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All Journal Bima Journal : Business, Management and Accounting Journal
Shinta Aliyah Putri
Universitas Pembangunan Nasional "Veteran" Jawa Timur
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Impact of Accountability and Transparency On ZIS Fund Management : A Case Study of BAZNAS Sidoarjo Regency Shinta Aliyah Putri; Munari Munari
BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.7.1.27-32

Abstract

Purpose : This study aims to determine and empirically test the relationship between accountability and transparency in the management of ZIS funds. Method: The research uses a quantitative method with a questionnaire distributed to employees as respondents. The data collected were analyzed using multiple linear regression to test the hypothesis. Results: The results show that the implementation of the Accountability Anda Transparency  have a positive and significant effect on management of ZIS funds, both partially and simultaneously. Findings: High accountability and transparency are very important in increasing the effectiveness of ZIS fund management, both in terms of public trust, governance, and institutional accountability. Novelty: This study provides a contextual analysis of how accountability and transparency factors affect the management of ZIS funds in related management institutions. Originality: Unlike previous studies, this research specifically focuses on BASNAZ Sidaorjo Regency and uses SPSS analysis to assess the performance of related institutions in managing ZIS funds. Conclusion: The implementation of accountability and transparency plays an important role in improving institutional performance. The findings provide valuable implications for other organizations working in the same field. Type of Paper: Research Paper
Co-Authors Munari, Munari