STUDI LITERATUR PROGRAM FUNDRAISING, STRATEGI FUNDRAISING, DAN KUALITAS INFORMASI AKUNTANSI DALAM MENINGKATKAN PERTUMBUHAN ZIS
Keywords:
Fundraising Programs, Fundraising Strategies, Accounting Information Quality, ZIS Growth.Abstract
This study aims to examine the influence of fundraising programs, fundraising strategies, and the quality of accounting information on the growth of zakat, infaq, and sadaqah (ZIS). Using literature review method, this study analyzes previous research findings related to these variables. The results indicate that well-implemented fundraising programs, especially during the Covid-19 pandemic, significantly influenced ZIS growth. Effective fundraising strategies, including digital fundraising and stakeholder engagement, also play a critical role. Additionally, the quality of accounting information, marked by accuracy, relevance, timeliness, and completeness, enhances transparency and accountability, thus fostering trust among stakeholders and increasing ZIS collections. This research contributes to the development of ZIS management practices, especially for zakat institutions in Indonesia.
Downloads
References
1. Azhar Susanto. (2013). Sistem Informasi Akuntansi. Bandung: Lingga Jaya.
2. Bin-Nashwan, S. A., Al-Dhaafri, H. S., & Islam, R. (2020). Fundraising campaigns via social media platforms for mitigating the impacts of the Covid-19 epidemic. Journal of Islamic Marketing, 12(3), 548-565. https://doi.org/10.1108/JIMA-09-2020-0272
3. Cacija, L. (2021). Manajemen Zakat di Indonesia. Yogyakarta: UII Press.
4. Fahmi Syam. (2020). Strategi perhimpunan zakat di masa pandemi Covid-19 dengan pendekatan business model canvas. Hamjah Diha Foundation Reform, 3(3), 54-63.
5. Kemenag RI. (2016). Manajemen Pengelolaan Zakat. Jakarta: Direktorat Pemberdayaan Zakat dan Wakaf, Kementerian Agama RI.
6. Ma’ruf Amin. (2020). Potensi zakat diprediksi Rp230 triliun, baru 3,5% dikelola. Hidayatullah.com. Diakses dari: https://hidayatullah.com
7. Mintarti, N. (2011). Membangun kepercayaan publik dan kapasitas pengelolaan zakat di Indonesia. Jakarta: Institut Manajemen Zakat (IMZ).
8. Mohammad Soleh. (2020). Zakat fundraising strategy: Opportunities and challenges in digital era. Journal of Nahdlatul Ulama Studies, 1(1), 24-36.
9. Nikmatuniayah, N., Nurdiono, & Susilowati, C. (2017). Effects of accounting information quality, accountability, and transparency on zakat acceptance. MIMBAR: Jurnal Sosial dan Pembangunan, 33(1), 62-73.
10. Nunung Nurhayati, Rizaldi, & Budi, T. (2016). The influence of accounting information quality, accountability and transparency of financial reporting on the level of zakat revenue. International Journal of Applied Business and Economic Research, 14(11), 7391-7404.
11. Rahmatina, A. K., & Putri, N. I. S. (2018). Fundraising strategies to optimize zakah potential in Indonesia. Al-Iqtishad: Journal of Islamic Economics, 10(1), 1-24.
12. Saeed Awadh Bin-Nashwan, et al. (2020). Social solidarity amid the Covid-19 outbreak: Fundraising campaigns and donors’ attitudes. International Journal of Sociology and Social Policy, 40(9/10), 1183-1200. https://doi.org/10.1108/IJSSP-07-2020-0297