Antecedents of financial accountability in zakat management organizations

Accountability is an obligation to be answerable for the success or failure of an organization’s operations in achieving its predetermined objectives periodically. To produce accountable zakat fund management reports, zakat management organizations need to implement several zakat accounting procedures. This study aims to examine and analyze the influence of internal control, zakat accounting implementation, transparency, human resource competency, and accounting information systems on financial accountability. The research sample consists of employees working in Zakat Management Organizations in Magelang and Temanggung. Using purposive sampling, 88 respondents were obtained. Multiple linear regression was used for testing. The results showed that zakat accounting implementation and accounting information systems have a positive influence on financial accountability. However, internal control, transparency, and human resource competency do not significantly influence financial accountability. This study is expected to enhance the understanding of the accountability of zakat, infaq, and shadaqah (ZIS) with the implementation of PSAK 109. In addition, it is expected that the management of zakat management organizations can produce more accountable financial reports.