Penelitian ini bertujuan untuk menyelidiki Pengaruh Akuntabilitas, Transparanasi, dan Teknologi Informasi terhadap minat masyarakat untuk membayar zakat penghasilan, dengan fokus kepada kelompok generasi X dan Yyang ada di Pekanbaru. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan kuesioner sebagai alat teknik pengumpulan data. Dengan menggunakan pemodelan persamaan …
This research highlights the importance of standardized accounting and financial reporting in achieving transparency and accountability, which ultimately contributes to higher public trust in BAZNAS. The purpose of this study is to examine the implementation of PSAK No. 109 by BAZNAS in the Province of West Nusa Tenggara, to achieve good zakat governance. The focus of this research is to assess…
Introduction Poverty is a topic that is hotly discussed in the economic world, especially in developing countries, including Muslim countries. However, research on scientific developments regarding poverty in Muslim countries is still limited. Objectives This study aims to examine trends in the development of zakat and poverty alleviation in Muslim countries using the Scopus database over a per…
This study explores the comparison between zakat and tax within the framework of maqasid sharia perspective. Specifically, this study compares zakat and tax in terms of how effectively each system fulfills the objectives (maqasid ) of sharia such as hifz al-mal (protection of wealth), islah (rectification), hifz al-nafs (salvation of the soul), and 'adl (social justice). It aims to evaluate th…
Penelitian ini bertujuan untuk mengetahui perkembangan tren penelitian keuaangan sosial islam yang diterbitkan oleh jurnal-jurnal terkemuka di bidang ekonomi keuangan Islam. Data yang dianalisis dari 59 publikasi penelitian di scopus. Kata kunci pencariannya adalah “ISF Zakat Waqf Muslim”. Pencarian digunakan untuk menetapkan dataset studi terakhir diperbaharui pada Agustus 2023. Met…
This research creates a breakthrough by bringing the National Zakat Index (IZN) approach to measure the role of zakat in increasing the Human Development Index (HDI), an aspect that is still minimally explored in the literature. Focusing on analyzing the performance of BAZNAS Bekasi city provides added value, considering that BAZNAS Bekasi city has proven to be good and transparent in the distr…
Abstract The National Amil Zakat Agency proposed the establishment of the Mustahik Economic Empowerment Agency as a solution. This organization is tasked with improving the quality of life of the beneficiaries through its programs. The purpose of this study is to examine the impact of literacy, religiosity, and income on agricultural zakat compliance in Bogor Regency. Study utilizes quantitati…
This study aims to identify how Transparency and Service Quality influence Muzakki's decisions to pay Zakat at Baznas Kabupaten Kepulauan Meranti. Data in this study is processed using quantitative analysis through the partial least square (PLS) approach in the Structural Equation Model (SEM), utilizing the statistical software SmartPLS 3.0. The data collection instrument was a Likert scale que…
This study addresses the scarcity of bibliometric research in zakat accounting literature by qualitatively analyzing 321 articles from the Dimension AI database spanning 1994 to 2023. The study has found the Journal of Islamic Economics and Theory as a journal that is very relevant and has a significant impact, besides the Journal of Islamic Accounting and Business Research and the Journal of I…
Skripsi ini bertujuan untuk mengetahui determinan yang mempengaruhi permintaan uang dalam Islam di Indonesia, Malaysia dan Qatar dengan berlandaskan kepada teori Umer Chapra. Permintaan uang diperkirakan dipengaruhi oleh Social Value (Zakat, Infaq dan Shadaqah), Return Syariah serta pertumbuhan ekonomi yang di proxy kepada Industrial Production Index (IPI), kemudian tambahan variabel…