PENGARUH TRANSPARANSI DAN AKUNTABILITAS TERHADAP PENGUMPULAN DANA ZAKAT, INFAQ DAN SHODAQOH PADA LAZ DI SURABAYA
Journal Title: AKRUAL: Jurnal Akuntansi - Year 2011, Vol 2, Issue 2
Abstract
Potential acceptance of zakat in Indonesia is very large, considering Indonesia is a country with the largest Muslim population in the world. Potential new revenue forecast comes from the charity, not including potential revenues derived from infaq and shodaqoh and endowments. Zakat earnings potential is still far from reality receiving alms, infaq and shodaqoh, acceptance of zakat in Indonesia in 2009 amounted to Rp. 250 billion or just 0.13% of the existing potential of zakat. Zakat also serves as worship that bridges the rich and the poor in order to avoid extreme disparities. In the Qur'an itself there are 27 verses that align with the obligation of zakat obligations prayer. This study uses quantitative methods by taking the population is the Muzakki the zakat funds, infaq and shodaqoh through the Amil Zakat Foundation (LAZ) in Surabaya while the sample used is the Muzakki from 5 LAZ raised in Surabaya by 75 respondents. Using Multiple Regression analysis with SPSS. The results showed that there is a positive correlation or there is the influence of sermons and the mandate of charity fundraising, and shodaqoh infaq on LAZ in Surabaya.
Authors and Affiliations
Dina Fitrisia Septiarini
Keywords
Related Articles
- EP ID EP352103
- DOI 10.26740/jaj.v2n2.p172-199
- Views 85
- Downloads 0
PELAPORAN BIAYA LINGKUNGAN SEBAGAI ALAT BANTU BAGI PENGAMBILAN KEPUTUSAN YANG BERKAITAN DENGAN PENGELOLAAN LINGKUNGAN
Environmental accounting is a term associated with the inclusion of environmental costs into corporate accounting practices. The proportion of environmental costs is 20% of total operational costs company. Environmental...
Reformasi Gereja; Pemeliharaan Legitimasi
Akuntansi memainkan peran yang krusial di setiap kepentingan. Sebagai alat untuk pengambilan keputusan dalam perolehan laba di masa industri merupakan hal yang telah diketahui secara umum. Quattrone (2004) menyajikan aku...
PENGARUH TOTAL AKTIVA, JUMLAH SEKURITAS, PERPUTARAN PORTOFOLIO, LABA/RUGI OPERASI DAN OPINI AKUNTAN TERHADAP AUDIT DELAY PADA PRODUK REKSA DANA DI INDONESIA
This study empirically examined the effect of several company & audit characteristics on audit report lag or audit delay. Determinants of audit delay in mutual funds were chosen as an object of investigation. The purpose...
PRAKTIK PENGELOLAAN ASET DESA DI PEMERINTAHAN DESA PROVINSI JAWA TENGAH
Pengelolaan Keuangan Desa merupakan kegiatan yang meliputi perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban keuangan desa.Undangundang Nomor 6 Tahun 2014 tentang Desa, desa memiliki otonomi send...
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NON PERFORMING FINANCING (NPF) DI INDUSTRI BANK PEMBIAYAAN RAKYAT (BPR) SYARIAH DI INDONESIA
The study was conducted to examined and analyzed factors that affect nonperforming finance in Islamic Rural Bank Industry in Indonesia. The study used quantitative approach with time series data in the form of Islamic R...