The Accounting for Zakat: The Accountability of Indonesian Zakat Agencies

Abstract

This study provides empirical insights into the accountability practices of Indonesian zakat agencies and investigates if key stakeholder (i.e. donor) expectations are being met. The findings emphasise the centrality of a sacred accountability for such faith-based organisations and its influence on the way in which secular accountability comes to be operationalised. The findings indicate that although agency administrators and donors share similar views on the accountability of zakat agencies, current practices in the discharge of accountability are deficient in meeting donor expectations. That is, there is an accountability information gap. The study provides research-based evidence to address the accountability information gap and promotes the need for Indonesian authorities to develop comprehensive best-practice guidance to improve the accountability reporting practices of zakat agencies.