Audit Opinion And Sharia Compliance In Increasing Trust In Zakat Baznas Padang Panjang
Abstract
The purpose of this research is to determine audit opinion and sharia compliance in increasing trust in zakat in Baznas Padang Panjang City. Type of qualitative research, phenomenological approach method. Baznas Research Location Padang Panjang City. The results of research on audit opinion and sharia compliance are complementary audit instruments. Sharia compliance audits complement conventional financial audits, so that the picture of Baznas' financial performance reports is more comprehensive. So that Baznas is worthy of being an authority institution in carrying out zakat management professionally and with integrity in zakat management, realizing a commitment to transparency, increasing the value of accountability as a manager of zakat funds and finally building a positive reputation and image in society. Public trust is the main factor in increasing zakat receipts at Baznas. A positive audit opinion and sharia compliance predicate is a combination of instruments that contribute to increasing Baznas zakat receipts. The research is implemented in providing recommendations to zakat management institutions that have not carried out audit activities to start implementing them. Audits help zakat institutions in building public recognition and trust.
Downloads
Download data is not yet available.
References
Alwi, M., Kara, M., Abdullah, MW, & Fachrurrazy, M. (2022). Maqasid As Syariah Concept in Sharia Banking. Al-Amwal: Journal of Islamic Economic Law , 7 (2), 56–80.
Amril, Y., & Nasfi, N. (2022). The Influence of GCG on Profitability from the EPS Aspect in Basic Industry and Chemical Companies. El-Kahfi| Journal of Islamic Economics , 3 (02), 245–254.
Assa'diyah, H., & Pramono, S. (2019). Why does Muzakki trust Amil Zakat institutions? Journal of Islamic Accounting and Finance , 7 (1, April), 81–100.
Bayo Flees, R., & Mouselli, S. (2023). The impact of qualified audit opinion on stock returns: An empirical study at Amman stock exchange. Journal of Financial Reporting and Accounting , 21 (3), 633–653.
Christian, F., Upa, VA, Mannan, A., & Indrijawati, A. (2023). CAN PROFITABILITY AND AUDIT FEE AFFECT THE INTEGRITY OF A COMPANY'S FINANCIAL STATEMENTS? Journal of Accounting and Taxation , 24 (01), 1–8.
de Lange, T., & Wittek, L. (2023). Analyzing the emergence of trust in peer group mentoring. In Faculty Peer Group Mentoring in Higher Education: Developing Collegiality through Organized Supportive Collaboration (pp. 155–175). Springer.
Edgina, I.M. (2023). THE URGENCY OF SHARIA AUDITORS IN THE SHARIA FINANCE INDUSTRY. Krisnadwipayana Journal of Accounting and Business , 10 (2), 1353–1359.
Elpina, A., & Lubis, H. (2022). The influence of trust on the decision to pay zakat at the National Zakat Amil Agency (BAZNAS). Journal of Sharia and Law , 1 (1), 35–50.
Hasnita, N., Cahyani, ADO, & Zakiiya, G. (2023). Mapping Zakat Potential in Gunung Bungsu Village. Isei Community Service Journal , 1 (1), 12–15.
Hastrina, H. (2023). Accounting and Sharia Compliance for Pawn Transactions at PT. Sharia Pawnshop in Makassar . Hasanuddin University.
Istikhomah, D., & Asrori, A. (2019). The influence of literacy on muzaki's trust in zakat management institutions with accountability and transparency as intervening variables. Economic Educational Analysis Journal , 8 (1), 95–109.
Maulana, N., Safwan, S., & Zulfahmi, Z. (2023). EXPLORATION OF PROBLEMATICS AND ALTERNATIVE MODELS OF OPTIMIZING ZAKAT IN INDONESIA IN THE MODERN ECONOMIC ERA. Scientific Journal of Accounting
Economics Students (JIMEKA) , 8 (1), 115–127.
Miswardi, M., Nasfi, N., & Antoni, A. (2021). Ethics, Morality and Law Enforcement. Science Tower , 15 (2), 150–162. https://doi.org/10.31869/mi.v15i2.2425
Mustafa, MD (2021). Improving the Community's Economy Through Professional Zakat and Productive Zakat. Bilancia: Journal of Sharia and Legal Studies , 15 , 1–25.
