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Zakat Accounting Information System in Private Higher Education


  • Caturida Meiwanto Doktoralina
  • Zakaria Bahari


Zakat is one of the five pillars of Islam and Muslims must pay it if they meet a certain prerequisite. The obligation to pay zakat among Muslims is stated clearly in the Quran and hadith. This explains that all Muslims are required to pay zakat when meeting certain criteria and they need to declare the zakat compensation as well. However, integrated accounting information in the Zakat Management Organization at the Private Higher Educational Institutions in Indonesia does not exist yet, especially the use of finance data analysis with accounting principles. It may be one of the most important parts of building the trust of the public, especially in increasing the collection and distribution of zakat funds. Accounting information related to zakat is still relatively lacking and ineffective, thus limiting the ability to make a good decision. Based on this issue, this paper has two main research objectives. The first one is to form an Accounting Information System of Zakat (AISoZ) conceptual framework, which is compatible with Islamic laws. The second one is to identify the general concepts of shariah accounting. This study uses the content analysis method through documentation study. The result of this study will provide the basics for developing the conceptual framework of AISoZ at higher education levels so that all parties can benefit. The conceptual framework of this study can build muzakki and mustahiqq. The Qur'an and Hadith have long applied these elements of information systems and they are suitable for use in all situations. Therefore, people need to cooperate to provide a good zakat service system and to maintain better zakat networks.

Suggested Citation

  • Caturida Meiwanto Doktoralina & Zakaria Bahari, 2018. "Zakat Accounting Information System in Private Higher Education," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 3), pages 265-275.
  • Handle: RePEc:ers:journl:v:xxi:y:2018:i:special3:p:265-275

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    References listed on IDEAS

    1. Adeh Ratna Komala, 2012. "The Influence Of The Accounting Managers’ Knowledge And The Top Managements’ Support On The Accounting Information System And Its Impact On The Quality Of Accounting Information: A Case Of Zakat Insti," Journal of Global Management, Global Research Agency, vol. 4(1), pages 53-73, July.
    2. Murizah Osman Salleh & Aziz Jaafar & M. Shahid Ebrahim, 2011. "The Inhibition of Usury (Riba An-Nasi'ah) and the Economic Underdevelopment of the Muslim World," Working Papers 11002, Bangor Business School, Prifysgol Bangor University (Cymru / Wales).
    3. Sartini Wardiwiyono, 2012. "Internal control system for Islamic micro financing: An exploratory study of Baitul Maal wat Tamwil in the City of Yogyakarta Indonesia," International Journal of Islamic and Middle Eastern Finance and Management, Emerald Group Publishing, vol. 5(4), pages 340-352, December.
    4. repec:vrs:mjsosc:v:8:y:2017:i:4:p:27-39:n:3 is not listed on IDEAS
    5. David Pistrui & Josiane Fahed-Sreih, 2010. "Islam, entrepreneurship and business values in the Middle East," International Journal of Entrepreneurship and Innovation Management, Inderscience Enterprises Ltd, vol. 12(1), pages 107-118.
    6. repec:eme:imefpp:v:5:y:2012:i:4:p:340-352 is not listed on IDEAS
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    More about this item


    Accounting; Developement; Higher Education; Information; Zakat.;

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • M30 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • O10 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - General


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