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1-7 of 7
Keywords: Zakat institutions
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Journal Articles
Journal of Islamic Accounting and Business Research 1–25.
Published: 27 July 2026
... capital efficiency in zakat institutions in Indonesia. Design/methodology/approach This study is analyzed using panel data estimation. The data required to calculate the intellectual capital efficiency and collection performance have been obtained from the financial reports of zakat institutions...
Journal Articles
Latif Adam, Yeni Saptia, Muhammad Soekarni, Jiwa Sarana, Joko Suryanto, Tuti Ermawati, Septian Adityawati, Agus Eko Nugroho, Gunawan Baharuddin, Mahmud Thoha, Agus Fanar Syukri, Muhammad Hasbi Zaenal, Herlin Herlin
Journal of Islamic Accounting and Business Research 1–30.
Published: 14 May 2026
... institutions’ competitiveness and their effects on performance and community welfare, applying Porter’s Diamond framework to a faith-based, nonprofit context. Design/methodology/approach A mixed-method approach integrates partial least squares structural equation modeling analysis of 293 Zakat institutions...
Journal Articles
Journal of Islamic Accounting and Business Research 1–21.
Published: 23 December 2025
...Aprilia Beta Suandi; Dewi Fatmawati Purpose 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...
Journal Articles
Journal of Islamic Accounting and Business Research (2025)
Published: 25 August 2025
... mufti department officials, four zakat institution officers from various zakat institutions, two TEKUN entrepreneurs and two TEKUN officers. Several themes were derived from the interview data and subsequently analysed through content analysis. Findings The findings indicate that the collaboration...
Journal Articles
Muhamad Nafik Hadi Ryandono, Tika Widiastuti, Eko Fajar Cahyono, Dian Filianti, A. Syifaul Qulub, Muhammad Ubaidillah Al Mustofa
Journal of Islamic Accounting and Business Research (2023) 14 (8): 1344–1363.
Published: 05 May 2023
...Muhamad Nafik Hadi Ryandono; Tika Widiastuti; Eko Fajar Cahyono; Dian Filianti; A. Syifaul Qulub; Muhammad Ubaidillah Al Mustofa Purpose Zakat is an important Islamic economic instrument that plays significant role in Sustainable Development Goals. Accordingly, Zakat Institutions must manage zakat...
Journal Articles
Zaimah Abdullah, Mohd Hisham Mohd Sharif, Ram Al Jaffri Saad, Arifatul Husna Mohd Ariff, Md Hairi Md Hussain, Mohd Herry Mohd Nasir
Journal of Islamic Accounting and Business Research (2023) 14 (8): 1261–1280.
Published: 01 February 2023
...Zaimah Abdullah; Mohd Hisham Mohd Sharif; Ram Al Jaffri Saad; Arifatul Husna Mohd Ariff; Md Hairi Md Hussain; Mohd Herry Mohd Nasir Purpose This paper aims to explore the factors of social media adoption by zakat institutions. Design/methodology/approach This study uses qualitative data...
Journal Articles
Journal of Islamic Accounting and Business Research (2021) 12 (5): 768–790.
Published: 27 July 2021
...Saeed Awadh Bin-Nashwan; Hijattulah Abdul-Jabbar; Saliza Abdul Aziz Purpose Although zakat is a principal way to redistribute wealth, a unique practice designed to achieve a sustainable Islamic economic and social system, zakat institutions and agencies in most Muslim countries still suffer from...
