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DETERMINANTS OF FINANCIAL INCLUSION INFORMATION DISCLOSURE OF SHARIA COMMERCIAL BANKS IN INDONESIA Ahmad Shofiy Mubarok; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 2 (2021): Maret-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20212pp211-220

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh ukuran bank, reputasi, profitabilitas, aktivitas sosial terhadap pengungkapan informasi inklusi keuangan pada bank umum syariah di Indonesia periode 2015-2019 secara parsial dan simultan. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis regresi data panel menggunakan alat penelitian Eviews 10. Hasil penelitan ini menunjukkan bahwa secara parsial, variabel ukuran bank, reputasi, aktivitas sosial berpengaruh positif signifikan terhadap pengungkapan informasi inklusi keuangan. sedangkan profitabilitas berpengaruh negatif signifikan terhadap pengungkapan informasi inklusi keuangan. Secara simultan, variabel ukuran bank, reputasi, profitabilitas, aktivitas sosial berpengaruh positif signifikan terhadap pengungkapan informasi inklusi keuangan pada bank umum syariah di Indonesia periode 2015-2019. Kata Kunci: Ukuran bank, reputasi, profitabilitas, aktivitas sosial, pengungkapan informasi inklusi keuangan. ABSTRACTThis study aims to determine the effect of bank size, reputation, profitability, social activity on financial inclusion information disclosure of sharia commercial banks in Indonesia from 2015 to 2019 partially and simultaneously. This study uses a quantitative method with panel data regression analysis with Eviews 10. The results of this study indicate that partially, the variables of bank size, reputation, social activity have a significant positive effect on financial inclusion information disclosure. While profitability has a significant negative effect on financial inclusion information disclosure. Simultaneously, the variables of bank size, reputation, profitability, social activity have a significant positive effect on financial inclusion information disclosure of sharia commercial banks in Indonesia from 2015 to 2019.Keywords: bank size, reputation, profitability, social activity, financial inclusion information disclosure. DAFTAR PUSTAKAAlderfer, C. P. (1969). An empirical test of a new theory of human needs. Organizational Behavior and Human Performance, 4(2), 142–175. https://doi.org/10.1016/0030-5073(69)90004-XAryska, M. (2017). Pengaruh reputasi perusahaan dan kualitas pelayanan terhadap kepuasan pasien (Kasus rumah sakit islam ibnu sina Pekanbaru). Journal of Chemical Information and Modeling, 53(9), 1689–1699.Ascarya, A., Tanjung, H., & Rahmawati, S. (2016). Design and determine holistic financial inclusion index for baitul maal wat tamwil. 2nd International Conference on IPAFEM, August. https://www.researchgate.net/publication/312494768Asrarsani. (2013). Pengaruh karakteristik perusahaan terhadap pengungkapan CSR pada perusahaan perbankan yang tercatat di bursa efek Indonesia. Skripsi tidak dipublikasikan. Makassar: Universitas Hasanuddin.Bose, S., Bhattacharyya, A., & Islam, S. (2017). Dynamics of firm-level financial inclusion: Empirical evidence from an emerging economy. Journal of Banking and Finance Law and Practice, 27 (1), 47-68.Chehade et al. (2017). Financial inclusion measurement in the Arab world. United Arab Emirates: Arab Monetary Fund.Ching, H. Y., & Gerab, F. (2017). Sustainability reports in Brazil through the lens of signaling, legitimacy and stakeholder theories. Social Responsibility Journal, 13(1), 95–110. https://doi.org/10.1108/SRJ-10-2015-0147Fitriana, N. L., & Prastiwi, A. (2014). Faktor-faktor yang mempengaruhi luas pengungkapan sukarela dalam annual report. Diponegoro Journal of Accounting, 3(3), 642-651.Ginting, A. N. (2012). Analisis faktor-faktor yang mempengaruhi tingkat pengungkapan sukarela dalam laporan tahunan perusahaan manufaktur di Indonesia. Skripsi tidak dipublikasikan. Depok: Universitas Indonesia.Grund, N. E. (1996). Reputation: Realizing value from the corporate image. Academy of Management Perspectives, 10(1), 99–101. https://doi.org/10.5465/ame.1996.9603293245Haldar, P. K., Rahman, S. M. M., Mia, S., Ahmed, F., & Bashawir, A. (2016). Assessing the Role of Corporate Social Responsibility Practices of Commercial Banks in Enhancing Financial Inclusion : A Study on Banking Sector in Bangladesh. International Journal of Economics and Financial Issues, 6(4), 1778–1783.Hossain, M., & Hammami, H. (2009). Advances in accounting, incorporating advances in international accounting voluntary disclosure in the annual reports of an emerging country: The case of Qatar. Advances in Accounting, 25(2), 255–265. https://doi.org/10.1016/j.adiac.2009.08.002OJK. (2016). Peraturan OJK No.76/POJK.07/2016.OJK. (2019). Siaran Pers Survei OJK 2019: Indeks literasi dan inklusi keuangan meningkat. Sp 58/Dhms/Ojk/Xi/2019, November, 1.Rahmawati. (2020). Financial inclusion disclosure in Islamic microfinance: The case of baitul mal wa tamwil. Enhancing Financial Inclusion, II, 137–160. Diakses dari https://link.springer.com/chapter/10.1007/978-3-030-39939-9_5Ramzan, M., Amin, M., & Abbas, M. (2021). How does corporate social responsibility affect financial performance, financial stability, and financial inclusion in the banking sector? Evidence from Pakistan. Research in International Business and Finance, 55(August 2020), 1-9. https://doi.org/10.1016/j.ribaf.2020.101314Sharma, N. (2014). Advances in accounting, incorporating advances in international accounting extent of corporate governance disclosure by banks and finance companies listed on Nepal stock exchange. Advances in Accounting, 30(2), 425-439. https://doi.org/10.1016/j.adiac.2014.09.014Siyoto, S., & Sodik, M. A. (2018). Dasar metodologi penelitian. Jakarta: Literasi Media Publishing.Ullah. (2015). Corporate Social Responsibility Practices in the Banking Sector in Bangladesh - An Assessment. Bank Parikrama, 38(3&4), 129-152.

