International Journal of Zakat (IJAZ)
Vol 6 No 2 (2021): International Journal of Zakat

Investigating Zakat Institution Performance in Indonesia

Mohammad Bintang Pamuncak (Tazkia Islamic University College)
Bayu Taufiq Possumah (Tazkia Islamic University College)
Diva Azka Karimah (Tazkia Islamic University College)

Article Info

Publish Date
16 Jun 2021

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.

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Journal Info
International Journal of Zakat (IJAZ)
Website

Abbrev

journal

Publisher

Center of Strategic Studies, Badan Amil Zakat Nasional Indonesia

Subject

Religion

Description

International Journal of Zakat (IJAZ) is an open access journal. All accepted manuscripts are published Free of Charges. International Journal of Zakat (IJAZ) focuses on zakat studies such as general activities of zakat management, institutional foundation, zakat administers qualifications, good ...