Godly accountability: reflection on ethics for zakat accountants

Faris Shalahuddin Zakiy*  -  Universitas Islam Negeri Walisongo Semarang, Indonesia
Fitra Istianah Turahman  -  Universitas Islam Negeri Walisongo Semarang, Indonesia

(*) Corresponding Author
DOI: 10.21580/jiafr.2023.5.2.17102

Purpose - This research aims to explore the forms of accountability of zakat institutions and their importance and to uncover the meaning of accountability from zakat accountants.

Method - To achieve this goal, this study uses qualitative methods with a phenomenological approach. There are three key informants interviewed in this study. Data analysis in this study was divided into four stages: bracketing, noema, noesis, and eidetic reduction.

Result - This study found that accountability is reflected in financial reporting and accountability is essential for zakat institutions to increase good governance and trust in the community. Accountability can be interpreted as having faith and ethics, righteousness, accountability to God, and accountability to humans.

Implication - Internalizing ethics to become a zakat accountant is more honest and professional and upholds integrity in carrying out its duties.

Originality - This research discusses the meaning of accountability from zakat accountant’s perspective and forms of accountability in zakat institutions. Empirical findings can be used to develop insight into accountability in zakat institutions.

Keywords: accountability; ethics; accountant; zakat institutions

  1. Abbasi, A., Mir, G., & Hussain, M. (2010). Islamic work ethics: how it affects organizational learning, innovation and performance. Technology Analysis & Strategic Management.
  2. Alaudin, A., Shantapriyan, P., & Adler, R. (2015). Beliefs and Accountability in an Islamic Bank. Corporate Ownership & Control, 12(4).
  3. Alfian, N. (2016). Nilai-Nilai Islam dalam Upaya Pencegahan Fraud. AKTIVA Jurnal Akuntansi Dan Investasi, 1(2), 205–218.
  4. Bonaci, C., Strouhal, J., Mullerova, L., & Roubickova, J. (2013). Corporate governance debate on professional ethics in accounting profession. Central European Business Review, 2(3), 30–35.
  5. Bungin, B. (2012). Metode Penelitian Kualitatif: Komunikasi, Ekonomi, Kebijakan Politik, dan Ilmu Sosial Lainnya. Rajawali Pers.
  6. Djasuli, M. (2018). Kontruksi Etika Maduraisme Dalam Kode Etik Akuntan Profesional: Internalisasi Nilai “Gaik Bintang” Dalam Etika Profesi Akuntan. InFestasi, 14(2), 126–136. https://doi.org/10.21107/infestasi.v14i2.4857
  7. Fassin, Y., & Drover, W. (2017). Ethics in entrepreneurial finance: Exploring problems in venture partner entry and exit. Journal of Business Ethics, 140(4), 649–672.
  8. Fenwick, W. (2006). Encyclopedia of Educational Leadership and Administration. Sage Publications.
  9. Fikri, A., Sudarma, M., Sukoharsono, E. G., & Purnomosidhi, B. (2010). Studi Fenomenologi Akuntabilitas Non Governmental Organization. Jurnal Akuntansi Multiparadigma, 1(3), 417–428. https://doi.org/10.18202/jamal.2010.12.7101
  10. Firmansyah, I., & Devi, A. (2017). The Implementation Strategies of Good Corporate Governance for Zakat Institutions in Indonesia. International Journal of Zakat, 2(2), 85–97.
  11. Fitria, Y., & Syakura, M. A. (2017). Tabir Akuntabilitas “Keroan” pada Akuntan. Jurnal Akuntansi Multiparadigma, 8(1), 90–106. https://doi.org/10.18202/jamal.2017.04.7042
  12. Indonesia, I. A. (2021). Kode Etik Akuntan Indonesia.
  13. Indrarini, R. (2017). Transparansi Dan Akuntabilitas Laporan Keuangan Lembaga Amil Zakat: Perspektif Muzaki UPZ BNI Syariah. AKRUAL: Jurnal Akuntansi, 8(2), 166–178. https://doi.org/10.26740/jaj.v8n2.p65-77
  14. Kamayanti, A. (2016a). Metodologi Konstruktif Riset Akuntansi Membumikan Religiositas. Yayasan Rumah Peneleh.
  15. Kamayanti, A. (2016b). Metodologi Penelitian Kualitatif Akuntansi: Pengantar Religiositas Keilmuan. Yayasan Rumah Peneleh.
  16. Karim, N. K., Sasanti, E. E., Lenap, I. P., & Sari, N. K. (2019). Transparansi dan Akuntabilitas Pengelolaan Dana Zakat Berbasis Website Pada Lembaga Pengelola Zakat di Indonesia. Jurnal Riset Akuntansi Aksioma, 18(2), 13–28.
  17. Kusumaningtyas, D. (2018). Religiusitas pada Motivasi dan Etika Profesi Akuntan Dalam Prespektif Islam. Jurnal Ilmiah Cendekia Akuntansi, 4(3), 116–126. https://ejournal.uniska-kediri.ac.id/index.php/CendekiaAkuntansi/article/view/346
  18. Lubis, M. Z. M., Wahyudin, R., Dirga, G., Putra, A., & Lely, W. (2022). Mapping and Development Research Trends of Zakat Institutions: A Bibliometric Analysis. International Journal of Zakat, 7(2), 33–47.
