Muhamad Wahyudi, - and Sri Herianingrum, - and Ririn Tri Ratnasari, - (2021) Accountability Practices Based on Zakat Institutions Website in Indonesia. Jurnal Riset Akuntansi dan Keuangan, 9 (3). pp. 459-466. ISSN pISSN: 2338-1507, eISSN: 2541-061X

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Abstract

Website-based accountability is the right choice for zakat institutions to increase the positive image of the public. This study aims to reveal how zakat institutions use the website in disclosing public accountability. This research is a qualitative research with a content analysis technique approach to test how big the accountability index is based on the zakat institution website. The research sample consisted of 26 zakat institutions at the national level in Indonesia. Inter-rater analysis techniques are used to test data reliability. The results reveal that the practice of website-based accountability in zakat institutions in Indonesia is still low. This can be seen from the three-dimensional score, namely 43% transparency, 34% accountability, and 27% responsibility and the total score on the average website-based accountability index only gets a score of 299 out of 637 or 43%. The implication of this research is that the use of websites as a means of delivering public accountability can increase public integrity and trust in zakat institutions.

Item Type:	Article
Uncontrolled Keywords:	accountability index based on website, Indonesian zakat institution.
Subjects:	H Social Sciences H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	04. Fakultas Ekonomi dan Bisnis > Ekonomi Syariah 04. Fakultas Ekonomi dan Bisnis > S2 Sains Ekonomi Islam 04. Fakultas Ekonomi dan Bisnis > S3 Ilmu Ekonomi Islam
Creators:	Creators NIM Muhamad Wahyudi, - UNSPECIFIED Sri Herianingrum, - NIDN0007026907 Ririn Tri Ratnasari, - NIDN0026117504
Depositing User:	Tn Sugeng Riyanto
Date Deposited:	03 Dec 2022 02:59
Last Modified:	03 Dec 2022 02:59
URI:	http://repository.unair.ac.id/id/eprint/119024
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