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All Journal International Journal of Zakat (IJAZ)
Diva Azka Karimah
Institut Agama Islam Tazkia
Religion

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Investigating Zakat Institution Performance in Indonesia Mohammad Bintang Pamuncak; Bayu Taufiq Possumah; Diva Azka Karimah
International Journal of Zakat Vol 6 No 2 (2021): 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.v6i2.282

Abstract

This study aims to seek the impact of zakat accounting standards (PSAK Shariah No.109) adoption on the financial performance of zakat institutions. This study employed the Difference in Difference (DiD) test and Panel data regression using the data from 5 national scale zakat institutions in Indonesia from 2006 to 2019. This study found a difference in zakat institution performance between the pre and post-adoption of PSAK Shariah No.109, both in the DiD test and Panel data regression model.
Co-Authors Bayu Taufiq Possumah Pamuncak, Mohammad Bintang