Please use this identifier to cite or link to this item:
Title: Zakat accounting information system in private higher education
Authors: Doktoralina, Caturida Meiwanto
Bahari, Zakaria
Keywords: Zakat -- Indonesia
Islam -- Economic aspects -- Indonesia
Education, Higher -- Indonesia
Education, Higher -- Religious aspects
Issue Date: 2018
Publisher: University of Piraeus. International Strategic Management Association
Citation: Doktoralina, C. M., & Bahari, Z. (2018). Zakat accounting information system in private higher education. European Research Studies Journal, 21(Special issue 3), 265-275.
Abstract: Zakat is one of the five pillars of Islam and Muslims must pay it if they meet a certain prerequisite. The obligation to pay zakat among Muslims is stated clearly in the Quran and hadith. This explains that all Muslims are required to pay zakat when meeting certain criteria and they need to declare the zakat compensation as well. However, integrated accounting information in the Zakat Management Organization at the Private Higher Educational Institutions in Indonesia does not exist yet, especially the use of finance data analysis with accounting principles. It may be one of the most important parts of building the trust of the public, especially in increasing the collection and distribution of zakat funds. Accounting information related to zakat is still relatively lacking and ineffective, thus limiting the ability to make a good decision. Based on this issue, this paper has two main research objectives. The first one is to form an Accounting Information System of Zakat (AISoZ) conceptual framework, which is compatible with Islamic laws. The second one is to identify the general concepts of shariah accounting. This study uses the content analysis method through documentation study. The result of this study will provide the basics for developing the conceptual framework of AISoZ at higher education levels so that all parties can benefit. The conceptual framework of this study can build muzakki and mustahiqq. The Qur'an and Hadith have long applied these elements of information systems and they are suitable for use in all situations. Therefore, people need to cooperate to provide a good zakat service system and to maintain better zakat networks.
ISSN: 11082976
Appears in Collections:European Research Studies Journal, Volume 21, Special Issue 3

Files in This Item:
File Description SizeFormat 
Zakat Accounting Information System in Private Higher Education.pdf236.27 kBAdobe PDFView/Open

Items in OAR@UM are protected by copyright, with all rights reserved, unless otherwise indicated.