Accountability Practices Based on Zakat Institutions Website in Indonesia

Muhamad Wahyudi, Sri Herianingrum, Ririn Tri Ratnasari


Website-based accountability is the right choice for zakat institutions to increase the positive image of the public. This study aims to reveal how zakat institutions use the website in disclosing public accountability. This research is a qualitative research with a content analysis technique approach to test how big the accountability index is based on the zakat institution website. The research sample consisted of 26 zakat institutions at the national level in Indonesia. Inter-rater analysis techniques are used to test data reliability. The results reveal that the practice of website-based accountability in zakat institutions in Indonesia is still low. This can be seen from the three-dimensional score, namely 43% transparency, 34% accountability, and 27% responsibility and the total score on the average website-based accountability index only gets a score of 299 out of 637 or 43%. The implication of this research is that the use of websites as a means of delivering public accountability can increase public integrity and trust in zakat institutions.


accountability index based on website, Indonesian zakat institution.

Full Text:



Amalia, E., Rodoni, A., & Tahliani, H. (2018). Good Governance in Strengthening the Performance of Zakat Institutions in Indonesia. 2018, 223–241.

Assa’diyah, H., & Pramono, S. (2019). Kenapa Muzakki Percaya Kepada Lembaga Amil Zakat? Jurnal Akuntansi Dan Keuangan Islam, 7(1), 81–100.

Connolly, C., & Dhanani, A. (2013). Exploring the discharge of e-countability by charities. Journal of Applied Accounting Research, 14(2), 108–126.

Dainelli, F., Manetti, G., & Sibilio, B. (2013). Web-Based Accountability Practices in Non-profit Organizations: The Case of National Museums. Voluntas, 24(3), 649–665.

Dewi, M. K., Manochin, M., & Belal, A. (2019). Towards a conceptual framework of beneficiary accountability by NGOs: An Indonesian case study. In Critical Perspectives on Accounting (Issue xxxx). Elsevier Ltd.

Gandía, J. L. (2011). Internet disclosure by nonprofit organizations: Empirical evidence of nongovernmental organizations for development in Spain. Nonprofit and Voluntary Sector Quarterly, 40(1), 57–78.

Ikhwandha, M. F., & Hudayati, A. (2019). The influence of accountability, transparency, affective and cognitive trust toward the interest in paying zakat. Jurnal Akuntansi & Auditing Indonesia, 23(1), 39–51.

Jean Kenix, L. (2007). In search of Utopia: An analysis of non-profit web pages. Information, Communication & Society, 10(1), 69–94.

Lee, R. L., & Bhattacherjee, A. (2015). A Theoretical Framework For Stragegic Use Of The Web Among Nonprofit Organizations. Proceedings of the Southern Association for Information Systems Conference, Atlanta, GA, USA March 25th-26th, May, 103–1008.

Mubtadi, N. A. (2019). Analysis of Islamic Accountability and Islamic Governance in Zakat Institution. Hasanuddin Economics and Business Review, 3(1), 1.

Nasim, A., & Romdhon, M. R. S. (2014). Pengaruh Transparansi Laporan Keuangan, Pengelolaan Zakat, Dan Sikap Pengelola Terhadap Tingkat Kepercayaan Muzakki (Studi Kasus Pada Lembaga Amil Zakat Di Kota Bandung). Jurnal Riset Akuntansi Dan Keuangan, 2(3), 550–561.

Permana, A., & Baehaqi, A. (2016). Manajemen Pengelolaan Lembaga Amil Zakat Dengan Prinsip Good Governance. Al-Masraf(Jurnal Lembaga Keuangan Dan Perbankan), 3(2), 117–131.

Rini, R. (2016). Penerapan Internet Financial Reporting untuk Meningkatkan Akuntabilitas Organisasi Pengelola Zakat. Jurnal Akuntansi Multiparadigma, 7(August 2016), 288–306.

Rizka Nurfadhilah, I., & Sasongko, C. (2019). Web-Based Accountability in an Islamic Non-Profit Organization: A Case Study of Badan Amil Zakat National in Indonesia. 1st Asia Pacific Business and Economics Conference (APBEC 2018), 89(Apbec 2018), 252–259.

Samkin, G., & Schneider, A. (2010). Accountability, narrative reporting and legitimation: The case of a New Zealand public benefit entity. Accounting, Auditing and Accountability Journal, 23(2), 256–289.

Sarman, S. R., Zainon, S., Atan, R., Bakar, Z. A., Yoke, S. K., Ahmad, S. A., & Shaari, N. H. M. (2015). The Web-Based Accountability Practices in Social Enterprises: Validating the Stakeholder Theory. Procedia Economics and Finance, 31(15), 243–250.

Saxton, G. D., & Guo, C. (2011). Accountability online: Understanding the web-based accountability practices of nonprofit organizations. Nonprofit and Voluntary Sector Quarterly, 40(2), 270–295.

Sikka, P. (2006). The internet and possibilities for counter accounts: Some reflections. International Journal of Educational Management, 20(7), 759–769.

Triyuwono, I. (2001). Metafora Zakat Dan Shari’Ah Enterprise Theory Sebagai Konsep Dasar Dalam Membentuk Akuntansi Syari’Ah. Jurnal Akuntansi Dan Auditing Indonesia, 5(2), 131–145.

Waters, R. D. (2007). Nonprofit organizations’ use of the internet: A content analysis of communication trends on the internet sites of the philanthropy 400. Nonprofit Management and Leadership, 18(1), 59–76.

Yasmin, S., Ghafran, C., & Haslam, J. (2020). Centre-staging beneficiaries in charity accountability: Insights from an Islamic post-secular perspective. In Critical Perspectives on Accounting (Issue xxxx). Elsevier Ltd.

Yualiafitri, I., & Khoiriyah, A. N. (2016). Pengaruh Kepuasan Muzakki, Transparansi dan Akuntabilitas Pada Lembaga Amil Zakat Terhadap Loyalitas Muzakki. ISLAMICONOMIC: Jurnal Ekonomi Islam, 7(2), 205–218.



  • There are currently no refbacks.

Creative Commons License

Jurnal Riset Akuntansi dan Keuangan  is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

View My Stats