This study aims to analyze the Instagram content of zakat institutions, identifying and categorizing the targeted stakeholder groups to assess whether accountability practices are comprehensive or focused on certain stakeholders. This research addresses the need for improved accountability within Islamic social finance, contributing to the Sustainable Development Goals through digital advancements.
A content analysis was conducted on Instagram posts from 24 zakat institutions during selected periods in 2019, 2020 and 2021. The analysis focused on the type of content shared and the extent of accountability demonstrated toward various stakeholders.
The study reveals that upward accountability toward donors is prominent and serves as the primary form of accountability demonstrated by zakat institutions on Instagram. Furthermore, the utilization of Instagram by these institutions appears to be more aligned with a typical marketing strategy without a clear commitment to providing accountability.
It is important to note that the focus on a single platform may not fully represent the broader spectrum of communication patterns and accountability practices. Furthermore, the data collection for this study is confined to a distinct two-month period aligned with the Islamic calendar.
These findings emphasize the need for zakat institutions to critically evaluate and enhance their social media strategies to improve accountability, considering the inherent religious values of their activities and moving beyond mere service promotion.
By examining social media as a cost-effective tool for enhancing accountability in zakat institutions, this study addresses a research gap in literature, particularly in discussions related to religious non-profit organizations.
