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Assessing Zakat Management Accountability in Semarang’s State HigherEducation Institutions: A Research Methodology

Jurnal Dinamika Akuntansi · Vol. 16 No. 2 (2025) · pp. 232–249

DOI
10.15294/jda.v16i2.8531
ISSN
2502-6224, 2085-4277
Published
2025-01-08
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

Purposes: The research examines the importance, accountability, and transparency of professional zakat management within State Higher Education (SHEs) in Semarang. Methods: This study employs a qualitative descriptive method with a phenomenological approach to analyze the accountability of professional zakat management in state higher education institutions in Semarang, using interviews, document analysis, and the Islamic Accountability Framework emphasizing Sharia compliance, transparency, effectiveness, and stakeholder engagement. Findings: It emphasizes the need for professional management to adhere to regulatory and institutional standards. In Semarang, UPZ UNDIP and UPZ UIN are registered with UPZ BAZNAS and comply with governance regulations. Their accountability aligns with BAZNAS standards, ensuring procedural compliance and responsive public services. However, these institutions do not fully implement PSAK 109 zakat accounting standards in their financial reporting, indicating a need for a Sharia Auditor to maintain accountability quality. Transparency remains a challenge as these institutions fail to disclose complete information. Adequate transparency establishes a perception of competence, honesty, and confidence in UPZs. The study suggests utilizing innovative digital technology to present precise information and meet the demands of the disruption era 4.0, ensuring the public can access comprehensive and transparent data. Novelty: This research bridges a novelty by focusing on professional zakat management accountability within state higher education institutions in Semarang. This focus on professionalism and the specific context can provide valuable insights for improved practices.

Keywords

Collaboration network of the authors

34 authors · 93 co-authorship links

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Co-authorOrganisationJoint articles
Fachrurrozie FachrurrozieAffiliation unknown2
Indah Fajarini Sri WahyuningrumAffiliation unknown2
Ubaedul MustofaAffiliation unknown2
Sri RuntiningsihAffiliation unknown2
Ratna Aditya NingrumAffiliation unknown1
Tsalatsah NurakhirohAffiliation unknown1
Fergie AstinilaAffiliation unknown1
Iis SulistianiAffiliation unknown1
Cici PuspitasariAffiliation unknown1
Itaq PangestuAffiliation unknown1
Rusmia WardiyantiAffiliation unknown1
Eka AprilianiAffiliation unknown1
Vivi Ely CandraAffiliation unknown1
Ayu - RetnowatiAffiliation unknown1
Sania Anggita Endah KumaraAffiliation unknown1
Hasan MukhibadAffiliation unknown1
Hamzah GymnastiarAffiliation unknown1
M AkmalAffiliation unknown1
Retnoningrum HidayahAffiliation unknown1
Linda AgustinaAffiliation unknown1
Trisni SuryariniAffiliation unknown1
Dhini SuryandariAffiliation unknown1
I N KayatiAffiliation unknown1
Fian Tri RohmahAffiliation unknown1
Anwar ZahidAffiliation unknown1
Agung KuswantoroAffiliation unknown1
AsroriAffiliation unknown1
Maulana Kurnia PutraAffiliation unknown1
Rukhsar AsifAffiliation unknown1
Ahmad Syahrul FauziAffiliation unknown1
Lailatis SyarifahAffiliation unknown1
Risanda AlirastraAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/jda/oai, first harvested 6 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en">Assessing Zakat Management Accountability in Semarang’s State HigherEducation Institutions: A Research Methodology</dc:title>
	<dc:creator xml:lang="en">Jayanto, Prabowo Yudo</dc:creator>
	<dc:creator xml:lang="en">A. Budiantoro, Risanda</dc:creator>
	<dc:subject xml:lang="en">Accountability</dc:subject>
	<dc:subject xml:lang="en">Disruption 4.0.</dc:subject>
	<dc:subject xml:lang="en">Transparency</dc:subject>
	<dc:subject xml:lang="en">Zakat Management</dc:subject>
	<dc:description xml:lang="en">Purposes: The research examines the importance, accountability, and transparency of professional zakat management within State Higher Education (SHEs) in Semarang.
Methods: This study employs a qualitative descriptive method with a phenomenological approach to analyze the accountability of professional zakat management in state higher education institutions in Semarang, using interviews, document analysis, and the Islamic Accountability Framework emphasizing Sharia compliance, transparency, effectiveness, and stakeholder engagement.
Findings: It emphasizes the need for professional management to adhere to regulatory and institutional standards. In Semarang, UPZ UNDIP and UPZ UIN are registered with UPZ BAZNAS and comply with governance regulations. Their accountability aligns with BAZNAS standards, ensuring procedural compliance and responsive public services. However, these institutions do not fully implement PSAK 109 zakat accounting standards in their financial reporting, indicating a need for a Sharia Auditor to maintain accountability quality. Transparency remains a challenge as these institutions fail to disclose complete information. Adequate transparency establishes a perception of competence, honesty, and confidence in UPZs. The study suggests utilizing innovative digital technology to present precise information and meet the demands of the disruption era 4.0, ensuring the public can access comprehensive and transparent data.
Novelty: This research bridges a novelty by focusing on professional zakat management accountability within state higher education institutions in Semarang. This focus on professionalism and the specific context can provide valuable insights for improved practices.</dc:description>
	<dc:publisher xml:lang="en">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2025-01-08</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/journals/jda/article/view/8531</dc:identifier>
	<dc:identifier>10.15294/jda.v16i2.8531</dc:identifier>
	<dc:source xml:lang="en">Jurnal Dinamika Akuntansi; Vol. 16 No. 2 (2024); 232-249</dc:source>
	<dc:source>2502-6224</dc:source>
	<dc:source>2085-4277</dc:source>
	<dc:source>10.15294/jda.v16i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/journals/jda/article/view/8531/2700</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2024 Jurnal Dinamika Akuntansi</dc:rights>
</oai_dc:dc>