Well Practice And Accountability Of Zakat Management Through Culture Values Of Bugis Makassar Ethnic

DOI

10.2991/icame-17.2017.11How to use a DOI?

Keywords

Accountability, Culture Values, Zakat Management

Abstract

Accountability in Islamic principal is very important and necessary in managing the zakat funds. One of the accountability forms of zakat organizations is published financial statements. The zakat organizations obtain a mandate from the donors to manage and utilize zakat funds as well. The zakat organizations are responsible either to the donors and recipients or to Almighty God. The zakat organizations have a big role in social and economic life. Zakat as a form of social concern which can overcome poverty in a country and improve the quality of life of the recipients through programs of zakat utilization. Paying zakat is an obligation for Muslim. Indonesia is a country which has the majority of Muslim with great zakat potential but its realization is still low. This is due to the lack of public awareness in paying zakat and the lack of public trust against zakat organizations. To gain public trust in zakat organizations, good governance is needed, namely transparency and accountability. Lack of public trust is related to the zakat management which has many obstacles, such as the utilization of zakat funds is not well managed, the quality of human resources and integrity of zakat management is still low, lack of standardization of zakat management and internal control pretty weak. Hence, the purpose of this paper is to explore how to build a good accountability through culture values of Bugis Makassar ethnic group. Data collection method by performing the direct interview and observation to the respondent. The result is, that implementation of culture values Bugis Makassar ethnic group consist of “Siri or shame, lempu or honesty, getteng or consistent, acca or competence, asitinajang or properly, ada tongeng or the truth, and reso or effort” which the whole principal can build a good accountability in zakat management.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Fadilah Salam Nun
PY  - 2017/10
DA  - 2017/10
TI  - Well Practice And Accountability Of Zakat Management Through Culture Values Of Bugis Makassar Ethnic
BT  - Proceedings of the 2nd International Conference on Accounting, Management, and Economics 2017 (ICAME 2017)
PB  - Atlantis Press
SP  - 135
EP  - 153
SN  - 2352-5428
UR  - https://doi.org/10.2991/icame-17.2017.11
DO  - 10.2991/icame-17.2017.11
ID  - Nun2017/10
ER  -