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Web-Based Accountability in Islamic Non-Profit Organization - A Case Study of Badan Amil Zakat Nasional Indonesia
Last modified: 2018-01-05
Abstract
The increase of zakat receipt by zakat organization in Indonesia in recent years is still very low compared to the potential of zakat receipt nationally. There are various factors that can affect the low absorption of zakat by zakat organization, one of them is the trust of zakat payers to pay zakat through zakat organization. Badan Amil Zakat Nasional (BAZNAS) is one of the zakat organization in Indonesia that has the same problem. To increase public trust to zakat organization, one way that can be pursued is increasing zakat organization accountability through disclosure of information related to the fulfillment of their responsibilities. One easy way in disclosing information is through websites. The research design of this study is a case study. Mixed method is used in this research. This study provides assessment of web-based accountability practice in BAZNAS and suggestions for its improvement. BAZNAS web-based accountability assessment method is done by content analysis of information within BAZNAS website and then score it based on web-based accountability indices of non-profit organization based on previous studies and PSAK 109 for its accounting issues. There is still some information that need to be disclosed in the BAZNAS website to improve its accountability. By increasing the disclosure of necessary information, it is expected that the level of public trust can be improved so that they can change their zakat payment behavior through zakat organization especially BAZNAS.
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