Nabillah, AP, Utami, NT, & Silalahi, Y. (2023). Transparency and Accountability of Zakat Management Organizations (OPZ) to Reduce Poverty Levels through an Islamic Institutional Perspective. Diponegoro Journal of Islamic Economics and Business , 2 (1), 71–84.
Nasfi, Aimon, H., & Ulfa Sentosa, S. (2023). Building the village economy: A systematic review on academic publication of Indonesian village-owned. Cogent Social Sciences , 9 (2), 1–26. https://doi.org/10.1080/23311886.2023.2252682
Nasfi, N. (2022). Good Corporate Governance At Basic Industry and Chemical Company Affecting Profitability in Review from the Aspect of Earning Per Share. International Journal of Management and Business Applied , 1 (2). https://doi.org/10.54099/ijmba.v1i2.301
Nasution, FA, & Indra, AP (2022). Effectiveness of Distribution of Zakat Funds at Baznas Kab. Labuhanbatu. Journal of Accounting, Management And Digital Business , 1 (2), 185–188.
Putri, RD (2022). Management Strategy for Fundraising Cash Waqf to Empower Poor Orphans During the
Covid-19 Pandemic (Case Study of Yatim Mandiri Palembang Branch) . UIN Raden Fatah Palembang thesis.
Putri, S., Movitaria, MA, Yanti, N., & Syamsurizal, S. (2022). Analysis of Public Interest in Sharia Banking . 19 (2).
Rachmi, MRN (2023). Determinants of Zakat Institution Performance: The Role of Fraud Prevention as a Mediating Variable Using a Sharia Forensic Accounting Approach. Journal of Information, Taxation, Accounting, and Public Finance , 18 (1), 111–138.
Rahayu, RN, & Lutfi, M. (2023). The Influence of Zakat Knowledge, Income, Promotion, Religiosity and Trust on Interest in Paying Zakat Professionally in Baznas, South Tangerang City. Madani Shari'ah , 6 (2), 164–174.
Rahman, M., Nasfi, N., & Sabri, S. (2023). Management of Zakat during the Caliph Abu Bakar's Era and the Present in the Context of Improving the Ummah's Economy. JUSIE (Journal of Social and Economic Sciences) , 8 (01), 27–35.
Rahman. M, Nasfi, S. (2023). Management of Zakat during the Caliph Abu Bakar's Era and the Present in the Context of Improving the Ummah's Economy. JUSIE (Journal of Social and Economic Sciences) , 8 (01), 27–35. https://doi.org/10.36665/jusie.v8i01.811
Sabri, & Nasfi. (2022). Maqashid Syariah as a Basis for Islamic Economic Development. El - Kahfi Journal (Journal of Islamic Economics) , 3 (1), 205–209. https://doi.org/10.58958/elkahfi.v3i01.81
Sartika, Syamsurizal. (2023). Analysis Of The Impact Of Using The M-Banking Application (Study On The Community Of Patamuan District) . http://ojs.iaisumbar.ac.id/index.php/alhijrah/article/view/302
Sucita Fitri, A. (2021). OPTIMIZATION OF ZAKAT AMIL INSTITUTIONS FOR DISTRIBUTION OF ZAKAT FOR THE GHARIMIN GROUP. Journal of Islamic Law Studies , 4 (2), 1–16.
Surury, NA, & Ainullyaqin, MH (2022). Literature Study: Implementation of Sharia Audits in Sharia Banking. SINOMIKA Journal: Scientific Publications in the Field of Economics and Accounting , 1 (4), 737–744.
Syamsurizal, S., A, AR, Marseli, A., & Suwarni, D. (2021). The Influence of Service Quality and Religiosity on the Community in Transactions with Bank Syariah Mandiri Pariaman. Overview: Journal of Islamic Knowledge , 1 (1), 25. https://doi.org/10.55062//IJPI.2021.v1i1.3
Ting, L., & Ahn, J. (2023). Understanding the roles of interaction and trust in formation of loyalty toward customer-to-customer (C2C) platforms. Asia Pacific Journal of Marketing and Logistics , 35 (10), 2565–2581.
Umiyati, U., Habibullah, H., & Rini, R. (2023). The Role of Sharia Audit in Increasing Accountability in Zakat Management Organizations: The Role of Sharia Audit in Increasing Accountability in Zakat Management Organizations. Journal of Islamic Guidance , 16 (2), 313–342.
