Factors affecting the implementation of zakat accounting in Indonesia / Khusnul Hidayah, Dalila Daud and Rintan Nuzul Ainy

• Main Authors: -, Khusnul Hidayah, Daud, Dalila, Nuzul Ainy, Rintan
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2023
• Subjects: Alms (Zakat); Accounting. Bookkeeping
• Online Access: https://ir.uitm.edu.my/id/eprint/89335/1/89335.pdf; https://ir.uitm.edu.my/id/eprint/89335/

Muslims in Indonesia constitute the majority, almost 87.2 percent of the total population, with a large zakat potential reaching 24.5 billion USD. However, only 5% of the potential zakat funds are currently being directed through zakat institutions. There exists a notable discrepancy between the pro...