How to cite this paper
Hadi, R., Shafrani, Y., Hilyatin, D., Riyadi, S & Basrowi, B. (2024). Digital zakat management, transparency in zakat reporting, and the zakat payroll system toward zakat management accountability and its implications on zakat growth acceleration.International Journal of Data and Network Science, 8(1), 597-608.
Refrences
Ahmad, M. (2019). An empirical study of the challenges facing Zakat and waqf institutions in Northern Nigeria. ISRA International Journal of Islamic Finance, 11(2), 338–356.
Ajina, A. S., Roy, S., Nguyen, B., Japutra, A., & Al-Hajla, A. H. (2020). Enhancing brand value using corporate social responsibility initiatives. Qualitative Market Research: An International Journal, 23(4), 575–602. https://doi.org/10.1108/QMR-11-2017-0145
Anggraini, D. T., Hartinah, S., & Lestari, R. F. (2022). Accountability For the Relationship Between Zakat Literacy, Operating Profit, And the Interest Of MSMEs In Paying Zakat Through Zakat Management Organization. Jurnal Akuntansi Universitas Jember; Vol 20 No 2 (2022)DO - 10.19184/Jauj.V20i2.35071. https://jurnal.unej.ac.id/index.php/JAUJ/article/view/35071
Anindya, A. S., & Pimada, L. M. (2023). An Indonesia Experience: Does Zakat Enhance Macroeconomic Variables? International Journal of Zakat, 8(1), 25–42. https://doi.org/10.37706/ijaz.v8i1.449
Antonio, M. S., Laela, S. F., & Al Ghifari, D. M. (2020). Optimizing Zakat Collection in the Digital Era: Muzakki’s perception. Jurnal Dinamika Akuntansi Dan Bisnis, 7(2), 235–254. https://doi.org/10.24815/jdab.v7i2.16597
Ascarya, A. (2022). The role of Islamic social finance during Covid-19 pandemic in Indonesia’s economic recovery. International Journal of Islamic and Middle Eastern Finance and Management, 15(2), 386–405. https://doi.org/10.1108/IMEFM-07-2020-0351
Ascarya, & Suharto, U. (2021). Integrated Islamic Social and Commercial Finance to Achieve SDGs BT - Islamic Wealth and the SDGs: Global Strategies for Socio-economic Impact (Mohd Ma’Sum Billah (ed.); pp. 105–127). Springer International Publishing. https://doi.org/10.1007/978-3-030-65313-2_6
Basir, S. A., Abdul Ghani Azmi, I., Syed Ismail, S. H., Ibrahim, P., & Mohamed, H. A. (2017). Malaysian Islamic quality management system MS1900. Humanomics, 33(2), 239–254. https://doi.org/10.1108/H-10-2016-0078
Beik, I. S., Swandaru, R., & Rizkiningsih, P. (2021). Utilization of Digital Technology for Zakat Development BT - Islamic FinTech: Insights and Solutions (Mohd Ma’Sum Billah (ed.); pp. 231–248). Springer International Publishing. https://doi.org/10.1007/978-3-030-45827-0_13
Bin-Nashwan, S. A., Abdul-Jabbar, H., Aziz, S. A., & Haladu, A. (2020). compliance behavior among entrepreneurs: economic factors approach. International Journal of Ethics and Systems, 36(2), 285–302. https://doi.org/10.1108/IJOES-09-2019-0145
Bin-Nashwan, S. A., Abdul-Jabbar, H., Aziz, S. A., & Sarea, A. (2021). Zakah compliance in Muslim countries: an economic and socio-psychological perspective. Journal of Financial Reporting and Accounting, 19(3), 392–411. https://doi.org/10.1108/JFRA-03-2020-0057
Bin-Nashwan, S. A., Ismaiel, A. E. A., Muneeza, A., & Isa, M. Y. (2023). Adoption of Zakatech in the time of COVID-19: cross-country and gender differences. Journal of Islamic Marketing, ahead-of-print(ahead-of-print). https://doi.org/10.1108/JIMA-08-2021-0278
Dahlawi, D., Rassanjani, S., & Herizal, H. (2021). Zakat as a Local Revenue in Aceh: A Dynamics of Policy Implementation in the Local Realm. Jurnal Ilmiah Al-Syir’ah, 19(2), 200–217. http://dx.doi.org/10.30984/jis.v19i2.1659
