The Performance of Zakat Management Organizations in Jambi Province-Indonesia Based on Maqashid Sharia: A Mediated Model

Yıl 2024, Cilt: 2 Sayı: 2, 134 - 158, 24.12.2024

Mellya Embun Baining , Amri Amir Achmad Hizazi Enggar Diah Puspa Arum

Öz

This study explores the influence of human resource competencies, Islamic organizational culture, and information technology on the performance of zakat management organizations (KOPZ) with Sharia Management Accounting Information System (SIAMSy) as a mediating variable. This study aims to understand how these factors interact and contribute to improving the effectiveness of zakat management in sharia-based organizations, especially in Jambi Province. This research uses a quantitative approach with a survey method through a questionnaire distributed to 121 respondents from 19 zakat management organizations in Jambi Province. The data analysis technique used is Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach. The results showed that human resource competence and Islamic organizational culture significantly positively influence the performance of zakat management organizations based on maqashid sharia. However, information technology has a negative impact, indicating the need for special attention in its selection based on Sharia principles. The results also show that SIAMSy has an influence as a mediator of human resource competencies, Islamic organizational culture, and information technology on the performance of zakat management organizations based on maqashid sharia. This research emphasizes the importance of a more structured and sharia-based zakat management, by strengthening human resource competencies, Islamic culture, and appropriate technology.

Anahtar Kelimeler

Islamic Organizational Culture, Performance of Zakat Management Organization (KOPZ), Human Resources Competence, Information Technology, Values of Sharia Management Accounting Information System (SIAMSy)

Kaynakça

• Abdullah, M., & Mollah, M. (2022). Integrating Information Technology with Islamic Accounting Systems to Improve Organizational Performance in the Context of Maqasid al-Shariah. Journal of Islamic Finance, 11(2), 33-47.
• Abd Wahab, N., Alam, M. M., Al Haq, A., Hashim, S., & Zainol, Z. (2020). Towards Empowering Zakat Recipients: An Assessment on Effectiveness of Zakat Institutions from the Zakat Recipients ‘Perspective. Journal of Critical Reviews, 7 (8), 1586–1597.
• Abidin, Z. (2020). Islamic Economics Development in Indonesia: Reflection on Contemporary Thoughts of Muslim Intellectuals. Shirkah: Journal of Economics and Business, 5 (3), 411–435.
• Adillah, W. A., & Zaky, M. (2022). Human Resource Management: Application of Theory and Practice in Internal Organizations. Komitmen: Jurnal Ilmiah Manajemen, 3 (1), 21–28.
• Agustin, P. N. (2019). Pengaruh Budaya Organisasi dan Karakteristik Sistem Informasi Akuntansi Manajemen terhadap Kinerja Manajerial. JASA (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), 3 (3), 407–423.
• Ahmadun, M., Basir, S. A., Mustapa, M., & Ambo, N. I. (2024). Organizational Culture Practices in Sustaining Shariah-Based Quality Management System MS1900 at Zakat Collection Center. In Strategic Islamic Business and Management: Solutions for Sustainability (pp. 143–158). Springer.
• Ahmed, H., & Ismail, N. (2019). Impact of Information Technology on Organizational Performance in Islamic Organizations: A Systematic Review. Journal of Islamic Economics and Finance, 8(4), 23-38.
• Ahmed, H. (2019). Maqashid al-Shariah as a Framework for Assessing Organizational Performance in Islamic Institutions. Journal of Islamic Management Studies, 5(1), 78-93.
• Alfa, A. A. G., Rachmatin, D., & Agustina, F. (2017). Analisis Pengaruh Faktor Keputusan Konsumen dengan Structural Equation Modeling Partial Least Square. Jurnal EurekaMatika, 5 (2), 59–71.
