ZIS Management and Accountability in the Era of Digitalization in West Kalimantan LAZ
Abstract
The condition of society in the digital era which is inseparable from online-based technology and social media is an opportunity for zakat amil institutions to optimize zakat and in efforts to facilitate zakat fund raising. Currently, technological advances have a positive impact on the development of zakat funds and credibility if zakat amil institutions can utilize them appropriately and consistently. Therefore, this study aims to determine zakat management and LAZ accountability in the West Kalimantan region through the use of digital-based technology. This research method uses qualitative research with content analysis. The results show that innovations in collecting zakat through digital channels have not been fully able to optimize the potential for collecting zakat funds in West Kalimantan, and most LAZs have not maximized the use of the internet and websites in providing financial information and financial reports to the public/ muzakki.
Downloads
References
Abdelkader, O. A. (2017). Significant concerns influence online pro bono volunteering of faculty members. Computers in Human Behavior, 73, 547–553. https://doi.org/https://doi.org/10.1016/j.chb.2017.03.072
Ahmad Shahir Makhtar, & Adibah Abdul Wahab. (2010). Pengurusan Zakat di Negeri Selangor: Isu dan Cabaran. Prosiding Konvensyen Kebangsaan Perancangan & Pengurusan Harta Dalam Islam.
Al Athar, M. D., & Al Arif, M. N. R. (2021). The Intention of Millennial Generation in Paying Zakat through Digital Payments. International Journal of Islamic Business and Economics (IJIBEC), 5(1), 38–47. https://doi.org/10.28918/ijibec.v5i1.3675
Antonio, M. S., Laela, S. F., & Al Ghifari, D. M. (2020). Optimizing Zakat Collection in the Digital Era: Muzakki’s perception. Jurnal Dinamika Akuntansi Dan Bisnis, 7(2), 235–254. https://doi.org/10.24815/jdab.v7i2.16597
Basuony, M. A. K., & Mohamed, E. K. A. (2014). Determinants of Internet Financial Disclosure in GCC Countries. Asian Journal of Finance & Accounting, 6(1), 70. https://doi.org/10.5296/ajfa.v6i1.5085
Chariri, A. (2009). Landasan filsafat dan metode penelitian kualitatif. Workshop Metodologi Penelitian Kuantitatif Dan Kualitatif, Laboratorium Pengembangan Akuntansi (LPA), Fakultas Ekonomi Universitas Diponegoro Semarang, 31 Juli – 1 Agustus 2009.
Fauzia, A. S., Mulatsih, S., & Alexandi, F. (2021). Mapping the Potential of Zakat Collection Digitally in Indonesia. International Journal of Zakat, 6(3), 1–22.
Haron, H., Yahya, S., Manasseh, S., & Ismail, I. (2006). Level of corporate social disclosure in Malaysia. Malaysian Accounting Review, 5(1), 159–184.
Majid, J., Asse, A., Fatimah, & Fajrin, F. (2020). Upaya mewujudkan good zakat governance BAZNAS Provinsi Sulawesi Selatan. LAA MAISYIR Jurnal Ekonomi Islam, 7(2), 1–12.
Muhammad, I. (2019). Analysis of Zakat System in High-Income Islamic Countries. The Journal of Muamalat and Islamic Finance Research, 16(2), 1–11. https://doi.org/10.33102/jmifr.v16i2.219
Rahman, H. (2021). Inovasi Pengelolaan Zakat di Era Digital (Studi Akses Digital Dalam Pengumpulan Zakat). Dirosat : Journal of Islamic Studies, 6(2), 53. https://doi.org/10.28944/dirosat.v6i2.412
Rini, R. (2016). Penerapan Internet Financial Reporting untuk Meningkatkan Akuntabilitas Organisasi Pengelola Zakat. Jurnal Akuntansi Multiparadigma, 95, 288–306. https://doi.org/10.18202/jamal.2016.08.7022
Rohim, A. N. (2019). Optimalisasi Penghimpunan Zakat Melalui Digital Fundraising. Al-Balagh : Jurnal Dakwah Dan Komunikasi, 4(1), 59–90. https://doi.org/10.22515/balagh.v4i1.1556
Sakka, A. R., & Qulub, L. (2019). Efektivitas Penerapan Zakat Online terhadap Peningkatan Pembayaran Zakat pada Lembaga Dompet Dhuafa Sulsel. Al-Azhar Journal of Islamic Economics, 1(2), 66–83. https://doi.org/10.37146/ajie.v1i2.21
Santoso, I. R. (2019). Strategy for Optimizing Zakat Digitalization in Alleviation Poverty in the Era of Industrial Revolution 4.0. Ikonomika, 4(1), 35–52. https://doi.org/10.24042/febi.v4i1.3942
Sari, R., Istikoma, I., & Supriadi, F. (2020). The Comparison of SAW BORDA and TOPSIS BORDA Methods In the Zakat Recipient Determination System Education programs (Case Study: BAZNAS, West Kalimantan Province). https://doi.org/10.4108/eai.11-12-2019.2290862
Stout, M., & Love, J. M. (2021). Ethical concepts. Integrative Governance, 38(12), 114–126. https://doi.org/10.4324/9781315526294-11
Syahputra, A., & Mukhtasar, M. (2021). Digitizing Zakat Collection through the E-payment System. Al-Amwal : Jurnal Ekonomi Dan Perbankan Syari’ah, 13(1), 14. https://doi.org/10.24235/amwal.v13i1.7962
Tremblay-Boire, J., & Prakash, A. (2015). Accountability.org: Online Disclosures by U.S. Nonprofits. Voluntas, 26(2), 693–719. https://doi.org/10.1007/s11266-014-9452-3
Utami, P., Suryanto, T., Nasor, M., & Ghofur, R. A. (2020). The Effect Digitalization Zakat Payment Against Potential of Zakat Acceptance in National Amil Zakat Agency. Iqtishadia, 13(2), 216. https://doi.org/10.21043/iqtishadia.v13i2.7809
Copyright (c) 2024 Verdianti Verdianti, Rahmah Yulisa Kalbarini, Nur Atiqah

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.