ANALISIS PERBANDINGAN INTERNET FINANCIAL REPORTING INDEX BANK UMUM SYARIAH DI INDONESIA, MALAYSIA, IRAN, DAN SUDAN Putri Hayati; Noven Suprayogi
Jurnal Ekonomi dan Bisnis Islam | Journal of Islamic Economics and Business Vol. 4 No. 1 (2018): JANUARI-JUNI 2018
Publisher : Universitas Airlangga

The purpose of this study was to determine the differences of Internet Financial Reporting Quality. This study was using quantitative approach with one way anova and kruskal wallis. The population of this study was official website of islamic banks in Indonesia, Malaysia, Iran, Sudan. The data was collected from official website sentral bank in each country and official website of islmaic bank in each country. Data that being used was primary data. The result of this study showes that there was significant differences of Internet Financial Reporting Quality between Indonesia, Malaysia, Iran, Sudan. The difference is caused there are significant differences between the quality of content, timeliness, user support components. Meanwhile, there is no differences between technology components.Keywords: Internet Financial Reporting, Indonesia, Malaysia, Iran, Sudan

KEWASPADAAN BANK DALAM PEMILIHAN AKAD PEMBIAYAAN KEPEMILIKAN RUMAH Fatin Fadhilah; Noven Suprayogi
NISBAH: JURNAL PERBANKAN SYARIAH Vol. 1 No. 2 (2015): NISBAH: Jurnal Perbankan Syariah
Publisher : Sharia Banking Study Program, Faculty of Islamic Economics, Djuanda University, Bogor

ABSTRAKPenelitian ini bertujuan untuk menemukan alasan pemilihan akad pembiayaan kepemilikan rumah oleh bank-bank syariah. Metode yang dilakukan dalam penelitian ini adalah dengan pendekatan penelitian kualitatif, menggunakan depth interview dengan manajer bank. Hasil dari penelitian ini menunjukkan bahwa aspek risiko masih menjadi pertimbangan dalam memilih akad pembiayaan kepemilikan kepemilikan rumah. Terdapat tiga risiko yang menjadi pertimbangan, yaitu risiko mismatch dalam cost of fund, risiko kredit dan risiko pemasaran. Akad murabahah memiliki risiko-risiko yang lebih rendah dibanding akad yang lainnya. Selain itu penanganan risiko dari akad murabahah juga lebih mudah dibanding akad yang lain.