• Alfawaire, F., & Atan, T. (2021). The Effect of Strategic Human Resource and Knowledge Management on Sustainable Competitive Advantages at Jordanian Universities: The Mediating Role of Organizational innovation. Sustainability, 13(15), 8445. https://doi. org/10.3390/su13158445
• Ali, A. Y., & Khan, H. (2020). The Influence of Maqasid al-Shariah on the Performance of Islamic Non-Profit Organizations. Journal of Islamic Nonprofit Organizations, 8(1), 21-34.
• Ali, A. Y., & Khan, H. (2022). The Integration of Islamic Values in Organizational Culture and its Impact on Performance: Evidence from Zakat Institutions. Journal of Islamic Nonprofit Organizations, 9(1), 45-60.
• Almahirah, M. S. Z. (2022). The Effectiveness of the Strategic Activities of Production and Operations Management in Achieving the Total Quality of Products in the Jordanian Pharmaceutical Production Company. Journal of Positive School Psychology, 2907–2916.
• Al-Qudah, M., & Al-Nimer, M. B. (2020). The Role of Islamic Organizational Culture in Enhancing Organizational Performance: Evidence from Jordan. International Journal of Islamic Economics and Finance, 9(3), 23-45.
• Al-Qudah, M., & Al-Nimer, M. B. (2020). Maqashid al-Shariah and Organizational Performance: A Conceptual Framework. International Journal of Islamic Business and Management, 12(2), 78-90.
• Al-Qudah, M. A., & Al-Nimer, M. B. (2020). The Role of Management Information Systems in the Implementation of Islamic Values in Organizational Performance: Evidence from Jordan. International Journal of Business and Management, 15(5), 59-72.
• Aninda, H. H. (2021). Analisis Kinerja Organisasi Pengelola Zakat dengan Pendekatan Indeks Zakat Nasional di Kota Kediri. CENDEKIA: Jurnal Studi Keislaman, 7 (2), 255–265.
• Antoni, D., Jie, F., & Abareshi, A. (2020). Critical Factors in Information Technology Capability for Enhancing Firm’s Environmental Performance: Case of Indonesian ICT Sector. International Journal of Agile Systems and Management, 13 (2), 159–181.
• Araral, E. (2020). Why do Cities Adopt Smart Technologies? Contingency Theory and Evidence from the United States. Cities, 106, 102873. https://doi.org/10.1016/j. cities.2020.102873.
• Arwani, A. (2020). Sharia Accounting on Indonesian Financial Accounting Standard on Zakat and Waqf Take on Industrial Revolution 4.0 and Society Era 5.0. Journal of Islamic Accounting and Finance Research–Vol, 2 (2), 1–30.
• Asmarani, M., & Kusumaningtias, R. (2019). Akuntabilitas Lembaga Amil Zakat dalam Perspektif Maqashid Syariah (Studi pada Yayasan Dana Sosial Al Falah Surabaya). Jurnal Akuntansi Unesa, 8 (1), 1–11.
• Astuti, N. P., & Themba, O. S. (2020). Sharia Compliance, Human Resource Competencies, Quality of Accounting and Accountability Information on Management of Zakat Funds. Jurnal Kemanusiaan.
• Astutik, M., & Priantono, S. (2020). Pengaruh Karakteristik Pekerjaan terhadap Kinerja Karyawan dan Kepuasan Kerja dengan Variabel Moderator Budaya Kerja pada Badan Keswadayaan Masyarakat (BKM) di Kota Probolinggo. Jurnal Manajemen, 17 (1), 81–97.
• Bollen, K. A. (1989). Structural Equations with Latent Variables. Wiley-Interscience. Casteel, A., & Bridier, N. L. (2021). Describing Populations and Samples in Doctoral Student Research. International Journal of Doctoral Studies, 16 (1).
• Christen, C. T., & Lovaas, S. R. (2022). The Dual-Continuum Approach: An Extension of the Contingency Theory of Strategic Conflict Management. Public Relations Review, 48(1), 102145. https://doi.org/10.1016/j.pub rev.2021.102145.
• Duncan, G. J., & Kalton, G. (1987). Issues of Design and Analysis of Surveys Across Time. International Statistical Review/Revue Internationale de Statistique, 97–117.
