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Journal : Proceeding International Seminar of Islamic Studies

TRANSPARENCY FINANCIAL INFORMATION OF ORGANISASI PENGELOLA ZAKAT (OPZ) IN SHARIA PERSPECTIVE Suginam Suginam; Ahmad Qorib; Saparuddin Siregar
Proceeding International Seminar of Islamic Studies Vol 2, No 1 (2021)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

This study aims to determine whether the transparency of financial information as an effort to build public trust in financial management at the Zakat Management Organization (OPZ) is in accordance with Sharia or not. To provide confidence in the public in financial management, disclosure of information is required to the public as a disclosure of the performance report of an institution or organization. Transparency is a disclosure in the form of financial performance reports that are submitted openly in detail, clearly, easily accessible and can be conveyed periodically. This research was conducted based on literature studies from various sources from previous studies. This research method uses a qualitative descriptive research method that will describe the subject under study. The results of this study can be concluded that the transparency of financial information in Organisasi Pengelola zakat (OPZ)is still not managed in a Sharia manner. Keywords:Transparansi, Financial Information, OPZ, Sharia Perspektive
Effect Of Application Of Good Governance Principles On The Acceptance Of Zakat Funds In Amil Zakat Institutions In Medan City Sri Rahayu; Saparuddin Siregar; Suginam Suginam; Azwansyah Habibie
Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

Zakat is an obligation for every Muslim on his wealth that has reached haul and Nisab. Zakat is very potential as an effective means to empower the people's economy. Indonesia has a very large potential for zakat, data obtained from Baznas shows that the potential for zakat in 2017 reached 203 trillion rupiah but only 6.2 trillion rupiah was collected and classified as a minimum of its potential. This potential, if explored optimally from all Islamic societies and managed well with trustworthy management and high professionalism, will create a large amount of funds used to overcome the people's economy. The management of amil zakat institutions must be managed professionally with the application of the principles of good governance especially transparency and financial accountability which will generate public trust. This zakat research is very important to be tested and analyzed regarding the application of the principles of good governance principles that will affect the level of receipt of zakat funds. This type of research is quantitative that uses primary data by distributing questionnaires to 35 administrators of the Amil Zakat Institution. The hypothesis is tested by multiple linear regression. This study answers that partially the receipt of zakat funds is influenced by accountability but not influenced by transparency, while simultaneously transparency and accountability affect the receipt of zakat funds.
Co-Authors Abdul Karim Abdul Karim Abdul Khair Tarigan Afriany, Joli Ahmad Qorib Ahmad Qorib Aisyah Nabillah Al-Hafiz, Nofri Wandi Alvin Fahlevi Andsyah Putera Utama Siahaan Anggia Sari Lubis, Anggia Sari Anggraini, Dwi Pertiwi Azni, Ayu Iryanti Azwansyah Habibie, Azwansyah Bambang Pamungkas Berta Rohana Br Purba Betrik Juliana Hutapea Dian Purnamasari Dito Putro Utomo Dodi Siregar Dwi Pertiwi Anggraini Dwika Assrani Efori Buulolo Elmira Siska Elvitrianim Purba Emi Safitri Eva Harlia Fahlevi, Mochammad Farida Khairani Lubis Fince Tinus Waruwu Fince Tinus Waruwu Guidio Leonarde Ginting Guidio Leonarde Ginting Hashim, Noraini Hastuti Olivia Hastuti Olivia Henny Triastuti Kurnianingsih Herry Sunandar Hery Sunandar Husni Mubarrak Imam Saputra Jaafar, Mime Azrina Joli Afriany Junita Putri Rajana Harahap Kennedi Tampubolon Lince Tomoria Sianturi Maharani Maharani, Maharani Manullang , Bunga Juwita Martauli Maringan Sianturi Matondang, Firman Maulidya Bella Mentari Ananda Hasmi Mesran, Mesran Muhammad Irfan Muhammad Nelson Pinem Murni Dahlena Nasution Nahrisah, Ezzah Nasution, Elvi Sahara Nasution, Elvi Sahara Natalia Silalahi, Natalia Nelly Astuti Hasibuan Neni Sri Wahyuni Nia Novianti Ningsih, Trans Novianti, Nia Nur Sakinah Tanjung Nur'ain Harahap Nur, Sobihatun Nurdiyanto, Heri Nurhayati Nurhayati Nurlaila Nurlaila Nurnia Zamasi Nurul Ajimah Ritonga, Merdayana, Sakdan Azwan Oktafrida Saragih Ovami, Debbi Chyntia Pani Akhiruddin Siregar Pasaribu, Mhd Hasan Pasaribu, Mhd Husein Putri Mayora Sihotang Ratih Anggraini Ratih Anggraini, Ratih Ratna Sari Dewi Reza Hanafi Lubis Rivalri Kristianto Hondro Rizky Hasanah Restari Rohminatin, Rohminatin Ronda Deli Sianturi Rosnizam, Rosnizam Sagala, Gamrina Saparuddin Siregar Saparuddin Siregar Saparuddin Siregar Sembiring, Abdul Sani Senanti Alas Sianturi, Lince T Siburian, Henry Kristian Sihotang, Putri Mayora Silalahi, Alistraja Dison Silalahi, Cita Ayni Putri Silalahi, Yohanna Silalahi, Yohanna Simanullang, Sri Rejeki Sinar Lia Pohan Sinurat, Sinar Siregar, Horia Sri Rahayu Sri Rahayu SRI RAHAYU Sri Rejeki Simanullang Sri Wulan, Sri Suci Hildayani Surya Darma Nasution Sutiksno, Dian Utami Syafrida Hafni Sahir Syahrijal Hidayat Syahrijal Hidayat Taronisokhi Zebua Trans Ningsih Tullah, Dewi Sarifah Vina Winda Sari Wahyu Satria Putra Zega Wardayani Wardayani, Wardayani Widia Astuty William Ramdhan Wily Julitawaty Yani, Ika Fitri Yuhandri Yuhandri, Yuhandri Zumrotul Aqobah Hsb