International Journal of Zakat (IJAZ)
Vol 10 No 2 (2025): International Journal of Zakat

Compliance Performance in Reporting on Zakat Institution in Indonesia

Hanum, Khuzaifah (Unknown)
Wibowo, Hendri Setiyo (Unknown)
Aziza, Syifa (Unknown)



Article Info

Publish Date
06 Nov 2025

Abstract

The purpose of this study is to review the compliance performance in reporting on zakat institutions in Indonesia in 2023. Based on Laporan Pengelolaan Zakat Nasional 2023, the annual report of national zakat management published by BAZNAS RI, this paper constructs and analyses the implementation of compliance in reporting of zakat institutions in Indonesia. The study uses the content analysis method in developing the compliance performance frameworks and indicators in reporting referring to the zakat regulations in Indonesia. The result of review of this article formulated two main indicators of compliance in report: completing the reports and fulfilling the provisions in reporting. These findings are applicable to implement in evaluating the compliance performance in reporting on zakat institutions in Indonesia.

Copyrights © 2025






Journal Info

Abbrev

journal

Publisher

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 ...