Dampak Publikasi Hasil Audit Syariah Terhadap Peningkatan Kontribusi Zakat, Infak, Sedekah, Dan Dana Sosial Keagamaan Lainnya (Zis-Dskl) Pada Lembaga Zakat

Maisya Pratiwi, Faznil Husna S. Rasyad

Abstract


Penelitian ini menganalisis dampak publikasi hasil audit syariah terhadap peningkatan kontribusi Zakat, Infak, Sedekah, dan Dana Sosial Keagamaan Lainnya (ZIS-DSKL) pada lembaga zakat di Indonesia. Data dari 23 lembaga zakat yang mempublikasikan audit syariah tahun 2023 dievaluasi untuk melihat pengaruh terhadap total ZIS-DSKL dan jumlah muzakki. Analisis dilakukan menggunakan statistik deskriptif, uji normalitas, dan uji Wilcoxon. Hasil penelitian menunjukkan bahwa meskipun lembaga dengan kepatuhan syariah "Sangat Baik" atau "Baik" memiliki kinerja ZIS-DSKL lebih baik, publikasi audit syariah tidak berdampak signifikan secara statistik terhadap peningkatan ZIS-DSKL dan jumlah muzakki. Variasi kinerja lebih dipengaruhi oleh faktor lain seperti strategi penghimpunan dana, teknologi, dan kondisi ekonomi. Temuan ini menekankan pentingnya inovasi teknologi, edukasi zakat, dan strategi pemasaran yang efektif untuk meningkatkan kontribusi zakat secara berkelanjutan. Penelitian ini merekomendasikan periode waktu yang lebih panjang guna mengamati tren jangka panjang dampak hasil audit syariah terhadap kontribusi zaka

Keywords


Audit Syariah; Lembaga Zakat; Transparansi; Zakat; ZIS-DSKL

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DOI: https://doi.org/10.15548/al-masraf.v10i1.1669

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