• Donaldson, L. (2006). The Contingency Theory of Organizational Design: Challenges and Opportunities. In R. M. Burton, D. D. Håkonsson, B. Eriksen, & C. C. Snow (Eds.), Organization Design (Vol. 6, pp. 19–40). Springer US.
• Ekawati, E., Bangsawan, S., Yuliansyah, Y., & Razimi, M. S. (2019). Organization Culture Oriented on Islamic Principle and Company Performance. Review of Integrative Business and Economics Research, 8, 301–312.
• Fatmawatie, N., Fauza, N., & Rohmah, E. N. (2020). Analysis of Zakat Management Performance and It’s Implications Achievements of Sustainable Development Goals. Management and Economics Journal, 4 (3), 285–294.
• Ferdinand, A. (2014). Structural Equation Modeling dalam Penelitian Manajemen (3rd ed.). Badan Penerbit Universitas Diponegoro.
• Fornell, C., & Larcker, D. F. (1981). Evaluating Structural Equation Models with Unobservable Variables and Measurement Error. Journal of Marketing Research, 18(1), 39-50.
• Ghozali, I. (2014). Structural Mquation modeling: Metode Alternatif dengan Partial Least Squares (4th ed.). Badan Penerbit Universitas Diponegoro.
• Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM) (2nd ed.). SAGE Publications.
• Hamidi, N., & Suwardi, E. (2013). Analisis Akuntabilitas Publik Organisasi Pengelola Zakat Berdasarkan Aspek Pengendalian Intern dan Budaya Organisasi (Survei pada Organisasi Pengelola Zakat di Indonesia). Ekbisi, 8 (1).
• Hasan, M., & Ahmad, M. (2018). Impact of Human Resource Competency on Financial Performance of Islamic Financial Institutions in Pakistan. Journal of Islamic Accounting and Business Research, 9(2), 102-118.
• Hasan, M., & Rahman, A. A. (2020). Competence of Human Resources and Organizational Performance: The Moderating Role of Information Systems. International Journal of Business and Management, 14(3), 73-86.
• Hidayah, K., Daud, D., & Nuzul Ainy, R. (2023). Factors Affecting the Implementation of Zakat Accounting in Indonesia. Asia-Pacific Management Accounting Journal (APMAJ), 18 (3), 401–425.
• Hizazi, A., & Putra, W. E. (2020). The Factors that Affect the Performance of Amil. Indonesian Conference of Zakat-Proceedings, 151–158.
• Hudayati, A., & Tohirin, A. (2019). A Maqasid and Shariah Enterprises Theory-Based Performance Measurement for Zakat Institution. International Journal of Zakat, 4 (2), 101–110.
• Jaiyeoba, H. B., Jamaludin, M. A., Busari, S. A., & Amuda, Y. J. (2024). The Implications of Maqasid al-Shari’ah for Integrated Sustainability Practices Among Businesses: a Qualitative Inquiry. Qualitative Research in Financial Markets.
• Jesmin Islam. (2012). A Review of Literature on Contingency Theory in Managerial Accounting. African Journal of Business Management. https://doi.org/10.5897/ajbm11.2764.
• Khairi, M. S., & Baridwan, Z. (2015). An Empirical Study on Organizational Acceptance Accounting Information Systems in Sharia Banking. The International Journal of Accounting and Business Society, 23 (1), 97–122.
• Khan, M. T., & Khan, N. A. (2018). Influence of Islamic Principles on Human Resource Management. International Journal of Information, Business and Management, 10 (3), 42–57.
• Komariyah, O. (2013). Analisis Implementasi Maqashid Syariah pada Lembaga Pengelola Zakat dalam Membangun Konsep Pemberdayaan Masyarakat. Islaminomics: Journal of Islamic Economics, Business and Finance, 4 (1).
