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Should One Perform Hajj Pilgrimages without Paying Zakat? Proposing an Integrating System between Zakat and Hajj Siswantoro, Dodik; Harahap, Mariati Aprilia
International Journal of Zakat Vol 11 No 1 (2026): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v11i1.788

PurposeThis study aims to examine the legality and mechanism of requiring Hajj pilgrims to pay zakat before performing the Hajj pilgrimage. It seeks to clarify the normative obligation of zakat for financially capable Muslims and to assess the need for a monitoring system prior to Hajj departure. Design/Methodology/ApproachThe study applies a qualitative research method. It collects primary and secondary data from legal documents, scholarly literature, and other relevant sources. The data are analyzed systematically to evaluate the legal basis and institutional mechanism for linking zakat payment with Hajj administration. FindingsThe findings show that many Hajj pilgrims have not fulfilled their zakat obligations before undertaking Hajj. This condition reflects limited awareness and weak institutional monitoring. The study proposes integrating e-zakat digital data with e-SPT and e-Hajj systems to ensure compliance. Through this integration, prospective Hajj and ‘umrah pilgrims can be verified systematically to confirm that they have fulfilled their zakat obligations. Research limitations/implicationsThe study is limited to normative and conceptual analysis without empirical field testing of the proposed integration system. Future research can conduct pilot implementation studies and evaluate the legal, administrative, and technical feasibility of integrating zakat and Hajj databases. Practical implicationsThe proposed system offers a policy framework for religious authorities and zakat institutions to strengthen zakat compliance among prospective Hajj pilgrims. It can improve zakat collection and enhance coordination between zakat management bodies and Hajj administration agencies. Social implicationsThe integration mechanism can increase awareness and discipline in fulfilling zakat obligations. It reinforces the principle that financial capability for Hajj includes compliance with zakat, thereby strengthening social justice and redistribution within the Muslim community. Originality/valueThis study highlights the sequential obligation of zakat before Hajj within the Pillars of Islam and proposes a digital integration model between zakat and Hajj systems. It contributes a new institutional approach to aligning religious obligations with digital governance mechanisms.

Evaluation of Financial and Operational Performance at BLU-Status Health Polytechnics: Multiple Case Study of 34 Ministry of Health Polytechnics Muhammad Rizky Bahy Mu'afa; Dodik Siswantoro
Eduvest - Journal of Universal Studies Vol. 6 No. 4 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i4.52565

This study evaluates the financial and operational performance of thirty-four Public Service Agency (BLU) Health Polytechnics over 2022 to mid-2025 within the framework of Government Regulation No. 74 of 2012 and Ministry of Finance Regulation No. 202/PMK.05/2022. The method was a multiple-case qualitative study using within-case and cross-case descriptive analyses of Monitoring of Financial and Operational Performance (MKKO) data, performance contracts, and focus group discussions, followed by descriptive and diagnostic analyses applying the 5 Whys and the 4P/S categories (People, Process, Policy, System). The results show high dependence on single tuition fees, limited diversification of non-tuition revenue, a large share of non-academic expenditures, gaps between revenue and academic cost per student, uneven admissions selectivity, strong graduate tracer coverage but highly varied job placement within six months, unbalanced research productivity and down streaming, and unproportional lecturer and staff ratios and ranks. Policy implications emphasize performance-based governance, minimum shares for academic spending, cost-per-service calculations in the business and budget plan, standardized tracer studies, workforce planning and workload rebalancing, and the acceleration of research down streaming and revenue diversification.

The Effect of Budget Management Quality and Internal Audit to Financial Statement Quality in the Ministries and Agencies Inayattulloh, Muhammad Ramdhan; Siswantoro, Dodik
Jurnal Akuntansi dan Bisnis Vol 19, No 2 (2019)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

The government’s financial statement represents the state’s financial management accountability. This research aims to analyze the factors that influence the quality of the state’s financial statement using the variables of the state’s budget management quality and internal audit. This research observed 52 data that covered the period of 2015 – 2017 using the multiple linear regression analysis based on data panel. The variable also uses control variable to analyze data properly such as size and work unit. Results of the research suggest that the budget management quality and internal audit has a positive effect on the central government’s financial statement quality. This is also supported by correlation test of Pearson. Each ministry and agency should be empowered the budget management quality and internal audit to support the financial statement quality in ministries and agencies. As public sector institution control of budget should be the main concern to create good financial statement quality. This may the first paper which analyze factors of budget management quality and internal audit to financial statement quality in ministries and agencies. Research in public sector especially for government is rare as the data may not be available.