Dirie, K. A., Alam, M. M., & Maamor, S. (2023). Islamic social finance for achieving sustainable development goals: a systematic literature review and future research agenda. International Journal of Ethics and Systems, ahead-of-print(ahead-of-print). https://doi.org/10.1108/IJOES-12-2022-0317
Fad, M. F., & Imron, A. (2021). Legal Protection of Muzakki in Zakat Crowdfunding: Analysis of Maqasid Asy-Syari’ah. Asy-Syir’ah: Jurnal Ilmu Syari’ah Dan Hukum, 55(1), 95–122. https://doi.org/10.14421/ajish.v55i1.961
Hassan, M. K., Rabbani, M. R., Rashid, M., & Trinugroho, I. (2022). Islamic Fintech, Blockchain and Crowdfunding: Current Landscape and Path Forward BT - FinTech in Islamic Financial Institutions: Scope, Challenges, and Implications in Islamic Finance (M. K. Hassan, M. R. Rabbani, & M. Rashid (eds.); pp. 307–340). Springer International Publishing. https://doi.org/10.1007/978-3-031-14941-2_15
Herianingrum, S., Supriani, I., Sukmana, R., Effendie, E., Widiastuti, T., Fauzi, Q., & Shofawati, A. (2023). Zakat as an instrument of poverty reduction in Indonesia. Journal of Islamic Accounting and Business Research, ahead-of-print(ahead-of-print). https://doi.org/10.1108/JIABR-11-2021-0307
Hijriana, S., & Nugroho, V. A. (2018). Role of Financial Technology in Zakah Optimization. Indonesian Conference of Zakat-Proceedings. https://doi.org/10.37706/iconz.2018.136
Hossain, I., Muhammad, A. D., Jibril, B. T., & Kaitibie, S. (2019). Support for smallholder farmers through Islamic instruments. International Journal of Islamic and Middle Eastern Finance and Management, 12(2), 154–168. https://doi.org/10.1108/IMEFM-11-2018-0371
Hudaefi, F. A., Caraka, R. E., & Wahid, H. (2022). Zakat administration in times of COVID-19 pandemic in Indonesia: a knowledge discovery via text mining. International Journal of Islamic and Middle Eastern Finance and Management, 15(2), 271–286. https://doi.org/10.1108/IMEFM-05-2020-0250
Ibrahim, M. F., & Tambi Chek, N. M. B. (2020). The Concept of Al-Falah Maximization: Zakat and Industry Revolution 4.0. Labuan E-Journal of Muamalat and Society (LJMS), 14(SE-Articles), 11–22. https://doi.org/10.51200/ljms.v14i.2863
Ikhwandha, M. F., & Hudayati, A. (2019). The influence of accountability, transparency, affective and cognitive trust toward the interest in paying Zakat. Jurnal Akuntansi Dan Auditing Indonesia, 39–51. https://doi.org/10.20885/jaai.vol23.iss1.art5
Iskandar, A., Possumah, B. T., & Aqbar, K. (2021). Global Covid-19: What Islamic Economic and Finance Can Do? Indonesia Experience. IJIBE (International Journal of Islamic Business Ethics), 6(2), 119–134. http://dx.doi.org/10.30659/ijibe.6.2.119-134
Jayanto, P. Y., & Munawaroh, S. (2019). The influences of reputation, financial statement transparency, accountability, religiosity, and trust on interest in paying Zakat of profession. Jurnal Dinamika Akuntansi, 11(1), 59–69. https://doi.org/10.15294/jda.v11i1.18729
Kailani, N., & Slama, M. (2020). Accelerating Islamic charities in Indonesia: Zakat, sedekah and the immediacy of social media. South East Asia Research, 28(1), 70–86. https://doi.org/10.1080/0967828X.2019.1691939
Kasri, R. A., & Yuniar, A. M. (2021). Determinants of digital Zakat payments: lessons from Indonesian experience. Journal of Islamic Accounting and Business Research, 12(3), 362–379. https://doi.org/10.1108/JIABR-08-2020-0258
