PENGELOLAAN DANA ZAKAT, INFAQ, DAN SHADAQAH PERSPEKTIF SHARIAH ENTERPRISE THEORY
Abstract: The purpose of this
study is to analyze the suitability between reporting information ZIS (Alms,
infaq and sadaqah) institutions revealed OPZIS with the concept of Shariah
Enterprise Theory. This study uses the method of documentation and interviews
to management ZIS (Alms, infaq and sadaqah) is done based on those in item
concept Shariah Enterprise Theory by analyzing report on the use ZIS ZIS (Alms,
infaq and sadaqah) based on four aspects is god, direct stakeholders, indirect
stakeholders and nature. The results of this study indicate that management ZIS
(Alms, infaq and sadaqah) in Baznas and Lazismu Sidoarjo there are still
deficiencies in conformity with the concept Shariah Enterprise Theory god,
direct stakeholders and indirect stakeholders have met with perspective shariah
Enterprise Theory but for aspects of nature and the employee has not been done
by OPZIS.
Penulis: Sigit Hermawan, Restu
Widya Rini
Kode Jurnal: jpakuntansidd160743
