Jurnal Ilmiah Wahana Akuntansi
Vol. 18 No. 2 (2023): Jurnal Ilmiah Wahana Akuntansi

Legalitas dan Akuntabilitas Keuangan Lembaga Filantropi dalam Keuangan Sosial Islam

Hasanah, Nuramalia (Unknown)
Ilham, Mochammad Fajar (Unknown)
Muhammad (Unknown)



Article Info

Publish Date
27 Jan 2024

Abstract

The practice of Islamic philanthropy that is rooted in the traditions of Indonesian society in the form of zakat, infaq, shadaqoh and waqf (ZISWAF) is growing, mainly due to the widening gap between rich and poor people and various natural disasters that come one after another. The role of the institution philanthropists Islam and the institution of amil zakat (LAZ) help many people who need help. The role of Islamic philanthropic institutions with the collection and allocation of zakat, infaq, sadaqah, and waqf (ZISWAF) funds provides benefits to the wider community in the economic development of the Ummah. This study aims to describe financial accountability for the management of funds of Islamic philanthropic institutions in the economic development of the Ummah. The data used in this study is secondary data obtained from the website of Indonesian philanthropic institutions. A total of 5 samples registered on the website of Indonesian religious philanthropic institutions. This study used quantitative methods using descriptive analysis. The results obtained were the Accountability of 5 philanthropic institutions that were sampled in the good category based on the results of indicators of accessibility and availability of financial statements. This research is useful for academics, philanthropic institutions and government

Copyrights © 2023






Journal Info

Abbrev

wahana-akuntansi

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal of Wahana Akuntansi online edition with ISSN: 2302-1810 published by the Faculty of Economics, State University of Jakarta, Campus A, in Rawamangun Muka, East Jakarta 13220, Phone (021) 4721227, Fax (021) 4706285. Journal Wahana Akuntansi contains the results of research, conceptual ideas, ...