Should One Perform Hajj Pilgrimages without Paying Zakat? Proposing an Integrating System between Zakat and Hajj Dodik Siswantoro; Mariati Aprilia Harahap
International Journal of Zakat Vol. 11 No. 1 (2026): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v11i1.788

PurposeThis study aims to examine the legality and mechanism of requiring Hajj pilgrims to pay zakat before performing the Hajj pilgrimage. It seeks to clarify the normative obligation of zakat for financially capable Muslims and to assess the need for a monitoring system prior to Hajj departure. Design/Methodology/ApproachThe study applies a qualitative research method. It collects primary and secondary data from legal documents, scholarly literature, and other relevant sources. The data are analyzed systematically to evaluate the legal basis and institutional mechanism for linking zakat payment with Hajj administration. FindingsThe findings show that many Hajj pilgrims have not fulfilled their zakat obligations before undertaking Hajj. This condition reflects limited awareness and weak institutional monitoring. The study proposes integrating e-zakat digital data with e-SPT and e-Hajj systems to ensure compliance. Through this integration, prospective Hajj and ‘umrah pilgrims can be verified systematically to confirm that they have fulfilled their zakat obligations. Research limitations/implicationsThe study is limited to normative and conceptual analysis without empirical field testing of the proposed integration system. Future research can conduct pilot implementation studies and evaluate the legal, administrative, and technical feasibility of integrating zakat and Hajj databases. Practical implicationsThe proposed system offers a policy framework for religious authorities and zakat institutions to strengthen zakat compliance among prospective Hajj pilgrims. It can improve zakat collection and enhance coordination between zakat management bodies and Hajj administration agencies. Social implicationsThe integration mechanism can increase awareness and discipline in fulfilling zakat obligations. It reinforces the principle that financial capability for Hajj includes compliance with zakat, thereby strengthening social justice and redistribution within the Muslim community. Originality/valueThis study highlights the sequential obligation of zakat before Hajj within the Pillars of Islam and proposes a digital integration model between zakat and Hajj systems. It contributes a new institutional approach to aligning religious obligations with digital governance mechanisms.

Evaluation of the Implementation of Internal Control of Financial Reporting (ICOFR) on Maintenance Expenditure: Case Study of State Institution “X” Fithriyyah Nur Afifah S; Dodik Siswantoro
Eduvest - Journal of Universal Studies Vol. 5 No. 10 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i10.51353

This study evaluates the implementation of Internal Control over Financial Reporting (ICoFR) in maintenance expenditures at Government Institution X in Indonesia from 2019 to 2023. The objective is to assess the effectiveness of ICoFR, identify weaknesses in financial control, and propose improvements. This research employs a case study strategy with a qualitative descriptive approach. Data collection methods include semi-structured interviews, document analysis, and a review of audit reports from the Indonesian Supreme Audit Board (BPK). The research framework is based on the Minister of Finance Regulation No. 17/PMK.09/2019, which incorporates the COSO Internal Control Framework as its core reference. The findings indicate that ICoFR implementation in Government Institution X is not yet fully effective, as recurring audit findings highlight overpayments, contract discrepancies, and weak monitoring mechanisms. This study contributes to the literature by evaluating ICoFR implementation in a central government institution—an area that remains underexplored in academic research compared to corporate or local government financial reporting. The study also emphasizes the complex interplay of political and bureaucratic factors affecting financial control practices. Strengthening risk assessment, control activities, and compliance monitoring is crucial to improving transparency and accountability in maintenance expenditure management.

Transformation Proposal for Tax Audit Policy in Indonesia: A Comparative Study on the Implementation of Tax Audit Policy in the Netherlands Vishnu Juwono; Lucas Filberto Sardjono; Lambang Pujo Nagoro; Esi Sekar Rini; Dodik Siswantoro
Jurnal Borneo Administrator Vol. 18 No. 1 (2022): April 2022
Publisher : Pusjar SKPP Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24258/jba.v18i1.886

A tax audit policy is intended to increase taxpayer compliance and trust towards tax authority. In Indonesia, the low level of trust carried out by tax audits observed from the taxpayer compliance level shows the shortcoming of implementing the tax audit system. Based on this phenomenon, this study is conducted to describe problems regarding the implementation of tax audit policy in Indonesia and provide recommendations for the Indonesian tax authority to transform tax audit policy practised by the tax audit system in the Netherlands. The Netherlands was selected as the research site, for this country is one of the OECD pioneers and has been part of AEoI. This study applied a qualitative approach. An in-depth interview was used to collect the data from competent parties in tax audits, both in Indonesia and the Netherlands. The findings showed that two factors caused the shortcoming of the tax audit system in Indonesia. First, the database was not maximal due to nonoptimal digitalisation and data integration. Second, the selection system for taxpayers to be audited was closed. Therefore, this study recommends that tax authorities in Indonesia develop an accountable and reliable tax audit system as implemented by tax authorities in the Netherlands. Tax audit optimisation can be done by increasing the database through digitalisation and data integration to facilitate information exchange. After implementing policy transformation, it is expected that taxpayer compliance and tax legitimacy will also increase

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