• Lestari, R. (2021). Pengaruh Budaya Organisasi Islam terhadap Kualitas Sistem Informasi Akuntansi Manajemen. Bandung Conference Series: Accountancy, 1 (1), 16–21.
• Lutfi, M. (2023). Implementasi Maqashid Syariah Pada Zakat Produktif di Baznas DKI Jakarta dan LAZ Dompet Dhuafa. An Nawawi, 3 (1), 43–52.
• Maelani, P., Lestari, D. M., & Taufik, M. I. (2021). Pengaruh Budaya Organisasi, Komitmen Organisasi, dan Kualitas Informasi terhadap Kualitas Sistem Informasi Akuntansi Manajemen (Studi Kasus pada Kantor Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Serang). Account: Jurnal Akuntansi, Keuangan Dan Perbankan, 8 (2).
• Maulana, I. (2024). Memanfaatkan Mobilitas: Mengintegrasikan Sistem Informasi Akuntansi dengan Aplikasi Mobile untuk Pengambilan Keputusan yang Lebih Cepat. Jurnal Ilmu Data, 4(2).
• Mauludin, M. S., & Soimah, Z. (2024). Analisa Kompetensi Soft Skill Mahasiswa Praktek Pengelolaan Zakat (PPZ) FEBI IAIN Kediri (Studi Persepsi Pengurus LAZISNU Kediri). CENDEKIA: Jurnal Studi Keislaman, 10 (1), 19–32.
• Mohammad, A., & Ahmed, K. (2021). Impact of Human Resource Competency on Organizational Performance: Evidence from Islamic Organizations. Journal of Islamic Business and Management, 8(2), 111-128.
• Mohd Zaki, M., & Amin, H. (2020). Role of Human Resource Competency and Islamic Organizational Culture on the Performance of Zakat Institutions. International Journal of Islamic and Middle Eastern Finance and Management, 13(1), 60-79.
• Mohammad, H., & Rahman, A. A. (2021). The Role of Maqasid al-Shariah in Enhancing Organizational Performance: Evidence from Islamic Financial Institutions. International. Journal of Islamic Economics and Finance, 9(3), 45-58.
• Mohammad, F., & Abid, A. (2022). Evaluating Organizational Performance Using Maqasid al-Shariah in Islamic Business Models. Journal of Islamic Economics and Finance, 10(2), 50-62.
• Mong Le, H., Nguyen, T., & Hoang, T. (2020) Organizational Culture, Management Accounting Information, Innovation Capability and Firm Performance. Cogent Business & Management. 1–21.
• Muda, E., & Thalib, A. (2024). Innovative Approaches to Managing Zakat within the Context of Sustainable Development and Societal Well-Being in Indonesia. European Journal of Studies in Management & Business, 29.
• Mufidah, M., Amir, A., Hizazi, A., & Arum, E. D. P. (2022). Sharia Motivation and Internal Control on the Performance of Zakat Management Organizations. International Journal of Zakat, 7(1), 19–32.
• Muijs, D. (2022). Doing Quantitative Research in Education with SPSS (5th ed.). SAGE Publications. Mutamimah, M., Alifah, S., Gunawan, G., & Adnjani, M. D. (2021). ICT-Based Collaborative Framework for Improving the Performance of Zakat Management Organisations in Indonesia. Journal of Islamic Accounting and Business Research, 12 (6), 887–903.
• Nor, N. M., & Abdul Rahman, A. (2021). Technological Innovation and Organizational Performance in Islamic Institutions: A Maqasid al-Shariah Approach. International Journal of Islamic Economics and Finance, 7(4), 23-40.
• Ngadiman, N., Pambudi, D., Wardani, D. K., & Sabandi, M. (2014). Determinants of Accounting Information Technology Adoption in Syaria Micro Financial Institutions. Asian Social Science, 10 (14), 93–105.
• Nurhayati, N., Iss, A., & Sk, R. (2017). The Influence of Personal Information Capability and Management Commitment on the Success of the Implementation of Accounting Information System in Baznas of District/City Level in West Java Province. International Journal of Advanced Engineering, Management and Science, 3 (7), 239893.
