Development of Integrated Zakat, Infaq and Shadaqoh Information System: Evidence in Amil Zakat Institutions

Author

Assoc. Prof. Dr. Sri Dewi Anggadini, S.E., M.Si., Ak., CA Assoc. Prof. Dr. Deden Abdul Wahab Sya'roni, Ir.,M.Si Rio Yunanto, S.Kom., M.T.

Abstrak

Objective – The purpose of this study is the development of integrated information systems and models, developing and developing information systems of zakat, infaq, and shadaqoh (ZIS) which are integrated in the Amil Zakat District / City Institution in West Java, Indonesia. Indonesia's West Java Province has the potential for zakat collection, but it is still not effective. Methodology – This research program was conducted to measure the effect of ZIS information systems on the quality of accounting information as measured by the quality of financial statements, in order to establish a strategy for obtaining muzakki satisfaction in West Java Province. This study will identify the relationship model between them. The research program was conducted in 27 cities/regencies in West Java Province of Indonesia Findings – The research used a series of different research approaches such as structured review and qualitative work with interviews or focus group discussions to develop key factors for the success of information systems and Partial Least Squares Structural Equation Modeling as an analysis method. Novelty – The results of this study indicate that an integrated ZIS information system has an impact on the quality of accounting information measured by the quality of financial statements. Type of Paper: Empirical Keywords: information systems, zakat, infaq, shodaqoh, information. Reference to this paper should be made as follows: Anggadini, S.D; Wahab, D.A; Yunanto, R. 2020. Development of Integrated Zakat, Infaq and Shadaqoh Information System: Evidence in Amil Zakat Institutions, J. Fin. Bank. Review, 5 (1): pp. 23 – 31 https://doi.org/10.35609/jfbr.2020.5.1(3) JEL Classification: E6, H2, H3.