Determinant Analysis of Accounting Information Disclosure on Financing Transactions for Sharia Commercial Banks Yenny Novita Sari; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 4 (2022): Juli-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20224pp482-494

ABSTRAK Pembiayaan merupakan sumber pendapatan dan sumber risiko terbesar bagi bank. Sehingga pengungkapan informasi akuntansi mengenai pembiayaan penting bagi pemegang saham untuk mengambil keputusan ekonomi. Tujuan penelitian ini untuk menguji tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah pada Bank Umum Syariah di Indonesia. Selain itu untuk menganalisis faktor-faktor yang mempengaruhi tingkat pengungkapan informasi tersebut. Sampel menggunakan 7 Bank Umum Syariah di Indonesia yang beroperasi dalam periode 2016-2020. Indeks rata-rata tidak tertimbang digunakan untuk mengukur tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah sesuai standar PSAK dan PAPSI 2013. Model analisis regresi data panel digunakan untuk menganalisis faktor-faktor yang mempengaruhi tingkat pengungkapan informasi tersebut. Penelitian menemukan bahwa rata-rata tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah sebesar 0,616 dan belum ada yang mematuhi standar secara penuh. Ukuran bank dan usia bank berpengaruh negatif signifikan, ukuran dewan komisaris berpengaruh positif signifikan serta keahlian komite audit tidak berpengaruh signifikan terhadap tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah. Temuan ini memberikan implikasi bahwa pemegang saham dapat mempertimbangkan ukuran bank, usia bank, dan ukuran dewan komisaris untuk meningkatkan tingkat pengungkapan informasi akuntansi pembiayaan. Temuan ini dapat dijadikan bahan evaluasi bagi lembaga regulator terkait praktik pengungkapan informasi akuntansi pembiayaan sesuai standar. Kata kunci: Tingkat Pengungkapan Informasi Akuntansi Transaksi Pembiayaan Syariah, Ukuran Bank, Usia Bank, Keahlian Komite Audit, Ukuran Dewan Komisaris. ABSTRACT Financing is the largest source of income and the biggest source of risk for banks. Therefore, disclosure of accounting information regarding financing is important for shareholders to make economic decisions. The purpose of this study was to examine the level of disclosure of accounting information for Islamic financing transactions at Islamic Commercial Banks in Indonesia. In addition, this study analyzes the factors that influence the level of disclosure of that information. The samples used 7 Islamic Commercial Banks in Indonesia operating in the 2016-2020 period. The unweighted average index is used to measure the level of disclosure of accounting information for sharia financing transactions according to the PSAK and PAPSI 2013 standards. The panel data regression analysis model is used to analyze the factors that influence the level of information disclosure. The study found that the average level of disclosure of accounting information for Islamic finance transactions was 0.616 and none of them fully complied with the standards. The size of the bank and the age of the bank had a significant negative effect, the size of the board of commissioners had a significant positive effect and the expertise of the audit committee had no significant effect on the level of disclosure of accounting information on Islamic financing transactions. This finding implies that shareholders can consider bank size, bank age, and board of commissioners size to increase the level of disclosure of financial accounting information. These findings can be used as evaluation material for regulatory agencies regarding the practice of disclosing financial accounting information according to standards. Keywords: Level of Disclosure of Accounting Information on Islamic Financing Transactions, Bank Size, Age of the Bank, Expertise of the Audit Committee, Board of Commissioners Size. DAFTAR PUSTAKA Abad, C., & Bravo, F. (2018). Audit committee accounting expertise and forward-looking disclosures A study of the US companies. Management Research Review, 41(2), 166–185. https://doi.org/10.1108/MRR-02-2017-0046 Akhtaruddin, M. (2005). Corporate mandatory disclosure practices in Bangladesh. International Journal of Accounting, 40(4), 399–422. https://doi.org/10.1016/j.intacc.2005.09.007 Amrin, A. (2018). Karakteristik perusahaan dalam praktik pengungkapan wajib pada laporan keuangan perbankan Syariah di Indonesia. Jurnal Bisnis dan Kewirausahaan, 7(4), 346–359. Bédard, J., & Gendron, Y. (2010). Strengthening the financial reporting system: Can audit committees deliver? International Journal of Auditing, 210, 174–210. https://doi.org/10.1111/j.1099-1123.2009.00413.x CNBC Indonesia. (2019). BNI raih penghargaan BUMN keuangan listed award 2018. Retrieved from https://www.cnbcindonesia.com/news/20191114223351-51-115408/bni-raih-penghargaan-bumn-keuangan-listed-award-2018 Darmadi, S. (2013). Corporate governance disclosure in the annual report: An exploratory study on Indonesian Islamic banks. Humanomics, 29(1), 4–23. https://doi.org/10.1108/08288661311299295 Dharma, C. Y. S., & Nugroho, P. I. (2013). Corporate governance, financial distress, and voluntary disclosure. Proceedings of the International Conference on Managing the Asian Century, 217–224. https://doi.org/10.1007/978-981-4560-61-0 Diono, H., & Prabowo, T. J. W. (2017). Analisis pengaruh mekanisme corporate governance, profitalbilitas, dan ukuran perusahaan terhadap tingkat pengungkapan sustainability report. Diponegoro Journal of Accounting, 6(3), 615–624. El-Halaby, S., & Hussainey, K. (2016). Determinants of compliance with AAOIFI standards by Islamic banks. 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(2017). Akuntansi Syariah Meletakkan Nilai-nilai Syariah Islam dalam ilmu Akuntansi. Medan: Madenatera. Kumparan. (2020). BNI Syariah raih penghargaan kepatuhan pelaporan keuangan terbaik dari BI. Retrieved from https://kumparan.com/kumparanbisnis/bni-syariah-raih-penghargaan-kepatuhan-pelaporan-keuangan-terbaik-dari-bi-1ukJaSPcDCE Madi, H. K., Ishak, Z., & Manaf, N. A. A. (2014). The impact of audit committee characteristics on corporate voluntary disclosure. Procedia - Social and Behavioral Sciences, 164, 486–492. https://doi.org/10.1016/j.sbspro.2014.11.106 Mangena, M., & Pike, R. (2005). The effect of audit committee shareholding, financial expertise and size on interim financial disclosures. Accounting and Business Research, 35(4), 327–349. https://doi.org/10.1080/00014788.2005.9729998 Mangena, M., & Tauringana, V. (2007). Corporate compliance with non-mandatory statements of best practice: The case of the ASB statement on interim reports. 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The Effect of Management Performance, Efficiency, Underwriting Performance and Liquidity on the Profitability of Sharia Insurance Companies in Indonesia for 2015-2019 Muhammad Al Fansa Nuhin; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 5 (2022): September-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20225pp628-642