Khateeb, S. H., Ali, S. N., & Jumat, Z. H. (2023). Islamic Finance, FinTech and the Road to Sustainability: Reframing the Approach in the Post-Pandemic Era—An Introduction BT - Islamic Finance, FinTech, and the Road to Sustainability: Reframing the Approach in the Post-Pandemic Era (Z. H. Jumat, S. Hafiz Khateeb, & S. Nazim Ali (eds.); pp. 1–11). Springer International Publishing. https://doi.org/10.1007/978-3-031-13302-2_1
Kudhori, A., & Pandowo, H. (2022). Analysis of Financial Audit and Shariah Audit at the National Amil Zakat Agency (BAZNAS) Madiun City. Jurnal AKSI (Akuntansi Dan Sistem Informasi), 7(1 SE-Articles). https://doi.org/10.32486/aksi.v7i1.282
Latief, N. F., & Sandimula, N. S. (2022). How Accountable is Zakat Management in Indonesia? An Evidence from BAZNAS of North Sulawesi. Share: Jurnal Ekonomi Dan Keuangan Islam, 11(1), 42–60. http://dx.doi.org/10.22373/share.v11i1.11194
Lubis, M., & Azizah, A. H. (2018). Towards Achieving the Efficiency in Zakat Management System: Interaction Design for Optimization in Indonesia BT - User Science and Engineering (N. Abdullah, W. A. Wan Adnan, & M. Foth (eds.); pp. 289–301). Springer Singapore.
Machdum, S. V. (2018). Organizing Skills For Zakat Utilisation Dynamics In Faith-Based Organization. Komunitas, 10(1), 53–67.
Mahmood, T. M. A. T., Din, N. M., Al Mamun, A., & Ibrahim, M. D. (2021). Issues and challenges of Zakat institutions achieving Maqasid Syariah in Malaysia. AZKA International Journal of Zakat & Social Finance, 119–137. https://doi.org/10.51377/azjaf.vol2no1.46
Mohammed, M. O., Robbana, A., & Bedoui, H. (2021). Zakat Digital Management Techniques BT - Islamic FinTech: Insights and Solutions (Mohd Ma’Sum Billah (ed.); pp. 299–317). Springer International Publishing. https://doi.org/10.1007/978-3-030-45827-0_17
Mohd Nor, S., Abdul-Majid, M., & Esrati, S. N. (2021). The role of blockchain technology in enhancing Islamic social finance: the case of Zakah management in Malaysia. Foresight, ahead-of-p(ahead-of-print). https://doi.org/10.1108/FS-06-2020-0058
Müller, D. M. (2017). From Consultancy to Critique: The ‘Success Story’ of Globalized Zakat Management in Malaysia and its Normative Ambiguities. Globalizations, 14(1), 81–98. https://doi.org/10.1080/14747731.2016.1200309
Mutamimah, M., Alifah, S., Gunawan, G., & Adnjani, M. D. (2021). ICT-based collaborative framework for improving the performance of Zakat management organisations in Indonesia. Journal of Islamic Accounting and Business Research, 12(6), 887–903. https://doi.org/10.1108/JIABR-05-2020-0154
Ninglasari, S. Y., & Muhammad, M. (2021). Zakat digitalization: effectiveness of Zakat management in the COVID-19 pandemic era. Journal of Islamic Economic Laws, 4(1). 10.23917/jisel.v4i1.12442
Platonova, E., Asutay, M., Dixon, R., & Mohammad, S. (2018). The Impact of Corporate Social Responsibility Disclosure on Financial Performance: Evidence from the GCC Islamic Banking Sector. Journal of Business Ethics, 151(2), 451–471. https://doi.org/10.1007/s10551-016-3229-0
Rahayuningsih, T. E., Susilowati, D., & Sudibyo, Y. A. (2021). Determinants Factor of Digital Zakat Payment By Indonesian Muzakki. Indonesian Journal of Islamic Business and Economics; 3(2). IJIBE. http://jos.unsoed.ac.id/index.php/ijibe/article/view/8715
Ruslan, A. (2022). Effect Of Transparency On Accountability And Trust Management Of Zakah, Infaq and Alms (ZIS). Jurnal Ilmiah Akuntansi Peradaban, 8(1), 163–179. https://doi.org/10.24252/jiap.v8i1.28275
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, ahead-of-print(ahead-of-print). https://doi.org/10.1108/JIABR-05-2021-0151
Salleh, M. C. M., & Chowdhury, M. A. M. (2020). Technological transformation in Malaysian Zakat institutions. International Journal of Zakat, 5(3), 44–56.
