Compliance Performance in Reporting on Zakat Institution in Indonesia
DOI:
https://doi.org/10.37706/ijaz.v10i2.681Keywords:
Keywords: zakat, reports, compliance, performance, IndonesiaAbstract
The purpose of this study is to review the compliance performance in reporting on zakat institutions in Indonesia in 2023. Based on Laporan Pengelolaan Zakat Nasional 2023, the annual report of national zakat management published by BAZNAS RI, this paper constructs and analyses the implementation of compliance in reporting of zakat institutions in Indonesia. The study uses the content analysis method in developing the compliance performance frameworks and indicators in reporting referring to the zakat regulations in Indonesia. The result of review of this article formulated two main indicators of compliance in report: completing the reports and fulfilling the provisions in reporting. These findings are applicable to implement in evaluating the compliance performance in reporting on zakat institutions in Indonesia.
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References
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Undang-Undang Nomor 23 Tahun 2011 tentang Pengelolaan Zakat.
Van Zanten, W (1994) Statistika untuk Ilmu-Ilmu Sosial, edisi kedua. Jakarta: Gramedia Pustaka Utama.
Wibisono, Y (2012) Mengelola Zakat Indonesia: diskusi pengelolaan zakat nasional dari rezim Undang-Undang Nomor 38 Tahun 1999 ke rezim Undang-Undang Nomor 23 Tahun 2011. Jakarta: Pernada Media.
Zayadi, A et.al. (2022) Standar Tata Kelola BAZNAS Provinsi dan BAZNAS Kabupaten/ Kota. Jakarta: BAZNAS RI.
Al-Qaradhawi, Y (2000) Fiqh al-Zakat: a comparative study of zakah, regulation, and philosophy in the light of al-Quran and al-Sunnah volume 1 and 2, translated by Monzer Kahf. Jeddah: King Abdulaziz University.
BAZNAS RI (2024) Laporan Zakat Nasional 2023 dan Lampiran. Jakarta: BAZNAS RI.
BAZNAS RI (2024) Outlook Zakat Indonesia 2024. Jakarta: BAZNAS RI.
BAZNAS RI (2023) Laporan Zakat Nasional 2022 dan Lampiran. Jakarta: BAZNAS RI.
BAZNAS RI (2022) Laporan Zakat Nasional 2021 dan Lampiran. Jakarta: BAZNAS RI.
BAZNAS RI (2021) Laporan Zakat Nasional 2020. Jakarta: BAZNAS RI.
BAZNAS RI (2020) Laporan Zakat Nasional 2019. Jakarta: BAZNAS RI.
BAZNAS RI (2019) Indikator Pemetaan Potensi Zakat. Jakarta: BAZNAS RI.
BAZNAS RI (2019) Laporan Zakat Nasional 2018. Jakarta: BAZNAS RI.
BAZNAS RI (2018) Laporan Zakat Nasional 2017. Jakarta: BAZNAS RI.
BAZNAS RI (2017) Laporan Zakat Nasional 2016. Jakarta: BAZNAS RI.
BAZNAS RI (2016) Laporan Zakat Nasional 2015. Jakarta: BAZNAS RI.
Ben Jedidia, K and Guerbouj, K (2021) Effects of Zakat on the Economic Growth in Selected Islamic Countries: empirical evidence. International Journal of Development Issues, Vol. 20 No. 1, pp. 126-142. https://doi.org/10.1108/IJDI-05-2020-0100
Bengtsson, M (2016) How to Plan and Perform a Qualitative Study Using Content Analysis. Nursing Plus Open,Vol. 2, pp. 8-14 https://doi.org/10.1016/j.npls.2016. 01.001.
Bobko, P (2001) Correlation and Regression, second edition. London: Sage Publication.
Cresswell, JW (2002) Qualitative Inquiry and Research Design: choosing among five approaches, fourth edition. London: Sage Publication.
Cresswell, JW (1994) Research Design: qualitative, quantitative, and mixed methods approaches, second edition. California: Sage Publication.
Elifson, KW, RP Runyon, and A Haber (1998) Fundamentals of Social Statistics, third edition. McGraw-Hill.
Hafidhuddin, D (2002) Zakat dalam Perekonomian Modern. Depok: Gema Insani.
Ichsan, MS, et.al. (2011) Zakah Criteria for Performance Excellent. Jakarta: Forum Zakat.
Jamilullah, & Supriyatna, N. (2024). Tata Kelola Zakat Nasional. Jurnal Pena Islam, 4(1), Article 1. https://jurnal.staiq.ac.id/index.php/penaislam/article/view/91
Malik, BA (2016) Philanthropy in Practice: role of zakat in the realization of justice and economic growth. International Journal of Zakat, Vol. 1 No. 1, pp.64-77.
Nasution, A. M. (2020). Pengelolaan Zakat di Indonesia. Journal of Islamic Social Finance Management, 1(2), Article 2. https://doi.org/10.24952/jisfim.v1i2.3589
Neuman, WL (2006) Social Research Methods: qualitative and quantitative approaches, sixth edition: Boston: Pearson.
Pramanik, AH (1993) Development and Distribution in Islam. Selangor: Pelanduk Publication.
Razak, S, M Nasuka, S Syahabuddin, K Arsyad, and M Darwis (2024) Strenghtening Zakah Compliance among Indonesian Muslim throughout the role of institutional Capabilities. Journal of Islamic Monetary Economics and Finance, Vol. 10(3), pp. 497-520. https://doi.org/10.21098/jimf.v10i3.2081
Ritchie, J (2014) Qualitative Research Practice. London: Sage Publication.
Roemer J, T Hoekstra, KJ Jager, C Zoccali, G Tripepi, FW Dekker, M van Diepen (2021) Conducting Correlation Analysis: important limitations and pitfalls. Clinical Kidney Journal, Vol. 14, Issue 11, pp. 2332-37, https://doi.org/10.1093/ckj/sfab085
Shaikh, SA (2015) Welfare Potential of Zakat: an attempt to estimate economy wide zakat collection in Pakistan. The Pakistan Development Review, Vol. 54 No. 4, pp. 1011-1027. https://www.jstor.org/stable/43831380
Shaukat, B and Zhu, Q (2020) Finance and Growth: particular role of zakat to levitate development in transition economies. International Journal of Finance and Economics, Vol. 26 Issue 1, pp. 998-1017. https://doi.org/10.1002/ijfe.1832
Undang-Undang Nomor 23 Tahun 2011 tentang Pengelolaan Zakat.
Van Zanten, W (1994) Statistika untuk Ilmu-Ilmu Sosial, edisi kedua. Jakarta: Gramedia Pustaka Utama.
Wibisono, Y (2012) Mengelola Zakat Indonesia: diskusi pengelolaan zakat nasional dari rezim Undang-Undang Nomor 38 Tahun 1999 ke rezim Undang-Undang Nomor 23 Tahun 2011. Jakarta: Pernada Media.
Zayadi, A et.al. (2022) Standar Tata Kelola BAZNAS Provinsi dan BAZNAS Kabupaten/ Kota. Jakarta: BAZNAS RI.
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Published
2025-11-06
How to Cite
Hanum, K., Wibowo, H. S., & Aziza, S. (2025). Compliance Performance in Reporting on Zakat Institution in Indonesia. International Journal of Zakat, 10(2), 107–124. https://doi.org/10.37706/ijaz.v10i2.681
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