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kinerja manajemen, efisiensi, kinerja underwriting dan likuiditas terhadap profitabilitas perusahaan asuransi syariah di Indonesia periode 2015-2019 secara parsial dan simultan. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis regresi data panel dan mengambil 24 sampel perusahaan asuransi jiwa maupun umum syariah di Indonesia, sumber data diambil dari laporan keuangan masing-masing perusahaan asuransi syariah dan laporan statistik keuangan OJK. secara parsial kinerja manajemen dan kinerja underwriting berpengaruh positif signifikan terhadap profitabilitas, efisiensi dan likuiditas berpengaruh negatif signifikan terhadap profitabilitas. secara simultan variabel kinerja manajemen, efisiensi, kinerja underwriting dan likuiditas yang diukur melalui rasio perubahan surplus, rasio underwriting, rasio biaya manajemen dan rasio likuiditas berpengaruh signifikan terhadap profitabilitas yang diukur dengan ROE pada perusahaan asuransi syariah di Indonesia periode 2015-2019. Perusahaan asuransi syariah diharapkan dapat mengoptimalkan struktur modal perusahaannya, lalu menjaga kondisi keuangan perusahaan dengan baik terutama dari sisi kewajiban dan biaya operasional perusahaan asuransi syariah. Perusahaan juga diharapkan mampu mengelola dana pesertanya dengan baik agar tidak mengalami defisit underwriting. Kata kunci: Kinerja Manajemen, Efisiensi, Kinerja Underwriting, Likuiditas, Profitabilitas. ABSTRACT This study aims to determine the effect of management performance, efficiency, underwriting performance and liquidity on the profitability of Islamic insurance companies in Indonesia for the 2015-2019 period partially and simultaneously. This study uses a quantitative method with panel data regression analysis techniques and takes 24 samples of sharia life and general insurance companies in Indonesia, the data sources are taken from the financial statements of each sharia insurance company and OJK financial statistics reports. partially management performance and underwriting performance have a significant positive effect on profitability, efficiency and liquidity have a significant negative effect on profitability. Simultaneously, the variables of management performance, efficiency, underwriting performance and liquidity as measured by the ratio of changes in surplus, underwriting ratio, management expense ratio and liquidity ratio have a significant effect on profitability as measured by ROE in Islamic insurance companies in Indonesia for the 2015-2019 period. Islamic insurance companies are expected to optimize the company's capital structure, then maintain the company's financial condition well, especially in terms of obligations and operational costs of sharia insurance companies. The company is also expected to be able to manage the funds of its participants well so as not to experience an underwriting deficit. Keywords: Management Performance, Efficiency, Underwriting Performance, Liquidity, Profitability. DAFTAR PUSTAKA Akotey G., J. O., & Manso, S. L. (2013). The financial performance of life insurance companies in Ghana. Journal of Risk Finance, 14(3), 286-302. https://doi.org/10.1108/JRF-11-2012-0081 Anshori, M., & Iswati, S. (2009). Metodologi penelitian kuantitatif. Surabaya: Universitas Airlangga. Azhari, R. A. (2021). Studi analisis meta pada determinan profitabilitas perusahaan asuransi syariah di Indonesia. Skripsi tidak dipublikasikan. Surabaya: Universitas Airlangga. Bakri, W. (2015). Prinsip-prinsip dasar asuransi syariah. 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Analisis Penyebab Laporan Keuangan Masjid Tidak Sesuai Dengan Standar Akuntansi Galuh Widagdo; Noven Suprayogi
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 2 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i2.16401

