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All Journal Jurnal Reviu Akuntansi dan Keuangan ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Manajemen Terapan dan Keuangan JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Kajian Akuntansi Journal of Accounting Science Akuntabel : Jurnal Ekonomi dan Keuangan AFRE Accounting Financial Review Jurnal AKSI (Akuntansi dan Sistem Informasi) Assets: Jurnal Akuntansi dan Pendidikan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Ekuivalensi Jurnal Riset Akuntansi Kontemporer Jurnal Pengabdian Masyarakat Asia DedikasiMU: Journal of Community Service AJAR (Asian Journal of Accounting Research) (e-Journal) Share: Jurnal Ekonomi dan Keuangan Islam JRABA Jurnal Akuntansi dan Keuangan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Mopolayio : Jurnal Pengabdian Ekonomi International Conference on Islamic Economic Proceeding of International Conference on Entrepreneurship (IConEnt) Jurnal Abdimas Untag Samarinda
Noorlailie Soewarno
Fakultas Ekonomi Dan Bisnis - Universitas Airlangga
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Other

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Journal : International Conference on Islamic Economic

 1 
Zakat Disbursement Efficiency for Accountability and Prevention of Zakat Misappropriation Nanang Setiawan; Noorlailie Soewarno
International Conference on Islamic Economic (ICIE) Vol 3 No 1 (2024): April
Publisher : Sekolah Tinggi Ilmu Bahasa Arab Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/icie.v3i1.307

Abstract

This study aims to measure and analyze the efficiency of zakat distribution in Indonesia to achieve accountability and prevent zakat misappropriation. This study uses a desk study to collect data on zakat collection and distribution through the National Zakat Amil Agency (BAZNAS) and twenty-four Zakat Charity Institutions (LAZ) in Indonesia, with two indicators of ratio analysis: disbursement efficiency and cost efficiency. Disbursement efficiency is to see the zakat distribution efficiency level, and cost efficiency is to see the efficiency level of zakat management operational costs. The results show that almost all LAZs have been effective in distributing zakat, except Rumah Yatim Ar Rohman Indonesia (RYARI), with a ratio of 67% (fairly effective). The results of the operational cost efficiency ratio show that only four LAZs fall into the "within the limits of sharia provisions" category: RYARI, LAZIS Nahdlatul Ulama (LAZISNU), Nurul Hayat (NH), and Pesantren Islam Al Azhar (PIAA). This research is important to get a comprehensive picture of the efficiency of distributing zakat funds to BAZNAS and LAZ in Indonesia. This study contributes to policymakers, zakat management practitioners, and academics by increasing literacy in zakat management in an accountable manner and in the context of preventing zakat misappropriation
Zakat Disbursement Efficiency for Accountability and Prevention of Zakat Misappropriation Setiawan, Nanang; Soewarno, Noorlailie
International Conference on Islamic Economic (ICIE) Vol. 3 No. 1 (2024): April
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/icie.v3i1.307

Abstract

This study aims to measure and analyze the efficiency of zakat distribution in Indonesia to achieve accountability and prevent zakat misappropriation. This study uses a desk study to collect data on zakat collection and distribution through the National Zakat Amil Agency (BAZNAS) and twenty-four Zakat Charity Institutions (LAZ) in Indonesia, with two indicators of ratio analysis: disbursement efficiency and cost efficiency. Disbursement efficiency is to see the zakat distribution efficiency level, and cost efficiency is to see the efficiency level of zakat management operational costs. The results show that almost all LAZs have been effective in distributing zakat, except Rumah Yatim Ar Rohman Indonesia (RYARI), with a ratio of 67% (fairly effective). The results of the operational cost efficiency ratio show that only four LAZs fall into the "within the limits of sharia provisions" category: RYARI, LAZIS Nahdlatul Ulama (LAZISNU), Nurul Hayat (NH), and Pesantren Islam Al Azhar (PIAA). This research is important to get a comprehensive picture of the efficiency of distributing zakat funds to BAZNAS and LAZ in Indonesia. This study contributes to policymakers, zakat management practitioners, and academics by increasing literacy in zakat management in an accountable manner and in the context of preventing zakat misappropriation
Co-Authors -, Isnalita Adri Putra Nugraha Annisa, Tapi Omas Armiani Armiani Bambang Tjahjadi Basuki Basuki Bramantio, Krisna Cahyani, Mirna Carissa Cindy Febiana Devi Sulistyo Kalanjati Dian Agustia Dwi May Adi Indra Lluciana Dyan Febrina Kusumadewi Elva Nuraina Emaluta, Fikriya Hanim Kardiya Fikriya Emaluta Hadiah Fitriyah Hardi, Jhon Hawa, Yusnia Ismatul Hendi Kristiantoro Heru Tjaraka Hurian Kamela Idil Rakhmat Susanto Irwan Adimas Ganda Saputra Isnalita Isnalita Isnalita Isnalita, Isnalita Izzato Millati Jitu Laksono Junaidi Junaidi Kamil, Ahmad Insan Kurniawati, Ika Atma Kustiningsih, Nanik Kusumo, Ivan Wijaya Lina Nasihatun Nafidah Mandagi, Deby Febriana Mardijuwono, Agus Widodo Mayang Mahrani Nanang Setiawan Nanik Kustiningsih Ninis Nur Solichah Nor Hasan Nor Hasan Nurul, Mochammad Renna Magdalena Rizka Fitriasari Saputra, Irvan Pratama Satia Utama, Anak Agung Gde Solichah, Ninis Nur Sri Iswati Sudarwito, Gurun Sulistyowati, Rina Supratiwi, Wiwik Tapi Omas Annisa Tony Gunawan Tri Siwi Agustina Wan Adibah Wan Ismail Wiga Purnomo Yuana, Sri Dewi Lestari