LITERATURE REVIEW: PENGARUH SHARIA COMPLIANCE, KEPATUHAN AKUNTANSI SYARIAH, DAN KOMPETENSI AMIL ZAKAT TERHADAP PENGELOLAAN ZAKAT

Abstract

This study aims to analyze the influence of sharia compliance, sharia accounting compliance, and zakat amil competence on the effectiveness of zakat management. This study uses a quantitative approach with a survey method through a questionnaire distributed to zakat amil at zakat management institutions in Indonesia. Data were analyzed using multiple linear regression to test the relationship between these variables. The results of the study indicate that sharia compliance has a positive and significant effect on zakat management, which reflects the importance of implementing sharia principles in increasing trust and effectiveness of zakat fund management. Sharia accounting compliance was also found to have a significant effect on transparency and accountability of zakat institution financial reports. In addition, zakat amil competence, which includes technical expertise and understanding of sharia, contributes significantly to increasing the efficiency and effectiveness of zakat distribution. This study concludes that the synergy between sharia compliance, sharia accounting compliance, and zakat amil competence is very important to create optimal zakat management. Recommendations are given to zakat management institutions to improve training and certification of amil, as well as ensure compliance with applicable sharia and accounting standards.