Apakah Penerapan Tata Kelola yang Baik Mampu Mendorong Kinerja Pengelolaan Zakat : Telaah Sistematis Hasil Studi-Studi Empiris di Indonesia
DOI:
https://doi.org/10.24090/mabsya.v1i1.3152Keywords:
tata kelola, kinerja, pengelolaan zakatAbstract
Kinerja pengelolaan zakat di Indonesia masih jauh dari memuaskan. Penerapan tata kelola yang baik dapat menjadi jalan untuk mendorong peningkatan kinerja zakat. Studi ini dimaksudkan untuk mengidentifikasi elemen-elemen tata kelola yang penting bagi peningkatan kinerja zakat. Melalui metode telaah sistematis diperoleh 17 artikel hasil studi empiris kuantitatif dalam bahasa Indonesia dan bahasa Inggris yang dipublikasikan di jurnal dan prosiding. Berdasarkan telaah sistematis disimpulkan bahwa penerapan tata kelola yang baik dapat mendorong peningkatan kinerja zakat di Indonesia. Tata kelola yang baik tersebut diwujudkan dalam pengelolaan zakat yang memenuhi prinsip-prinsip Transparan, Akuntabel, Profesional, Adil serta Responsibel. Studi mendatang perlu mengkaitkan tata kelola dengan kinerja zakat dari sisi mustahik, guna memahami efektivitas tata kelola terhadap peningkatan kehidupan mustahik secara ekonomi, sosial dan spiritual.References
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Bidol, H Syamsuddin, H Salim Basalamah, H Rusjdin, and H Muhammad Su, ‘The Influence of Governance Dimension on Zakah Acquisition for Mustahiq Business Continuity in South Sulawesi’, IOSR Journal of Business and Management (IOSR-JBM), 19 (2017), 57–65 <https://doi.org/10.9790/487X-1911065765> Chotib, Moch., Hary Yuswadi, Akhmad Toha, Edy Wahyudi, Implementation of Good Amil Governance At Amil Zakat Institution, International Journal of Humanities and Social Science Invention (IJHSSI), Volume 7 Issue 01, 2018 , pp..93-100, Page, 3. Dayanandan, R., Good Governance Practice for Better Performance of Community Organizations - Myths and Realities!! Journal of Power, Politics & Governance, American Research Institute for Policy Development ,Vol. 1 No. 1, December 2013.
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N Nurhayati, M Lestira, S Fadilah, ‘The Influence of Accounting Information Quality, Accountability and Transparency of Financial Reporting on the Level of Zakat Revenue (Survey in Bazda West Java Province)’, International Journal in Management & Social Science, 04 (2016), 223–32
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Nurzaman, M. S., Hendharto, R. G., Annisa, N., Khairunnajah, Noviyanti, & Choirin, M. (2017). National Zakat Index : Framework and Methodology. Puskas Working Paper Series, (January), 1–22. Organization for Economic Cooperation and Development (OECD), Principles of Corporate Governance (Paris: OECD, 1999). Prijambodo, Good Governance Cooperative, 2012, p. 2-3
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Septiarini, Dina Fitrisia, ‘Pengaruh Transparansi Dan Akuntabilitas Terhadap Pengumpulan Dana Zakat, Infaq Dan Shodaqoh Pada LAZ Di Surabaya’, AKRUAL Jurnal Akuntansi, 2 (2011), 172–99 Wibowo, Manajemen Kinerja, Edisi Kelima, PT.Rajagrafindo Persada Jakarta, 2016.
Yuliafitri, Indri, and Asma Nur Khoiriyah, ‘Pengaruh Kepuasan Muzakki, Transparansi Dan Akuntabilitas Pada Lembaga Amil Zakat Terhadap Loyalitas Muzakki (Studi Persepsi Pada LAZ Rumah Zakat)’, Islamiconomic: Jurnal Ekonomi Islam, 7 (2016), 205–18
Zeller, Manfred, and Richard L. Meyer, ‘The Triangle of Microfinance’, Order A Journal On The Theory Of Ordered Sets And Its Applications, 2002
Sustainability In Microfinance,http://www.sadhan.net//Adls/Microfinance/Miscellaneous/SustainabilityInMicrofinance.pdf.