This study aimed to analyze the factors that caused the Takmir of Cheng Ho Mosque and Al Irsyad Mosque in Surabaya not to apply ISAK 35 in preparing financial reports. This study uses a qualitative method with a case study approach. The study's results revealed that the factors causing the Takmir not to apply ISAK 35 to the mosque's financial reports were that the mosque Takmir did not have sufficient knowledge about ISAK 35. The mosque's financial reports were presented following the financial information needs of Takmir and donors who were not complex. The presentation of mosque financial reports based on ISAK 35 is too complicated, so the cost of presenting information is high, but the relevance (benefit) for users of mosque financial reports is low. The results of this study imply that simpler mosque financial accounting guidelines or standards are needed to balance the relevance and cost of presenting mosque financial information. There needs to be the socialization of mosque financial accounting guidelines or standards for mosque Takmir.

Disclosure of Corporate Social Responsibility in Sharia Banks in Southeast Asian Countries Based on AAOIFI Standards Annisa Permatasari; Noven Suprayogi
MALIA: Journal of Islamic Banking and Finance Vol 7, No 1 (2023): Malia: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v7i1.15849

This study aims to determine the effect of profitability, bank size, and age of Islamic banks on the disclosure of Corporate Social Responsibility on Islamic banks in Southeast Asian countries based on AAOIFI standards partially and simultaneously. The population used in this study are Islamic banks in Southeast Asian countries, including Brunei Darussalam, Indonesia, Malaysia, Singapore, Thailand, Vietnam, Myanmar, and the Philippines. The sampling technique was purposive sampling to obtain 18 sample Islamic banks with a total of 126 data. This study uses a quantitative method with panel data regression analysis with Eviews 10. The results of this study partially show that the profitability and size of Islamic banks are not significant in the disclosure of Corporate Social Responsibility. In contrast, the age of the bank has a positive and significant effect on corporate social responsibility disclosure. Simultaneously, profitability, bank size, and bank age significantly positively affect Islamic banks' Corporate Social Responsibility disclosure in Southeast Asian countries for 2014-2020. The implication of the findings of this study confirm that social activities in Islamic banks are activities that must be carried out and disclosed by Islamic banks so that the bank's financial performance does not influence the implementation and disclosure of social activities in Islamic banks

