Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Studies
Vol. 2 No. 1 (2023): Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Stud

Analisis Pengaruh Intellectual Capital (IC) Terhadap Kinerja Lembaga Zakat

Ahmad Daelami (Tazkia Islamic University College)
Rininta Nurrachmi (Tazkia Islamic University College)
Zulkarnain Muhammad Ali (Tazkia Islamic University College)



Article Info

Publish Date
30 Jun 2023

Abstract

The realization of zakat collection in Indonesia is still low compared to the potential collection. This is an irony because Indonesia is a country with a majority Muslim population. The causes are the low public trust in Zakat Management Organization (OPZ) and the internal and external problems faced by the institution. This study aims to analyze the effect of intellectual capital on the performance of zakat institutions. Data analysis methods in this study using Structural Equation Modeling (SEM). The results of this study show that there are 3 IC variables that affect the performance of zakat institutions, namely the first relational capital where the organization must improve services to encourage muzakki satisfaction and loyalty and expand the network of partners who support the organization's operations. Second, Social Capital where the organization needs to have organizational values and organizational culture that are internalized to all amil zakat in the organization to encourage better organizational performance. Third, Spiritual Capital as an Islamic-based NPO, zakat institutions must encourage each amil in the institution to have a good level of religiosity and apply ethical values according to Islamic law. The 3 IC variables consisting of HC, STC and TC have no effect on the performance of zakat institutions.

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Journal Info

Abbrev

irtiqo

Publisher

Subject

Description

Irtiqo: Postgraduate Journal of Islamic Economics, Finances and Accounting Studies is a peer-reviewed journal that aims to disseminate research in Islamic economics, Islamic finance, Islamic business, Islamic accounting and management, and Islamic social finance. The journal welcomes research from ...