Zakat Disbursement Efficiency for Accountability and Prevention of Zakat Misappropriation
Keywords:
Zakat Disbursement Efficiency, Accountability, Fraud, Prevention of Zakat Misappropriation
Abstract
This study aims to measure and analyze the efficiency of zakat distribution in Indonesia to achieve accountability and prevent zakat misappropriation. This study uses a desk study to collect data on zakat collection and distribution through the National Zakat Amil Agency (BAZNAS) and twenty-four Zakat Charity Institutions (LAZ) in Indonesia, with two indicators of ratio analysis: disbursement efficiency and cost efficiency. Disbursement efficiency is to see the zakat distribution efficiency level, and cost efficiency is to see the efficiency level of zakat management operational costs. The results show that almost all LAZs have been effective in distributing zakat, except Rumah Yatim Ar Rohman Indonesia (RYARI), with a ratio of 67% (fairly effective). The results of the operational cost efficiency ratio show that only four LAZs fall into the "within the limits of sharia provisions" category: RYARI, LAZIS Nahdlatul Ulama (LAZISNU), Nurul Hayat (NH), and Pesantren Islam Al Azhar (PIAA). This research is important to get a comprehensive picture of the efficiency of distributing zakat funds to BAZNAS and LAZ in Indonesia. This study contributes to policymakers, zakat management practitioners, and academics by increasing literacy in zakat management in an accountable manner and in the context of preventing zakat misappropriation
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Kholmi, M. (2010). Akuntabilitas dalam Perspektif Teori Agensi. Ekonomika-Bisnis, 2(2), 357–370. https://doi.org/https://doi.org/10.22219/jibe.v2i02.4694
Mubtadi, N. A., & Susilowati, D. (2018). Analysis of Governance and Efficiency on Zakat Distribution: Evidence From Indonesia. International Journal of Zakat, 3(2), 1–15. https://doi.org/10.37706/ijaz.v3i2.74
Muhammad, R. (2006). Akuntabilitas Keuangan pada Organisasi Pengelola Zakat (OPZ) di Daerah Istimewa Yogyakarta. Jurnal Akuntansi & Investasi, 7(1), 34–55. https://doi.org/10.1128/AAC.01723-08
Nafi’, M. A. Y. (2020). Analisa Efektivitas Penyaluran Zakat BAZNAS Kabupaten Kudus. Ziswaf: Jurnal Zakat Dan Wakaf, 7(2), 151. https://doi.org/10.21043/ziswaf.v7i2.8647
Ohalehi, P. (2019). Fraud in Small Charities: Evidence from England and Wales. Journal of Financial Crime. https://doi.org/https://doi.org/10.1108/JFC-12-2017-0122
Rongiyati, S. (2021). Urgensi Pengaturan Penggalangan Dana Masyarakat. https://berkas.dpr.go.id/puslit/files/isu_sepekan/Isu Sepekan---II-PUSLIT-Juni-2021-195.pdf
Saad, R. A. J., Ahmi, A., Sawandi, N., & Abdul Aziz, N. M. (2023). Zakat administration reformation towards an effective and efficient zakat revenue generation. Journal of Islamic Accounting and Business Research, 14(8), 1232–1260. https://doi.org/10.1108/JIABR-05-2021-0151
Safin, N. A., & Dananjaya, D. (2021). Indirect employee expenditure analysis with zakat distribution as a moderation variable towards poverty in Indonesia. Indonesian Journal of Islamic Economics Research, 3(1), 27–38. http://e-journal.iainsalatiga.ac.id/index.php/ijier
Sanjaya, D. (2023). Korupsi Dana Zakat Rp 1,2 M, Eks Ketua Baznas Tanjabtim Jadi Tersangka. Detik.Com. https://www.detik.com/sumbagsel/hukum-dan-kriminal/d-6932270/korupsi-dana-zakat-rp-1-2-m-eks-ketua-baznas-tanjabtim-jadi-tersangka.
Sari, M., Mintarti, S., & Fitria, Y. (2018). Akuntabilitas pengelolaan keuangan organisasi keagamaan. Kinerja, 15(2), 45. https://doi.org/10.29264/jkin.v15i2.4029
Setiawan, N. (2023a). Pendayagunaan Filantropi Islam dan Warning Signals Terhadap Potensi Fraud. Iqtishoduna Jurnal Ekonomi Dan Bisnis Islam, 19(2), 158–172. https://doi.org/http://dx.doi.org/10.18860/iq.v19i2.20780
Setiawan, N. (2023b). Urgensi Pengelolaan Keuangan Masjid dalam Meningkatkan Akuntabilitas dan Pencegahan terhadap Fraud. Tawazun: Jurnal Ekonomi Syariah, 3(1), 21–32.