Badruzaman, Jajang., dan Dedi Kusmayadi, Pemodelan Tata Kelola Keuangan yang Baik Badan Amil Zakat Daerah di Kota Tasikmalaya, Jurnal & Prosiding FEB Unsoed, Vol 4, No 1 (2014).
Beik, I. S., & Arsyianti, L. D. (2016). Measuring Zakat Impact on Poverty and Welfare Using CIBEST Model. Journal of Islamic Monetary Economics and Finance, 1(2), pp. 141–160.
Bidol, H Syamsuddin, H Salim Basalamah, H Rusjdin, and H Muhammad Su, ‘The Influence of Governance Dimension on Zakah Acquisition for Mustahiq Business Continuity in South Sulawesi’, IOSR Journal of Business and Management (IOSR-JBM), 19 (2017), 57–65 <https://doi.org/10.9790/487X-1911065765> Chotib, Moch., Hary Yuswadi, Akhmad Toha, Edy Wahyudi, Implementation of Good Amil Governance At Amil Zakat Institution, International Journal of Humanities and Social Science Invention (IJHSSI), Volume 7 Issue 01, 2018 , pp..93-100, Page, 3. Dayanandan, R., Good Governance Practice for Better Performance of Community Organizations - Myths and Realities!! Journal of Power, Politics & Governance, American Research Institute for Policy Development ,Vol. 1 No. 1, December 2013.
European Central Bank, Annual Report: 2004, ECB, Frankfurt, Glossary.
Fadilah, Sri. Analisis Penerapan Good Governance Dilihat Dari Implementasi Pengendalian Intern Dan Total Quality Management, Proceeding Social Ekonomi Dan Humaniora, 7.1 (2011), 34–55. Fadilah,Sri., Mey Maemunah, Nopi Hernawati, Ririn Sri Kuntorini, Implementasi Good Zakat Governance Pada BAZNAZ Se-Bandung Raya, Kajian Akuntansi, Universitas Islam Bandung,Volume 20 No.1, September 2018, PP 01-09 hlm. 1. Filho, Cláudio Antonio Pinheiro Machado., Adalberto Fischmann, Luciana Rocha de Mendonça, Sandra Guerra, The Mechanisms of Governance in Nonprofit Organizations, Corporate Ownership & Control, Volume 4, Issue 2, Winter 2006-2007, p.3.
Forum Corporate Governance Indonesia
G. Suprayitno, et al., Komitmen Menegakkan Good Corporate Governance: Praktik Terbaik Penerapan GCG Perusahaan di Indonesia (Jakarta: The Institute for Corporate Governance (IICG), 2004). http://www.imz.or.id/new/article/773/membangun-kepercayaan-publik-dan-kapasitas-pengelolaan-zakat-di-indonesia/., diakses 13 Agustus 2019
https://en.wikipedia.org/wiki/Organizational_performance.
https://www.b2bmagazine.com.au/good-governance-important-public-sector/, diakses 14 Agustus 2019.
https://www.pikiran-rakyat.com/nasional/2019/05/16/potensi-zakat-di-indonesia-belum dimaksimalkan.
https://www.republika.co.id/berita/dunia-islam/wakaf/18/12/28/pkfx0i423-penghimpunan-zakat-baznas-2018-naik-318-persen
https://uad.ac.id/en/node/2084.
