Work

Measurement of the Zakat Transparency Index of Amil Zakat Institutions (LAZ) in Banten Province, Indonesia

Year: 2021

Type: article

Abstract: As an institution that manages social funds, transparency must be met for the Amil Zakat Institution. By measuring the zakat transparency index, the Amil Zakat Institution can find out the extent of the implementation of transparency in the organisation. Information disclosure to the public is believed to increase public confidence in paying zakat at the Amil Zakat Institution. This study aims to measure the zakat transparency index of the Amil Zakat Institution in Banten Province. The Simple Additive Weighting (SAW) method is used to calculate the transparency index of zakat institutions. The Simple Additive Weighting (SAW) method is a multiple attribute retrieval method, where the weight of each predetermined dimension is multiplied by each variable weight, then added up. The results showed that the Amil Zakat Institution in Banten Province was included in the reasonably transparent category with an index of 0.706.

Source: Li Falah Jurnal Studi Ekonomi dan Bisnis Islam

DOI: 10.31332/lifalah.v6i1.2262

Authors: Ahmad Fatoni, Muhamad Fakhrudin

Institution: Sultan Ageng Tirtayasa University

Language: English

Topic: Islamic Finance and Banking Studies

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W3174317916

FWCI: 2.998

Cites: 17

Cited by: 10

Related to: 10