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PENELITIAN AKUNTABILITAS ZAKAT DI INDONESIA: TINJAUAN LITERATUR TAHUN 2017-2021 Khaerunisah, Khaerunisah; Baehaqi, Ahmad
Jurnal Riset Keuangan dan Akuntansi Vol. 9 No. 2 (2023): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v9i2.8746

Abstract

This study aims to examine the development of zakat accountability research literature in Indonesia in 2017–2021. This study uses secondary data in the form of journal articles in the economic field, which are categorized as Sinta 2, 3, and 4, so that 39 research articles related to zakat accountability in Indonesia are obtained. The research method used is a literature review with a content analysis approach. The results of the research show that the publication of zakat accountability research articles will increase in 2020. Yogyakarta Muhammadiyah University is an affiliated institution with the most publications. The use of quantitative and qualitative research methods is almost the same, which is dominated by descriptive analysis, SEM-PLS, and regression. Financial accountability is the most researched topic related to the dimensions of zakat accountability. This research contributes to the mapping of zakat accountability research in Indonesia so that it becomes input for further research. Keywords: Accountability, Zakat, Zakat Institutions, Literature Review
Accountability of Islamic Non-Governmental Organizations in Indonesia: A Netnographic Study Zulfathurrahmah, Zulfathurrahmah; Baehaqi, Ahmad; Wahyu Prabowo, Tri Jatmiko
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 7, No 1: March 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v7i1.21596

Abstract

This study aims to analyze the online public's views on the accountability of the XYZ Foundation (XYZ), an Islamic non-government organization (NGO). This qualitative research uses netnography methods and primary data in the form of Twitter tweets with the trending hashtag #JanganPercayaXYZ. This research was carried out not long after the XYZ case emerged. The study includes an examination of relevant supporting documents, for example, the financial statement of XYZ. Data analysis was conducted in four stages: investigation, interaction, immersion, and integration. The results show that the public's views indicate that XYZ lacks accountability and transparency because the campaign is not in line with reality. There are too many cuts in donations, which has an impact on damaging public trust. XYZ is considered to be using religion and humanity to gain attention and empathy from donors. However, these do not deny XYZ's great contribution and performance in humanitarian affairs. These results have implications for the need to improve Islamic philanthropic institutions' regulation, governance, and accountability, as well as the prudence and selectivity of donors in donating through similar institutions. This study contributes to the literature on accountability in Islamic NGOs by utilizing netnography and data from social media.