Disclosure of Corporate Social Responsibility in Sharia Banks in Southeast Asian Countries Based on AAOIFI Standards Annisa Permatasari; Noven Suprayogi
MALIA: Journal of Islamic Banking and Finance Vol 7, No 1 (2023): Malia: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v7i1.15849

This study aims to determine the effect of profitability, bank size, and age of Islamic banks on the disclosure of Corporate Social Responsibility on Islamic banks in Southeast Asian countries based on AAOIFI standards partially and simultaneously. The population used in this study are Islamic banks in Southeast Asian countries, including Brunei Darussalam, Indonesia, Malaysia, Singapore, Thailand, Vietnam, Myanmar, and the Philippines. The sampling technique was purposive sampling to obtain 18 sample Islamic banks with a total of 126 data. This study uses a quantitative method with panel data regression analysis with Eviews 10. The results of this study partially show that the profitability and size of Islamic banks are not significant in the disclosure of Corporate Social Responsibility. In contrast, the age of the bank has a positive and significant effect on corporate social responsibility disclosure. Simultaneously, profitability, bank size, and bank age significantly positively affect Islamic banks' Corporate Social Responsibility disclosure in Southeast Asian countries for 2014-2020. The implication of the findings of this study confirm that social activities in Islamic banks are activities that must be carried out and disclosed by Islamic banks so that the bank's financial performance does not influence the implementation and disclosure of social activities in Islamic banks

Analisis Meta: Determinan Minat Muzakki Membayar Zakat ke Organisasi Pengelola Zakat Windi Wulandari Fitriani; Noven Suprayogi
Islamic Economics Journal Vol. 9 No. 1 (2023)
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/iej.v9i1.8771

This study aims to determine the factors that influence the interest of muzakki to pay zakat in the Indonesian Zakat Management Organization (Organisasi Pengelola Zakat (OPZ)). This study uses a meta-analysis research method. In this study, the dependent variable is interest in paying zakat in OPZ, and the independent variables are income, religiosity, knowledge of zakat, transparency, service quality, and trust in muzakki. This study will re-test the independent variables robustly to prove whether there is an effect of the independent variable on the dependent variable. The population in this study took research journal articles published in Google Scholar. The samples in this study are journal articles indexed by SINTA 1 to 6. This study accumulates and integrates existing studies using the meta-analysis technique developed by Hunter et al. (1982) on 22 sample articles. The results of testing the variables of income, religiosity, knowledge of zakat, transparency, and trust in muzakki prove that there is a significant consistency of test results on the variable of muzakki's interest in paying zakat. While the calculation of the service quality variable states that it has no significant effect on the dependent variable.

Meta-Analysis Study: The Effects of Accountability and Transparency on Muzaki’s Trust in Zakat Institutions in Indonesia Hotimah, Husnul; Suprayogi, Noven
Review of Islamic Economics and Finance Vol 6, No 2 (2023): Revıew of Islamic Economics and Finance (RIEF): December 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/rief.v6i2.58653

Purpose – This study aims to analyze the relationship between transparency and accountability in influencing Muzaki’s trust in zakat institutions in Indonesia. Methodology - A quantitative approach with a meta-analysis method is used in this study to achieve that aim. This study uses ten previous research articles (papers) as research samples. The sample of this research was obtained from Google Scholar by going through a series of sample selection criteria. Findings - The findings of this study indicate that transparency and accountability affect Muzaki’s trust in zakat institutions in Indonesia in a significantly positive manner. Based on these findings, zakat institutions in Indonesia need to pay attention to the level of transparency and accountability and increase it to increase muzaki's trust in them

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