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Ajina, A. S., Roy, S., Nguyen, B., Japutra, A., & Al-Hajla, A. H. (2020). Enhancing brand value using corporate social responsibility initiatives. Qualitative Market Research: An International Journal, 23(4), 575–602. https://doi.org/10.1108/QMR-11-2017-0145
Anggraini, D. T., Hartinah, S., & Lestari, R. F. (2022). Accountability For the Relationship Between Zakat Literacy, Operating Profit, And the Interest Of MSMEs In Paying Zakat Through Zakat Management Organization. Jurnal Akuntansi Universitas Jember; Vol 20 No 2 (2022)DO - 10.19184/Jauj.V20i2.35071. https://jurnal.unej.ac.id/index.php/JAUJ/article/view/35071
Anindya, A. S., & Pimada, L. M. (2023). An Indonesia Experience: Does Zakat Enhance Macroeconomic Variables? International Journal of Zakat, 8(1), 25–42. https://doi.org/10.37706/ijaz.v8i1.449
Antonio, M. S., Laela, S. F., & Al Ghifari, D. M. (2020). Optimizing Zakat Collection in the Digital Era: Muzakki’s perception. Jurnal Dinamika Akuntansi Dan Bisnis, 7(2), 235–254. https://doi.org/10.24815/jdab.v7i2.16597
Ascarya, A. (2022). The role of Islamic social finance during Covid-19 pandemic in Indonesia’s economic recovery. International Journal of Islamic and Middle Eastern Finance and Management, 15(2), 386–405. https://doi.org/10.1108/IMEFM-07-2020-0351
Ascarya, & Suharto, U. (2021). Integrated Islamic Social and Commercial Finance to Achieve SDGs BT - Islamic Wealth and the SDGs: Global Strategies for Socio-economic Impact (Mohd Ma’Sum Billah (ed.); pp. 105–127). Springer International Publishing. https://doi.org/10.1007/978-3-030-65313-2_6
Basir, S. A., Abdul Ghani Azmi, I., Syed Ismail, S. H., Ibrahim, P., & Mohamed, H. A. (2017). Malaysian Islamic quality management system MS1900. Humanomics, 33(2), 239–254. https://doi.org/10.1108/H-10-2016-0078
Beik, I. S., Swandaru, R., & Rizkiningsih, P. (2021). Utilization of Digital Technology for Zakat Development BT - Islamic FinTech: Insights and Solutions (Mohd Ma’Sum Billah (ed.); pp. 231–248). Springer International Publishing. https://doi.org/10.1007/978-3-030-45827-0_13
Bin-Nashwan, S. A., Abdul-Jabbar, H., Aziz, S. A., & Haladu, A. (2020). compliance behavior among entrepreneurs: economic factors approach. International Journal of Ethics and Systems, 36(2), 285–302. https://doi.org/10.1108/IJOES-09-2019-0145
Bin-Nashwan, S. A., Abdul-Jabbar, H., Aziz, S. A., & Sarea, A. (2021). Zakah compliance in Muslim countries: an economic and socio-psychological perspective. Journal of Financial Reporting and Accounting, 19(3), 392–411. https://doi.org/10.1108/JFRA-03-2020-0057
Bin-Nashwan, S. A., Ismaiel, A. E. A., Muneeza, A., & Isa, M. Y. (2023). Adoption of Zakatech in the time of COVID-19: cross-country and gender differences. Journal of Islamic Marketing, ahead-of-print(ahead-of-print). https://doi.org/10.1108/JIMA-08-2021-0278
Dahlawi, D., Rassanjani, S., & Herizal, H. (2021). Zakat as a Local Revenue in Aceh: A Dynamics of Policy Implementation in the Local Realm. Jurnal Ilmiah Al-Syir’ah, 19(2), 200–217. http://dx.doi.org/10.30984/jis.v19i2.1659
Dirie, K. A., Alam, M. M., & Maamor, S. (2023). Islamic social finance for achieving sustainable development goals: a systematic literature review and future research agenda. International Journal of Ethics and Systems, ahead-of-print(ahead-of-print). https://doi.org/10.1108/IJOES-12-2022-0317