Jumaizi, and Zainal Wijaya, A., ‘Good Governance Badan Amil Zakat , Infak , Dan Sedekah Dan Dampaknya Terhadap Keputusan Muzakki’, Majalah Ilmiah INFORMATiKA, 2 (2011)
Kuncaraningsih, Hana Septi, and M Rasyid Ridla, ‘Good Corporate Governance Dalam Meningkatkan Keuapasan Muzakki Di Badan Amil Zakat Nasional’, Jurnal Manajemen Dakwah, 1 (2015), 97–115
Lagasio,Valentina., Corporate Governance in Banks: Systematic Literature Review and Meta-Analysis, Corporate Ownership & Control / Volume 16, Issue 1, Autumn 2018, Continued - 1 14.
Lu’liyatul Mutmainah, ‘The Influence of Accountability, Transparency, and Responsibility of Zakat Institution on Intention to Pay Zakat’, Global Review of Islamic Economics and Business, 3 (2015), 108–19 Mahsun, Mohamad, Pengukuran Kinerja Sektor Publik, Penerbit BPFE,Yogyakarta, 2006.
Mohamad Soleh Nurzaman dan Ridho Gusti Hendharto, https://republika.co.id/berita/koran/news-update/17/01/27/okf74616-mengenal-indeks-zakat-nasional.
Mubtadi, Novendi Arkham, and Dewi Susilowati, ‘Analysis of Governance and Efficiency on Zakat Distribution : Evidence From Indonesia’, International Journal of Zakat, 3 (2018), 1–15
N Nurhayati, M Lestira, S Fadilah, ‘The Influence of Accounting Information Quality, Accountability and Transparency of Financial Reporting on the Level of Zakat Revenue (Survey in Bazda West Java Province)’, International Journal in Management & Social Science, 04 (2016), 223–32
Noor, Abd Halim Mohd., Mohamed Saladin Abdul Rasool, Rozman Md. Yusof,Siti Mariam Ali, & Rashidah Abdul Rahman. (2015). Efficiency of Islamic Institutions: Empirical Evidence of Zakat Organizations’ Performance in Malaysia. Journal of Economics, Business and Management, 3(2), pp. 282–286. http://doi.org/10.7763/JOEBM.2015.V3.195
Nurzaman, M. S., Hendharto, R. G., Annisa, N., Khairunnajah, Noviyanti, & Choirin, M. (2017). National Zakat Index : Framework and Methodology. Puskas Working Paper Series, (January), 1–22. Organization for Economic Cooperation and Development (OECD), Principles of Corporate Governance (Paris: OECD, 1999). Prijambodo, Good Governance Cooperative, 2012, p. 2-3
Richard et al.,Measuring Organizational Performance: Towards Methodological Best Practice. Journal of Management, 2009.
Septiarini, Dina Fitrisia, ‘Pengaruh Transparansi Dan Akuntabilitas Terhadap Pengumpulan Dana Zakat, Infaq Dan Shodaqoh Pada LAZ Di Surabaya’, AKRUAL Jurnal Akuntansi, 2 (2011), 172–99 Wibowo, Manajemen Kinerja, Edisi Kelima, PT.Rajagrafindo Persada Jakarta, 2016.
Yuliafitri, Indri, and Asma Nur Khoiriyah, ‘Pengaruh Kepuasan Muzakki, Transparansi Dan Akuntabilitas Pada Lembaga Amil Zakat Terhadap Loyalitas Muzakki (Studi Persepsi Pada LAZ Rumah Zakat)’, Islamiconomic: Jurnal Ekonomi Islam, 7 (2016), 205–18
Zeller, Manfred, and Richard L. Meyer, ‘The Triangle of Microfinance’, Order A Journal On The Theory Of Ordered Sets And Its Applications, 2002
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2019-06-28
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Kusumastuti, D. (2019). Apakah Penerapan Tata Kelola yang Baik Mampu Mendorong Kinerja Pengelolaan Zakat : Telaah Sistematis Hasil Studi-Studi Empiris di Indonesia. Mabsya: Jurnal Manajemen Bisnis Syariah, 1(1), 79–98. https://doi.org/10.24090/mabsya.v1i1.3152
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