Wahab, A. (2022). Implementation of Maqashid Syariah in Sharia Audit Operations in Sharia Financial Institutions. Journal of Sharia Economic Law , 6 (01), 20–40.
Zakia, ZF, & Marifatullah, A. (2023). Analysis Of The Decline Of Coconut Production For The Farmers' Economy In Durian Payung Village . 1 (2).
Amril, Y., & Nasfi, N. (2022). The Influence of GCG on Profitability from the EPS Aspect in Basic Industry and Chemical Companies. El-Kahfi| Journal of Islamic Economics , 3 (02), 245–254.
Assa'diyah, H., & Pramono, S. (2019). Why does Muzakki trust Amil Zakat institutions? Journal of Islamic Accounting and Finance , 7 (1, April), 81–100.
Bayo Flees, R., & Mouselli, S. (2023). The impact of qualified audit opinion on stock returns: An empirical study at Amman stock exchange. Journal of Financial Reporting and Accounting , 21 (3), 633–653.
Christian, F., Upa, VA, Mannan, A., & Indrijawati, A. (2023). CAN PROFITABILITY AND AUDIT FEE AFFECT THE INTEGRITY OF A COMPANY'S FINANCIAL STATEMENTS? Journal of Accounting and Taxation , 24 (01), 1–8.
de Lange, T., & Wittek, L. (2023). Analyzing the emergence of trust in peer group mentoring. In Faculty Peer Group Mentoring in Higher Education: Developing Collegiality through Organized Supportive Collaboration (pp. 155–175). Springer.
Edgina, I.M. (2023). THE URGENCY OF SHARIA AUDITORS IN THE SHARIA FINANCE INDUSTRY. Krisnadwipayana Journal of Accounting and Business , 10 (2), 1353–1359.
Elpina, A., & Lubis, H. (2022). The influence of trust on the decision to pay zakat at the National Zakat Amil Agency (BAZNAS). Journal of Sharia and Law , 1 (1), 35–50.
Hasnita, N., Cahyani, ADO, & Zakiiya, G. (2023). Mapping Zakat Potential in Gunung Bungsu Village. Isei Community Service Journal , 1 (1), 12–15.
Hastrina, H. (2023). Accounting and Sharia Compliance for Pawn Transactions at PT. Sharia Pawnshop in Makassar . Hasanuddin University.
Istikhomah, D., & Asrori, A. (2019). The influence of literacy on muzaki's trust in zakat management institutions with accountability and transparency as intervening variables. Economic Educational Analysis Journal , 8 (1), 95–109.
Maulana, N., Safwan, S., & Zulfahmi, Z. (2023). EXPLORATION OF PROBLEMATICS AND ALTERNATIVE MODELS OF OPTIMIZING ZAKAT IN INDONESIA IN THE MODERN ECONOMIC ERA. Scientific Journal of Accounting
Economics Students (JIMEKA) , 8 (1), 115–127.
Miswardi, M., Nasfi, N., & Antoni, A. (2021). Ethics, Morality and Law Enforcement. Science Tower , 15 (2), 150–162. https://doi.org/10.31869/mi.v15i2.2425
Mustafa, MD (2021). Improving the Community's Economy Through Professional Zakat and Productive Zakat. Bilancia: Journal of Sharia and Legal Studies , 15 , 1–25.
Nabillah, AP, Utami, NT, & Silalahi, Y. (2023). Transparency and Accountability of Zakat Management Organizations (OPZ) to Reduce Poverty Levels through an Islamic Institutional Perspective. Diponegoro Journal of Islamic Economics and Business , 2 (1), 71–84.
Nasfi, Aimon, H., & Ulfa Sentosa, S. (2023). Building the village economy: A systematic review on academic publication of Indonesian village-owned. Cogent Social Sciences , 9 (2), 1–26. https://doi.org/10.1080/23311886.2023.2252682
Nasfi, N. (2022). Good Corporate Governance At Basic Industry and Chemical Company Affecting Profitability in Review from the Aspect of Earning Per Share. International Journal of Management and Business Applied , 1 (2). https://doi.org/10.54099/ijmba.v1i2.301
Nasution, FA, & Indra, AP (2022). Effectiveness of Distribution of Zakat Funds at Baznas Kab. Labuhanbatu. Journal of Accounting, Management And Digital Business , 1 (2), 185–188.