Fad, M. F., & Imron, A. (2021). Legal Protection of Muzakki in Zakat Crowdfunding: Analysis of Maqasid Asy-Syari’ah. Asy-Syir’ah: Jurnal Ilmu Syari’ah Dan Hukum, 55(1), 95–122. https://doi.org/10.14421/ajish.v55i1.961
Hassan, M. K., Rabbani, M. R., Rashid, M., & Trinugroho, I. (2022). Islamic Fintech, Blockchain and Crowdfunding: Current Landscape and Path Forward BT - FinTech in Islamic Financial Institutions: Scope, Challenges, and Implications in Islamic Finance (M. K. Hassan, M. R. Rabbani, & M. Rashid (eds.); pp. 307–340). Springer International Publishing. https://doi.org/10.1007/978-3-031-14941-2_15
Herianingrum, S., Supriani, I., Sukmana, R., Effendie, E., Widiastuti, T., Fauzi, Q., & Shofawati, A. (2023). Zakat as an instrument of poverty reduction in Indonesia. Journal of Islamic Accounting and Business Research, ahead-of-print(ahead-of-print). https://doi.org/10.1108/JIABR-11-2021-0307
Hijriana, S., & Nugroho, V. A. (2018). Role of Financial Technology in Zakah Optimization. Indonesian Conference of Zakat-Proceedings. https://doi.org/10.37706/iconz.2018.136
Hossain, I., Muhammad, A. D., Jibril, B. T., & Kaitibie, S. (2019). Support for smallholder farmers through Islamic instruments. International Journal of Islamic and Middle Eastern Finance and Management, 12(2), 154–168. https://doi.org/10.1108/IMEFM-11-2018-0371
Hudaefi, F. A., Caraka, R. E., & Wahid, H. (2022). Zakat administration in times of COVID-19 pandemic in Indonesia: a knowledge discovery via text mining. International Journal of Islamic and Middle Eastern Finance and Management, 15(2), 271–286. https://doi.org/10.1108/IMEFM-05-2020-0250
Ibrahim, M. F., & Tambi Chek, N. M. B. (2020). The Concept of Al-Falah Maximization: Zakat and Industry Revolution 4.0. Labuan E-Journal of Muamalat and Society (LJMS), 14(SE-Articles), 11–22. https://doi.org/10.51200/ljms.v14i.2863
Ikhwandha, M. F., & Hudayati, A. (2019). The influence of accountability, transparency, affective and cognitive trust toward the interest in paying Zakat. Jurnal Akuntansi Dan Auditing Indonesia, 39–51. https://doi.org/10.20885/jaai.vol23.iss1.art5
Iskandar, A., Possumah, B. T., & Aqbar, K. (2021). Global Covid-19: What Islamic Economic and Finance Can Do? Indonesia Experience. IJIBE (International Journal of Islamic Business Ethics), 6(2), 119–134. http://dx.doi.org/10.30659/ijibe.6.2.119-134
Jayanto, P. Y., & Munawaroh, S. (2019). The influences of reputation, financial statement transparency, accountability, religiosity, and trust on interest in paying Zakat of profession. Jurnal Dinamika Akuntansi, 11(1), 59–69. https://doi.org/10.15294/jda.v11i1.18729
Kailani, N., & Slama, M. (2020). Accelerating Islamic charities in Indonesia: Zakat, sedekah and the immediacy of social media. South East Asia Research, 28(1), 70–86. https://doi.org/10.1080/0967828X.2019.1691939
Kasri, R. A., & Yuniar, A. M. (2021). Determinants of digital Zakat payments: lessons from Indonesian experience. Journal of Islamic Accounting and Business Research, 12(3), 362–379. https://doi.org/10.1108/JIABR-08-2020-0258