  19. Muhammad, R. (2006). Akuntabilitas Keuangan Pada Organisasi Pengelola Zakat (OPZ) di Daerah Istimewa Yogyakarta. Jurnal Akuntansi & Investasi, 7(1), 34–55. https://doi.org/10.1128/AAC.01723-08
  20. Nurhasanah, S. (2018). Akuntabilitas Laporan Keuangan Lembaga Amil Zakat Dalam Memaksimalkan Potensi Zakat. Akuntabilitas: Jurnal Ilmu Akuntansi, 11(2), 327–348. https://doi.org/10.15408/akt.v11i2.8826
  21. Purhantara, W. (2010). Metode Penelitian Kualitatif Untuk Bisnis. Graha Ilmu.
  22. Rahayu, S. B., Widodo, S., & Binawati, E. (2019). Pengaruh akuntabilitas dan transparansi lembaga zakat terhadap tingkat kepercayaan muzakki (Studi Kasus pada Lembaga Amil Zakat Masjid Jogokariyan Yogyakarta). Journal of Business and Information Systems (e-ISSN: 2685-2543), 1(2), 103–114. https://doi.org/10.36067/jbis.v1i2.26
  23. Rahim, A., & Goddard, A. (1998). Interpretive Inquiry of Accounting Practices in Religious Organisations. Financial Accountability & Management, 14(3).
  24. Rahmatika, A., & Isnalita, I. (2019). Makna Konsep Akuntabilitas dan Transparansi dari Perspektif Al-Kindi. Jurnal Al-Qardh, 3(1), 55–63. https://doi.org/10.23971/jaq.v3i1.1336
  25. Rayyani, W. O., & Abbas, A. (2020). Akuntabilitas Kinerja dalam Bingkai Tauhid Sosial: Suatu Refleksi Teologi Al Ma’Un. Kamaya: Jurnal Ilmu Agama, 3(2), 174–190. https://doi.org/10.37329/kamaya.v3i2.439
  26. Sawmar, A. A., & Mohammed, M. O. (2021). Enhancing zakat compliance through good governance: a conceptual framework. ISRA International Journal of Islamic Finance, 13(1), 136–154. https://doi.org/10.1108/ijif-10-2018-0116
  27. Syafiq, A. (2016). Urgensi Peningkatan Akuntabilitas Lembaga Pengelola Zakat. Ziswaf, 3(1), 18–38.
  28. Syailendra, G. D., & Hamidah, H. (2019). Makna Profesionalisme Bagi Diri Petugas Pemeriksa Pajak. Jurnal Akuntansi Multiparadigma, 10(2), 241–261. https://doi.org/10.18202/jamal.2019.08.10014
  29. Tahliani, H. (2018). Contribution of Good Governance Principles to Strengthening Zakat Management in Indonesia: Confirmatory Factor Analysis. International Journal of Zakat, 3(3), 39–54.
  30. Tanasal, S., Randa, F., & Ng, S. (2019). Akuntabilitas Berbasis Mettā Dan Kamma. Jurnal Akuntansi Multiparadigma, 10(3), 448–467. https://doi.org/10.21776/ub.jamal.2019.10.3.26
  31. Tran, Y. T., Nguyen, N. P., & Hoang, T. C. (2021). Effects of leadership and accounting capacity on accountability through the quality of financial reporting by public organisations in Vietnam. Journal of Asia Business Studies, 15(3), 484–502. https://doi.org/10.1108/JABS-02-2020-0077
  32. Triyuwono, I. (2007). Mengankat “sing liyan ” untuk formulasi nilai tambah syariah. Jurnal Akuntansi Multiparadigma, 2(2), 186–200.
  33. Triyuwono, I. (2015). Awakening the Conscience Inside: The Spirituality of Code of Ethics for Professional Accountants. Procedia - Social and Behavioral Sciences, 172, 254–261. https://doi.org/10.1016/j.sbspro.2015.01.362
  34. Vallaster, C., Kraus, S., Lindahl, J., & Nielsen, A. (2019). Ethics and entrepreneurship: A bibliometric study and literature review. Journal of Business Research.
  35. Waluya, A. H., & Mulauddin, A. (2020). Akuntansi: Akuntabilitas dan Transparansi Dalam QS. Al Baqarah (2): 282-284. MUAMALATUNA: Jurnal Hukum Ekonomi Syariah, 12(2), 282–284.
  36. Widiastuti, T., Cahyono, E. F., Zulaikha, S., Mawardi, I., & Al Mustofa, M. U. (2021). Optimizing zakat governance in East Java using analytical network process (ANP): the role of zakat technology (ZakaTech). Journal of Islamic Accounting and Business Research, 12(3), 301–319. https://doi.org/10.1108/JIABR-09-2020-0307
  37. Yolanda, F., Pramono, S. E., & Zaenal, M. H. (2020). The Effect of Internal Control, Information Technology and Audit on Good Amil Governance Practices: Evidence from BAZNAS Kalimantan, Indonesia. International Journal of Zakat, 5(2), 67–82.
  38. Zakiy, F. S., Suciati, E., & Fauziah, N. N. (2022). Analysis of Amil Zakat Institutions Financial Performance Prior and During Covid-19. Journal of Islamic Economic Laws, 5(1), 1–37. https://doi.org/10.23917/jisel.v5i1.16312

Journal of Islamic Accounting and Finance Research
Published by Department of Sharia Accounting, Faculty of Islamic Economics and Business, Universitas Islam Negeri Walisongo Semarang, Indonesia
Jl Prof. Dr. Hamka Kampus III Ngaliyan Semarang 50185
Phone: +62 852-2589-5726
Website: https://febi.walisongo.ac.id/
Email: jiafr@walisongo.ac.id

ISSN: 2715-0429 (Print)
ISSN: 2714-8122 (Online)

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License

View My Stats
apps