• Nurwahidah, D., Janwari, Y., & Jubaedah, D. (2024). Konsep Pemikiran Ekonomi dan Maqashid Syariah Perspektif Imam Al-Syathibi. MAMEN: Jurnal Manajemen, 3 (3), 175–189.
• Nurzaman, M. S., & Khanifa Kurniaeny, F. (2019). Achieving Sustainable Impact of Zakāh in Community Development Programs. Islamic Economic Studies, 26(2).
• Parida, P., Putri, R. S., & Nisa, N. (2024). Optimalisasi Pengelolaan Zakat untuk Pembangunan Infrastruktur Ekonomi Berbasis Syariah. Musytari: Neraca Manajemen, Akuntansi, Dan Ekonomi, 5(8), 64–74.
• Pertiwi, T. D., & Herianingrum, S. (2024). Menggali Konsep Maqashid Syariah: Perspektif Pemikiran Tokoh Islam. Jurnal Ilmiah Ekonomi Islam, 10(1), 807–820.
• Rahman, A. A., & Mansor, N. (2023). Human Resource Competency and Organizational Culture: The Synergy to Achieve Organizational Goals in Islamic Perspective. Journal of Islamic Business and Management, 8(1), 1-15.
• Rahman, A., & Zain, M. (2019). The Role of Information Technology in Enhancing the Efficiency of Islamic Financial Institutions. Journal of Islamic Finance, 7(4), 12-29.
• Rhois, M. N. M., Rachmadi, A., & Wijoyo, S. H. (2024). Analisis Faktor yang Memengaruhi Perilaku Penggunaan Aplikasi GoPay: Transfer & Payment Mempergunakan Model Unified Theory of Acceptance and Use of Technology (UTAUT). Jurnal Pengembangan Teknologi Informasi dan Ilmu Komputer, 8(8).
• Saad, R. A. J., Ahmi, A., Sawandi, N., & Abdul Aziz, N. M. (2023). Zakat Administration Reformation Towards an Effective and Efficient Zakat Revenue Generation. Journal of Islamic Accounting and Business Research, 14 (8), 1232–1260.
• Saad, R. A. J., Aziz, N. M. A., & Sawandi, N. (2014). Islamic Accountability Framework in the Zakat Funds Management. Procedia-Social and Behavioral Sciences, 164, 508–515.
• Safari, A., & Saleh, A. S. (2020). Key Determinants of SMEs’ Pxport performance: A Resource-Based View and Contingency Theory Approach Using Potential Mediators. Journal of Business & Industrial Marketing, 35(4), 635–654. https://doi.org/10.1108/JBIM-11-2018-0324.
• Salleh, R., & Zain, M. (2017). Maqasid al-Shariah and its Impact on Organizational Performance in Islamic Organizations. Journal of Islamic Business and Management, 6(2), 113-126.
• Santo Hartono, H. (2022). Indonesia’s National Zakat Agency (BAZNAS): Digital Transformation in Managing Zakat, Infaq and Shadaqah (ZIS). Muslim Business and Economics Review, 1 (2), 183–204.
• Satria, B., & Yuliansyah, Y. (2020). The Influence of Islamic Organizatinal Culture on Performace with Management Accounting Systems as Mediating Variable. International Journal of Advanced Science and Technology, 29 (02), 2128–2150.
• Solahuddin, S. A.-A., Wahyudi, D., & Fikriadi, M. (2023). Mengukur Peran Zakat Terhadap Kesejahteraan Sosial dengan Pendekatan Indeks Zakat Nasional (Studi Case Baznas Kabupaten Siak). Tathawwur: Jurnal Ekonomi Pembangunan dan Keuangan Islam, 1 (1), 42–62.
• Sonhaji, (2017). Sistem Informasi Akuntansi Manajemen Syariah Untuk Organisasi Islam. Jurnal Akuntansi Multiparadigma, 8(1), 47–62.