Khateeb, S. H., Ali, S. N., & Jumat, Z. H. (2023). Islamic Finance, FinTech and the Road to Sustainability: Reframing the Approach in the Post-Pandemic Era—An Introduction BT - Islamic Finance, FinTech, and the Road to Sustainability: Reframing the Approach in the Post-Pandemic Era (Z. H. Jumat, S. Hafiz Khateeb, & S. Nazim Ali (eds.); pp. 1–11). Springer International Publishing. https://doi.org/10.1007/978-3-031-13302-2_1
Kudhori, A., & Pandowo, H. (2022). Analysis of Financial Audit and Shariah Audit at the National Amil Zakat Agency (BAZNAS) Madiun City. Jurnal AKSI (Akuntansi Dan Sistem Informasi), 7(1 SE-Articles). https://doi.org/10.32486/aksi.v7i1.282
Latief, N. F., & Sandimula, N. S. (2022). How Accountable is Zakat Management in Indonesia? An Evidence from BAZNAS of North Sulawesi. Share: Jurnal Ekonomi Dan Keuangan Islam, 11(1), 42–60. http://dx.doi.org/10.22373/share.v11i1.11194
Lubis, M., & Azizah, A. H. (2018). Towards Achieving the Efficiency in Zakat Management System: Interaction Design for Optimization in Indonesia BT - User Science and Engineering (N. Abdullah, W. A. Wan Adnan, & M. Foth (eds.); pp. 289–301). Springer Singapore.
Machdum, S. V. (2018). Organizing Skills For Zakat Utilisation Dynamics In Faith-Based Organization. Komunitas, 10(1), 53–67.
Mahmood, T. M. A. T., Din, N. M., Al Mamun, A., & Ibrahim, M. D. (2021). Issues and challenges of Zakat institutions achieving Maqasid Syariah in Malaysia. AZKA International Journal of Zakat & Social Finance, 119–137. https://doi.org/10.51377/azjaf.vol2no1.46
Mohammed, M. O., Robbana, A., & Bedoui, H. (2021). Zakat Digital Management Techniques BT - Islamic FinTech: Insights and Solutions (Mohd Ma’Sum Billah (ed.); pp. 299–317). Springer International Publishing. https://doi.org/10.1007/978-3-030-45827-0_17
Mohd Nor, S., Abdul-Majid, M., & Esrati, S. N. (2021). The role of blockchain technology in enhancing Islamic social finance: the case of Zakah management in Malaysia. Foresight, ahead-of-p(ahead-of-print). https://doi.org/10.1108/FS-06-2020-0058
Müller, D. M. (2017). From Consultancy to Critique: The ‘Success Story’ of Globalized Zakat Management in Malaysia and its Normative Ambiguities. Globalizations, 14(1), 81–98. https://doi.org/10.1080/14747731.2016.1200309
Mutamimah, M., Alifah, S., Gunawan, G., & Adnjani, M. D. (2021). ICT-based collaborative framework for improving the performance of Zakat management organisations in Indonesia. Journal of Islamic Accounting and Business Research, 12(6), 887–903. https://doi.org/10.1108/JIABR-05-2020-0154
Ninglasari, S. Y., & Muhammad, M. (2021). Zakat digitalization: effectiveness of Zakat management in the COVID-19 pandemic era. Journal of Islamic Economic Laws, 4(1). 10.23917/jisel.v4i1.12442
Platonova, E., Asutay, M., Dixon, R., & Mohammad, S. (2018). The Impact of Corporate Social Responsibility Disclosure on Financial Performance: Evidence from the GCC Islamic Banking Sector. Journal of Business Ethics, 151(2), 451–471. https://doi.org/10.1007/s10551-016-3229-0
Rahayuningsih, T. E., Susilowati, D., & Sudibyo, Y. A. (2021). Determinants Factor of Digital Zakat Payment By Indonesian Muzakki. Indonesian Journal of Islamic Business and Economics; 3(2). IJIBE. http://jos.unsoed.ac.id/index.php/ijibe/article/view/8715
Ruslan, A. (2022). Effect Of Transparency On Accountability And Trust Management Of Zakah, Infaq and Alms (ZIS). Jurnal Ilmiah Akuntansi Peradaban, 8(1), 163–179. https://doi.org/10.24252/jiap.v8i1.28275
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