Manajemen dan Akuntabilitas Institusi Pengelola Zakat : Suatu Tinjauan Teoritis

lhsan M, Hldayatul and -, Gustina (2008) Manajemen dan Akuntabilitas Institusi Pengelola Zakat : Suatu Tinjauan Teoritis. JURNAL AKUNTANSI & MANAJEMEN, 3 (1). pp. 17-24. ISSN 1858-3687


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Zakat, the third pillar in Islam, represents the most important mechanism to implement socio­ economic justice. The ideology brought by zakat craws a picture of social solidarity and mutual support. Although zakat collection and distribution was managed by the government during the Prophet (p.b.u.h) and his successors, there are variations pertaining to zakat management in recent times. While some countries implement government agencies collection, others manage zakat through charitable organizations. Despite the collection and disbursement of zakat vary among Muslim countries; theamil should be able to show their accountability in managing zakat. Therefore, zakat accounting is important as accounting is a means to cflSCharge accountability of ami! to various stakeholders. This paper aims to discuss the theoretical framework of zakat management and the call for zakat accountability.

Item Type:Article
Subjects:C Social Sciences > CF Commerce > CF1 Accounting
Divisions:Jurusan Akuntansi > Prog.Studi Akuntansi-D3 > Journal, Proceeding
ID Code:307
Deposited By:Mr. OP Repo-2 Puskom
Deposited On:20 Oct 2016 08:01
Last Modified:20 Dec 2018 07:25

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