Setiawan, N. (2024). Asset Misappropriations Fraud: A Bibliometric Study. E-Jurnal Akuntansi, 34(2), 353–370. https://doi.org/10.24843/EJA.2024.v34.i02.p06
Setiawan, N., & Alim, M. N. (2022). Islamic Philanthropy as a Deterrent to Potential Fraud. Share: Jurnal Ekonomi Dan Keuangan Islam, 11(1), 129. https://doi.org/10.22373/share.v11i1.11074
Setiawan, N., & Cholili, A. (2023). Cultural Values as Anti-Fraud Strategy: Lessons from Islamic Schools. SHARE Jurnal Ekonomi Dan Keuangan Islam, 12(2), 500–525. https://doi.org/10.22373/share.v12i2.20120
Setiawan, N., Tarjo, T., & Haryadi, B. (2022). Asset Misappropriation Employee Fraud: A Case Study on an Automotive Company in Indonesia. Jurnal Ilmiah Akuntansi Dan Bisnis, 17(2), 214. https://doi.org/10.24843/jiab.2022.v17.i02.p03
Tusadiyah, H., Edi, S., Husna, A., & Hanum, F. (2023). Analisis Permasalahan Pengelolaan Zakat Di Masa New Normal Pada Dompet Dhuafa Waspada Medan. At-Tawassuth: Jurnal Ekonomi Islam, VIII(1), 134–156.
Wahab, N. A., & Rahman, A. R. A. (2011). A framework to analyse the efficiency and governance of zakat institutions. Journal of Islamic Accounting and Business Research, 2(1), 43–62. https://doi.org/10.1108/17590811111129508
Wahyuni-TD, I. S., Haron, H., & Fernando, Y. (2021). The Effects of Good Governance and Fraud Prevention on Performance of The Zakat Institutions in Indonesia: a Sharīʿah Forensic Accounting Perspective. International Journal of Islamic and Middle Eastern Finance and Management, 14(4). https://doi.org/https://doi.org/10.1108/IMEFM-03-2019-0089
Yunas, S. (2023). Kejari Dumai Limpahkan Tiga Tersangka Korupsi Dana Baznas. Rri.Co.Id. https://rri.co.id/index.php/hukum/370170/kejari-dumai-limpahkan-tiga-tersangka-korupsi-dana-baznas?utm_source=popular_home&utm_medium=internal_link&utm_campaign=General Campaign
Yusup, D. K., Sobana, D. H., & Fachrurazy, F. (2021). The Effectiveness of Zakat Distribution at the National Zakat Agency. Al-’Adalah, 18(1), 55–76. https://doi.org/10.24042/adalah.v18i1.9912
Ahmad, K., & Yahaya, M. H. (2023). Islamic social financing and efficient zakat distribution: impact of fintech adoption among the asnaf in Malaysia. Journal of Islamic Marketing, 14(9), 2253–2284. https://doi.org/10.1108/JIMA-04-2021-0102
Al-Ayubi, S., Ascarya, & Possumah, B. T. (2018). Examining the Efficiency of Zakat Management: Indonesian Zakat Institutions Experiences. International Journal of Zakat, 3(1), 37–55. https://doi.org/10.37706/ijaz.v3i1.66
Bahri, E. S., & Khumaini, S. (2020). Analisis Efektivitas Penyaluran Zakat pada Badan Amil Zakat Nasional. Al Maal: Journal of Islamic Economics and Banking, 1(2), 164. https://doi.org/10.31000/almaal.v1i2.1878
Bahri, E. S., Salamun, A., & Arif, Z. (2022). Measuring the Effectiveness of Zakat Disbursement at Amil Zakat Institution Dewan Da’wah Utilizing Zakat Core Principle Approach. Al Maal: Journal of Islamic Economics and Banking, 4(1), 119. https://doi.org/10.31000/almaal.v4i1.5937
BAZNAS. (2019). Statistik Zakat Nasional 2019. https://pid.baznas.go.id/wp-content/uploads/2020/09/STATISTIK-ZAKAT-NASIONAL-2019.pdf
BAZNAS. (2022). Statistik Zakat Nasional 2022. In baznas.go.id. https://baznas.go.id/statistik-zakat-nasional
Beik, I. S., Hanum, H., Muljawan, D., Yumanita, D., Fiona, A., & Nazar, J. K. (2016). Core Principles for Effective Zakat Supervision (Issue May).
