Jati: Jurnal Akuntansi Terapan Indonesia
JATI Vol 8, No 2: October 2025

How Safe Are Principles and Good Corporate Governance Applied in an Indonesian Zakat Institution?

Rahman, Adi (Unknown)
Deden Dinar Iskandar (Unknown)
Budi Santosa, Purbayu (Unknown)



Article Info

Publish Date
15 Sep 2025

Abstract

This study examines the application of the 3 Aman Principles, namely Aman Syar’i (compliance with Islamic law), Aman Regulation (compliance with legal standards), and Aman NKRI (commitment to the integrity of the Unitary State of the Republic of Indonesia), together with Good Corporate Governance (GCG) principles at one of the National Zakat Boards (BAZNAS) in Indonesia. A descriptive qualitative method with a case study approach was employed, involving separate interviews with five BAZNAS officials, direct observation, document analysis, and open-ended questionnaires to zakat payers (muzakki). Data validity was ensured through source and technique triangulation. The novelty of this research lies in integrating the 3 Aman Principles, which reflect Indonesia’s distinctive approach to zakat governance, with GCG principles commonly used in corporate governance and recognized internationally. This integration offers a perspective rarely discussed in prior studies. The findings show that compliance and accountability have been effectively implemented, although improvements are needed in financial reporting transparency and strategies to engage potential zakat payers. Theoretically, this study contributes to the literature by demonstrating the synergy of national and international governance principles in enhancing institutional trust. Practically, the results guide zakat institutions in developing governance strategies that strengthen public trust.

Copyrights © 2025






Journal Info

Abbrev

jati

Publisher

Subject

Economics, Econometrics & Finance

Description

Jati: Jurnal Akuntansi Terapan Indonesia focuses on the research and research review related to accounting that are conducted using case study approach. JATI focuses related on various themes, topics and aspects of accounting and ...