 40(2), 270–295. https://doi.org/10.1177/0899764009341086
Saxton, G. D., Neely, D. G., & Guo, C. (2014). Web disclosure and the market for charitable contributions. Journal of Accounting and Public Policy, 33(2), 127–144. https://doi.org/10.1016/j.jaccpubpol.2013.12.003
Schnackenberg, A. K., & Tomlinson, E. C. (2016). Organizational Transparency: A New Perspective on Managing Trust in Organization-Stakeholder Relationships. Journal of Management, 42(7), 1784–1810. https://doi.org/10.1177/0149206314525202
Taha, R., Adam, F., Ali, N. N. M., & Ariff, A. M. (2017). Religiusity and Transparency in the Management of Zakat Institutions. Journal of Legal, Ethical and Regulatory Issues, 20(1), 1–9. https://www.abacademies.org/articles/religiosity-and-transparency-in-the-management-of-zakat-institutions-6655.html.
Tasmara, T. (2001). Kecerdasan Ruhaniah (Trancedental İntelligence) Membentuk Kepribadian Yang Bertanggung Jawan, Profesional, dan Berakhlak. Jakarta: Gema Insani Press.
Vishwanath, T., & Kaufmann, D. (1999). Towards Transparency in Finance and Governance. https://doi.org/10.2139/ssrn.258978
Wahyudi, M., Huda, N., Herianingrum, S., & Ratnasari, R. T. (2021). Zakat Institution of Financial Transparency Model: An Explanatory Research. Jurnal Zakat Dan Wakaf, 8(2), 122–141. https://doi.org/10.21043/ziswaf.v8i2.9358
Wulaningrum, P. D., & Pinanto, A. (2020). Akuntabilitas dan Transparansi Laporan Keuangan Pada Organisasi Pengelola Zakat: Studi Komparatif di BAZ dan LAZ Yogyakarta. Jati: Jurnal Akuntansi Terapan Indonesia, 3(1). https://doi.org/10.18196/jati.030122
DOI: https://doi.org/10.24853/jago.3.2.87-100
Refbacks
- There are currently no refbacks.
Jurnal Akuntansi dan Governance Indexed by:
Copyright of Jurnal Akuntansi dan Governance (e-ISSN:2745-4711).
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License