Christensen, J. A., & Byington, J. R. (2003). How Secure Are Your Cash Transactions? The Journal of Corporate Accounting & Finance, 15(1), 7–14. https://doi.org/10.1002/jcaf.10212
Cressey, D. R. (1950). The Criminal Violation of Financial Trust. American Sociological Review, 15(6), 738–743.
Djaghballou, C. E., Djaghballou, M., Larbani, M., & Mohamad, A. (2018). Efficiency and productivity performance of zakat funds in Algeria. International Journal of Islamic and Middle Eastern Finance and Management, 11(3), 474–494. https://doi.org/10.1108/IMEFM-07-2017-0185
Fadilah, A., & Mirahayu. (2020). Analyzing the Performance of Rumah Zakat in Distributing Ziswaf Funds: A Study in Kediri City, East Java. Journal of Sharia Economics, 3(1), 18–39. https://doi.org/http://dx.doi.org/10.35896/jse
Farkhah, F. (2020). Analysis of strategies zakat, infaq, and alms collection at BAZNAS Semarang Regency. Indonesian Journal of Islamic Economics Research, 2(1), 35–45. https://doi.org/10.18326/ijier.v2i1.4214
Febriansyah, S., Wahyuni, S., Tinggi, S., Ekonomi, I., Persada, B., Tinggi, S., & Ekonomi, I. (2021). Zakat Management : Study the History of Islamic. International Journal of Islamic Civilization …, 19(1), 1–23. https://grahajurnal.id/index.php/sarwah/article/view/13%0Ahttps://grahajurnal.id/index.php/sarwah/article/download/13/50
Firmansyah, & Purba, D. O. (2022). Korupsi Dana Zakat Rp 1,1 Miliar, Bendahara Baznas Bengkulu Selatan Jadi Tersangka. Kompas.Com. https://regional.kompas.com/read/2022/12/02/092817478/korupsi-dana-zakat-rp-11-miliar-bendahara-baznas-bengkulu-selatan-jadi
Hague, P. (2006). A Practical Guide to Market Research. Stockport: Grosvenor House Publishing Ltd.
Hollow, M. (2014). Money, Morals and Motives: An Exploratory Study into Why Bank Managers and Employees Commit Fraud at Work. Journal of Financial Crime, 21(2), 174–190. https://doi.org/10.1108/JFC-02-2013-0010
Irsyamuddin, D., Harahap, S. A. R., Azmi, M. U., & Syamsuri, S. (2021). A critical thought on zakat in Islamic economic perspective. Indonesian Journal of Islamic Economics Research, 3(1), 51–58. https://doi.org/10.18326/ijier.v3i1.5933
Kholmi, M. (2010). Akuntabilitas dalam Perspektif Teori Agensi. Ekonomika-Bisnis, 2(2), 357–370. https://doi.org/https://doi.org/10.22219/jibe.v2i02.4694
Mubtadi, N. A., & Susilowati, D. (2018). Analysis of Governance and Efficiency on Zakat Distribution: Evidence From Indonesia. International Journal of Zakat, 3(2), 1–15. https://doi.org/10.37706/ijaz.v3i2.74
Muhammad, R. (2006). Akuntabilitas Keuangan pada Organisasi Pengelola Zakat (OPZ) di Daerah Istimewa Yogyakarta. Jurnal Akuntansi & Investasi, 7(1), 34–55. https://doi.org/10.1128/AAC.01723-08
Nafi’, M. A. Y. (2020). Analisa Efektivitas Penyaluran Zakat BAZNAS Kabupaten Kudus. Ziswaf: Jurnal Zakat Dan Wakaf, 7(2), 151. https://doi.org/10.21043/ziswaf.v7i2.8647
Ohalehi, P. (2019). Fraud in Small Charities: Evidence from England and Wales. Journal of Financial Crime. https://doi.org/https://doi.org/10.1108/JFC-12-2017-0122
Rongiyati, S. (2021). Urgensi Pengaturan Penggalangan Dana Masyarakat. https://berkas.dpr.go.id/puslit/files/isu_sepekan/Isu Sepekan---II-PUSLIT-Juni-2021-195.pdf
Saad, R. A. J., Ahmi, A., Sawandi, N., & Abdul Aziz, N. M. (2023). Zakat administration reformation towards an effective and efficient zakat revenue generation. Journal of Islamic Accounting and Business Research, 14(8), 1232–1260. https://doi.org/10.1108/JIABR-05-2021-0151
Safin, N. A., & Dananjaya, D. (2021). Indirect employee expenditure analysis with zakat distribution as a moderation variable towards poverty in Indonesia. Indonesian Journal of Islamic Economics Research, 3(1), 27–38. http://e-journal.iainsalatiga.ac.id/index.php/ijier
Sanjaya, D. (2023). Korupsi Dana Zakat Rp 1,2 M, Eks Ketua Baznas Tanjabtim Jadi Tersangka. Detik.Com. https://www.detik.com/sumbagsel/hukum-dan-kriminal/d-6932270/korupsi-dana-zakat-rp-1-2-m-eks-ketua-baznas-tanjabtim-jadi-tersangka.
