Bima Journal : Business, Management and Accounting Journal
Vol. 7 No. 1 (2026)

Impact of Accountability and Transparency On ZIS Fund Management : A Case Study of BAZNAS Sidoarjo Regency

Shinta Aliyah Putri (Universitas Pembangunan Nasional "Veteran" Jawa Timur)
Munari Munari (Universitas Pembangunan Nasional "Veteran" Jawa Timur)



Article Info

Publish Date
30 Jun 2026

Abstract

Purpose : This study aims to determine and empirically test the relationship between accountability and transparency in the management of ZIS funds. Method: The research uses a quantitative method with a questionnaire distributed to employees as respondents. The data collected were analyzed using multiple linear regression to test the hypothesis. Results: The results show that the implementation of the Accountability Anda Transparency  have a positive and significant effect on management of ZIS funds, both partially and simultaneously. Findings: High accountability and transparency are very important in increasing the effectiveness of ZIS fund management, both in terms of public trust, governance, and institutional accountability. Novelty: This study provides a contextual analysis of how accountability and transparency factors affect the management of ZIS funds in related management institutions. Originality: Unlike previous studies, this research specifically focuses on BASNAZ Sidaorjo Regency and uses SPSS analysis to assess the performance of related institutions in managing ZIS funds. Conclusion: The implementation of accountability and transparency plays an important role in improving institutional performance. The findings provide valuable implications for other organizations working in the same field. Type of Paper: Research Paper

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Journal Info

Abbrev

bima

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

BIMA Journal is a scientific communication media which is issued by PDM Bengkulu. It is the contribution to the development of social science, business, accounting, and economy which is divided into the English Language which contains research results, literature review, field cases, or concepts. ...