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All Journal INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS)
Rizky Fadhillah
State Polytechnic Banjarmasin
Religion Humanities Social Sciences

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IMPLEMENTATION OF GOVERNANCE IN ZAKAT INSTITUTIONS: CASE STUDY OF THE NATIONAL AMIL ZAKAT AGENCY OF HULU SUNGAI SELATAN REGENCY Rizky Fadhillah; Ahmad Miftahurrahman
International Journal Of Humanities, Social Sciences And Business (INJOSS) Vol. 4 No. 3 (2025): SEPTEMBER
Publisher : ADISAM Publisher

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Abstract

This study aims to evaluate the implementation of governance of the National Amil Zakat Agency in Hulu Sungai Selatan Regency by using three assessment tools: Zakat Core Principles, Sharia Compliance Index of Zakat Management Organization, and financial ratio analysis. Descriptive qualitative methods were used, with data collected through observation, in-depth interviews, documentation, and structured questionnaires. The findings show that the implementation of Zakat Core Principles is rated “good” with a score of 0.65, which indicates a generally effective governance structure, especially in zakat collection and legal compliance, although operational control and internal audit mechanisms are still weak. The Shariah Compliance Index of Zakat Management Organizations resulted in a score of 0.76, which indicates that the institution's operations largely comply with shariah principles. The financial ratio analysis resulted in a performance score of 1.98, reflecting high operational efficiency and effective allocation of funds to beneficiaries. However, the growth ratio indicates a need for strategic improvement in the development of zakat funds. Overall, this study contributes to the strengthening of sharia-compliant and accountable zakat governance, and provides strategic input for regional zakat institutions to implement professional and transparent management practices.
DIGITAL TRANSFORMATION OF THE FINANCE SECTOR IN ZAKAT MANAGEMENT ORGANIZATIONS CAN AFFECT THE INCREASE IN PUBLIC PREFERENCES IN DONATING (CASE STUDY IN BANJARBARU CITY) Mairijani Mairijani; Wahyu Hidayat; Rizky Fadhillah; Andriani Andriani
International Journal Of Humanities, Social Sciences And Business (INJOSS) Vol. 4 No. 3 (2025): SEPTEMBER
Publisher : ADISAM Publisher

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Abstract

Digital transformation is currently accelerating, especially in the financial sector, with this progress many parties take advantage of it to offer the public convenience in transactions, including by zakat management organizations. This study aims to examine the effect of digital transformation on preferences for donating to zakat management organizations (case study of people in Banjarbaru City). This research uses quantitative method with descriptive approach. Data were collected through questionnaires distributed to 102 respondents who had previously donated digitally in the Banjarbaru. Based on the results of the partial test (t-test), the calculated t-value was greater than the t-table value (10.707 > 2.569), with a significance level of (0.000 < 0.05). This indicates that digital transformation has a positive and significant effect on public preferences in donating through Zakat Management Organizations (OPZ). The average score for the digital transformation variable fell into the high category, with the ease of access indicator scoring the highest (4.05), followed by benefits, convenience, security, and speed. Meanwhile, for the public preference variable, the institutional credibility indicator scored the highest (4.16), followed by self-motivation and social motives. These results indicate that the use of digital technology has a significant impact on people's preferences in donating, especially to zakat management organizations.
Co-Authors Ahmad Miftahurrahman Andriani Andriani Mairijani Mairijani Wahyu Hidayat