Sari, M., Mintarti, S., & Fitria, Y. (2018). Akuntabilitas pengelolaan keuangan organisasi keagamaan. Kinerja, 15(2), 45. https://doi.org/10.29264/jkin.v15i2.4029
Setiawan, N. (2023a). Pendayagunaan Filantropi Islam dan Warning Signals Terhadap Potensi Fraud. Iqtishoduna Jurnal Ekonomi Dan Bisnis Islam, 19(2), 158–172. https://doi.org/http://dx.doi.org/10.18860/iq.v19i2.20780
Setiawan, N. (2023b). Urgensi Pengelolaan Keuangan Masjid dalam Meningkatkan Akuntabilitas dan Pencegahan terhadap Fraud. Tawazun: Jurnal Ekonomi Syariah, 3(1), 21–32.
Setiawan, N. (2024). Asset Misappropriations Fraud: A Bibliometric Study. E-Jurnal Akuntansi, 34(2), 353–370. https://doi.org/10.24843/EJA.2024.v34.i02.p06
Setiawan, N., & Alim, M. N. (2022). Islamic Philanthropy as a Deterrent to Potential Fraud. Share: Jurnal Ekonomi Dan Keuangan Islam, 11(1), 129. https://doi.org/10.22373/share.v11i1.11074
Setiawan, N., & Cholili, A. (2023). Cultural Values as Anti-Fraud Strategy: Lessons from Islamic Schools. SHARE Jurnal Ekonomi Dan Keuangan Islam, 12(2), 500–525. https://doi.org/10.22373/share.v12i2.20120
Setiawan, N., Tarjo, T., & Haryadi, B. (2022). Asset Misappropriation Employee Fraud: A Case Study on an Automotive Company in Indonesia. Jurnal Ilmiah Akuntansi Dan Bisnis, 17(2), 214. https://doi.org/10.24843/jiab.2022.v17.i02.p03
Tusadiyah, H., Edi, S., Husna, A., & Hanum, F. (2023). Analisis Permasalahan Pengelolaan Zakat Di Masa New Normal Pada Dompet Dhuafa Waspada Medan. At-Tawassuth: Jurnal Ekonomi Islam, VIII(1), 134–156.
Wahab, N. A., & Rahman, A. R. A. (2011). A framework to analyse the efficiency and governance of zakat institutions. Journal of Islamic Accounting and Business Research, 2(1), 43–62. https://doi.org/10.1108/17590811111129508
Wahyuni-TD, I. S., Haron, H., & Fernando, Y. (2021). The Effects of Good Governance and Fraud Prevention on Performance of The Zakat Institutions in Indonesia: a Sharīʿah Forensic Accounting Perspective. International Journal of Islamic and Middle Eastern Finance and Management, 14(4). https://doi.org/https://doi.org/10.1108/IMEFM-03-2019-0089
Yunas, S. (2023). Kejari Dumai Limpahkan Tiga Tersangka Korupsi Dana Baznas. Rri.Co.Id. https://rri.co.id/index.php/hukum/370170/kejari-dumai-limpahkan-tiga-tersangka-korupsi-dana-baznas?utm_source=popular_home&utm_medium=internal_link&utm_campaign=General Campaign
Yusup, D. K., Sobana, D. H., & Fachrurazy, F. (2021). The Effectiveness of Zakat Distribution at the National Zakat Agency. Al-’Adalah, 18(1), 55–76. https://doi.org/10.24042/adalah.v18i1.9912
Published
2024-04-25
How to Cite
Setiawan, N., & Soewarno, N. (2024). Zakat Disbursement Efficiency for Accountability and Prevention of Zakat Misappropriation. International Conference on Islamic Economic (ICIE), 3(1), 77-100. https://doi.org/10.58223/icie.v3i1.307
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