• Sonia, S. (2017). Pengaruh Budaya Organisasi terhadap Kualitas Sistem Informasi Akuntansi Manajemen serta Implikasinya terhadap Kinerja Manajerial. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 1 (3), 90–107.
• Sulaiman, M., & Ismail, N. (2018). Integrating Maqasid al-Shariah in Organizational Performance Measurement: A Case Study of Zakat Institutions. Journal of Islamic Accounting and Business Research, 9(4), 345-360.
• Sulaiman, M., & Ahmad, R. (2023). The Role of Human Resource Competency in Enhancing the Effectiveness of Islamic Accounting Systems. Journal of Islamic Business Research, 11(2), 67-79.
• Sulaiman, M., & Ismail, N. (2021). Islamic Accounting Information Systems and Organizational Performance: A Conceptual Framework. Journal of Islamic Accounting and Business Research, 10(2), 91-105.
• Sulaiman, M., & Ismail, N. (2019). The Impact of Islamic Organizational Culture on the Implementation of Islamic Accounting Information System in Zakat Organizations. Journal of Islamic Accounting and Business Research, 10(3), 303-318.
• Sunarya, S. L., & Al Qital, S. (2022). Digital Management on Zakat Institutions: Mapping using Biblioshiny R. Review of Islamic Social Finance and Entrepreneurship, 97–108.
• Supriyadi, A. (2020). Kompetensi Amil Zakat: Studi Mahasiswa Manajemen Zakat dan Wakaf IAIN Tulungagung Menjelang Praktek Pengalaman Lapangan. El Barka: Journal of Islamic Economics and Business, 3 (1), 110–136.
• Talib, A., Paturochman, I. R., Ansyori, A., & Al-Amin, A.-A. (2024). Challenges and Opportunities in Implementing Sharia Principles in Business Management. International Journal of Sharia Business Management, 3 (1), 1–8.
• Tuffour, J. K., Ofori-Boateng, K., Ohemeng, W., Akuaku, J. K., Srivastava, V., Korivi, S. R., Sharma, D., Bakarich, K., Baranek, D., Abdelmoula, L., Boudabbous, S., Usri, A. K., & Tuakia, H. (2021). The Objectives of Sharia Management Accounting Information Reporting: Identification of Values and Characteristics. Journal of Accounting, Business and Management (JABM), 28(2).
• Umam, K. (2021). Transformasi Lembaga Keuangan Konvensional ke Dalam Lembaga Keuangan Syariah. UGM Press.
• Utami, P., Suryanto, T., Nasor, M., & Ghofur, R. A. (2020). The Effect Digitalization Zakat Payment Against Potential of Zakat Acceptance in National Amil Zakat Agency. Iqtishadia, 13 (2), 216.
• Widiastuti, T., Cahyono, E. F., Zulaikha, S., Mawardi, I., & Al Mustofa, M. U. (2021). Optimizing Zakat Governance in East Java using Analytical Network Process (ANP): the Role of Zakat Technology (ZakaTech). Journal of Islamic Accounting and Business Research, 12 (3), 301–319.
• Zain, M., & Aslam, M. (2021). The Impact of Information Systems on Organizational Performance in the Context of Islamic Nonprofit Organizations. Journal of Islamic Nonprofit Management, 12(1), 34-47.
• Zain, M., & Aslam, M. (2023). Maqasid al-Shariah and Corporate Social Responsibility: A Synergy for Enhancing Organizational Performance. Journal of Islamic Corporate Governance, 7(3), 88-102.
• Zakiy, F. S., Falikhatun, F., & Fauziah, N. N. (2023). Sharia Governance and Organizational Performance in Zakat Management Organization: Evidence from Indonesia. Journal of Islamic Accounting and Business Research.
• Zuraida, Z., & Rahman, A. A. (2016). The Influence of Islamic Work Ethics on Organizational Commitment and Performance: A Study in Malaysia. International Journal of Islamic Management and Business, 3(2), 45-58.