THE DESIGN OF SOFTWARE AND WEBSITE BASED FINANCIAL STATEMENT MODEL TO IMPROVE THE TRANSPARENCY AND ACCOUNTABILITY OF AMIL ZAKAT INSTITUTION

Rahmawati, Imelda Dian and Musliki, Musliki and Astutik, Ika Ratna Indra (2015) THE DESIGN OF SOFTWARE AND WEBSITE BASED FINANCIAL STATEMENT MODEL TO IMPROVE THE TRANSPARENCY AND ACCOUNTABILITY OF AMIL ZAKAT INSTITUTION. In: Asia Pacific Conference on Accounting and Finance (APCAF) 2015, 11-12 Juni 2015, Bali.

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Abstract

The financial statement has essential meaning for all organizations because financial statement is the main facility to communicate the financial information to external and internal party. As well as amil zakat institution, financial statement can be made as responsibility media of amil zakat manager to stakeholder and muzzaki. Amil zakat institution is also demanded to always improve the transparency and accountability. The stakeholders of amil zakat institution can use financial statement media to assess a) the service given by amil zakat institution and their ability to continue to give the service; and b) the way how amil zakat managers perform their responsibility and management performance aspect. Government organization, donators, member of organization and community need to know the fund that has been collected by amil zakat institution. Likewise the administrators and managers of amil zakat institution must perform the evaluation of organization’s performance. The requirement of financial statement of amil zakat institution that can improve transparency and accountability is very important to keep the trust level of community. Moreover in the era of openness of information and democracy improvement which occurs within the community so the financial responsibility becomes very important and becomes an urgent demand. Furthermore the existing financial statement model of amil zakat institution is far from transparency and accountability aspects. As financial statement of Amil Zakat Board of Sidoarjo Regency which only reports the acceptance, output and deposit, in every repot listed in its bulletin. As well as Amil Zakat Institution of Muhammadiyah Regional Leader of Sidoarjo that only presents the report of acceptance, output and deposit, given to their donators. The refereed change is to change the existing responsibility statement format to ideal financial statement that is able to improve transparency and accountability of amil zakat institution. Keywords: financial statement model, transparency, accountability, amil zakat institution

Item Type:	Conference or Workshop Item (Paper)
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance H Social Sciences > HJ Public Finance
Divisions:	Faculty of Economics and Business > School of Accountancy
Depositing User:	Rizal Yulianto
Date Deposited:	31 Mar 2018 04:16
Last Modified:	27 Jan 2022 08:11
URI:	http://eprints.umsida.ac.id/id/eprint/2152

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