Putri, RD (2022). Management Strategy for Fundraising Cash Waqf to Empower Poor Orphans During the
Covid-19 Pandemic (Case Study of Yatim Mandiri Palembang Branch) . UIN Raden Fatah Palembang thesis.
Putri, S., Movitaria, MA, Yanti, N., & Syamsurizal, S. (2022). Analysis of Public Interest in Sharia Banking . 19 (2).
Rachmi, MRN (2023). Determinants of Zakat Institution Performance: The Role of Fraud Prevention as a Mediating Variable Using a Sharia Forensic Accounting Approach. Journal of Information, Taxation, Accounting, and Public Finance , 18 (1), 111–138.
Rahayu, RN, & Lutfi, M. (2023). The Influence of Zakat Knowledge, Income, Promotion, Religiosity and Trust on Interest in Paying Zakat Professionally in Baznas, South Tangerang City. Madani Shari'ah , 6 (2), 164–174.
Rahman, M., Nasfi, N., & Sabri, S. (2023). Management of Zakat during the Caliph Abu Bakar's Era and the Present in the Context of Improving the Ummah's Economy. JUSIE (Journal of Social and Economic Sciences) , 8 (01), 27–35.
Rahman. M, Nasfi, S. (2023). Management of Zakat during the Caliph Abu Bakar's Era and the Present in the Context of Improving the Ummah's Economy. JUSIE (Journal of Social and Economic Sciences) , 8 (01), 27–35. https://doi.org/10.36665/jusie.v8i01.811
Sabri, & Nasfi. (2022). Maqashid Syariah as a Basis for Islamic Economic Development. El - Kahfi Journal (Journal of Islamic Economics) , 3 (1), 205–209. https://doi.org/10.58958/elkahfi.v3i01.81
Sartika, Syamsurizal. (2023). Analysis Of The Impact Of Using The M-Banking Application (Study On The Community Of Patamuan District) . http://ojs.iaisumbar.ac.id/index.php/alhijrah/article/view/302
Sucita Fitri, A. (2021). OPTIMIZATION OF ZAKAT AMIL INSTITUTIONS FOR DISTRIBUTION OF ZAKAT FOR THE GHARIMIN GROUP. Journal of Islamic Law Studies , 4 (2), 1–16.
Surury, NA, & Ainullyaqin, MH (2022). Literature Study: Implementation of Sharia Audits in Sharia Banking. SINOMIKA Journal: Scientific Publications in the Field of Economics and Accounting , 1 (4), 737–744.
Syamsurizal, S., A, AR, Marseli, A., & Suwarni, D. (2021). The Influence of Service Quality and Religiosity on the Community in Transactions with Bank Syariah Mandiri Pariaman. Overview: Journal of Islamic Knowledge , 1 (1), 25. https://doi.org/10.55062//IJPI.2021.v1i1.3
Ting, L., & Ahn, J. (2023). Understanding the roles of interaction and trust in formation of loyalty toward customer-to-customer (C2C) platforms. Asia Pacific Journal of Marketing and Logistics , 35 (10), 2565–2581.
Umiyati, U., Habibullah, H., & Rini, R. (2023). The Role of Sharia Audit in Increasing Accountability in Zakat Management Organizations: The Role of Sharia Audit in Increasing Accountability in Zakat Management Organizations. Journal of Islamic Guidance , 16 (2), 313–342.
Wahab, A. (2022). Implementation of Maqashid Syariah in Sharia Audit Operations in Sharia Financial Institutions. Journal of Sharia Economic Law , 6 (01), 20–40.
Zakia, ZF, & Marifatullah, A. (2023). Analysis Of The Decline Of Coconut Production For The Farmers' Economy In Durian Payung Village . 1 (2).
Published
2024-06-30
How to Cite
NASFI, Nasfi et al.
Audit Opinion And Sharia Compliance In Increasing Trust In Zakat Baznas Padang Panjang.
Al-Hijrah: Journal of Islamic Economics And Banking, [S.l.], v. 2, n. 1, p. 122-132, june 2024.
ISSN 3025-6623.
Available at: <https://ojs.iaisumbar.ac.id/index.php/alhijrah/article/view/452>. Date accessed: 03 oct. 2024.
doi: https://doi.org/10.55062/al-hijrah.v2i1.452.
Section
Articles
