Access the full text.
Sign up today, get DeepDyve free for 14 days.
Ika Wahyuni-TD, Yudi Fernando, Evi Hasnita (2018)
ROLE OF ISLAMIC ETHICS TOWARDS ETHICAL ACCOUNTING PRACTICEJournal of Governance and Integrity
E. Okoye (2009)
The Role of Forensic Accounting in Fraud Investigation and Litigation Support
Rahman Rahmat, M. Nurzaman (2019)
Assesment of zakat distributionInternational Journal of Islamic and Middle Eastern Finance and Management
M. Choudhury, M. Hoque (2006)
Corporate governance in Islamic perspectiveCorporate Governance, 6
Zulkarnain Yusuf, Anuar Nawawi, A. Salin (2020)
The effectiveness of payroll system in the public sector to prevent fraudJournal of Financial Crime
Kishore Mahbubani (2016)
GOOD GOVERNANCE IN THE 21ST CENTURY
(2020)
BAZNAS tanda tangani nota kesepahaman penghimpunan zakat, infak, sedekah dengan pegadaian
R. Saad, Abubakar Farouk (2019)
A comprehensive review of barriers to a functional Zakat system in NigeriaInternational Journal of Ethics and Systems
(2020)
Lembaga zakat berkontibusi dalam pengentasan kemiskinan dan mewujudkan SDM unggul
International Journal of Business and Management, 4
Amina Buallay (2019)
Corporate governance, Sharia’ah governance and performanceInternational Journal of Islamic and Middle Eastern Finance and Management
Mahadi Ahmad (2019)
An empirical study of the challenges facing zakat and waqf institutions in Northern Nigeria, 11
A. Koh, Lawrence Arokiasamy, Cristal Suat (2009)
Forensic Accounting: Public Acceptance towards Occurrence of Fraud DetectionInternational Journal of Biometrics, 4
S. Basir, I. Azmi, Sharifah Ismail, Patmawati Ibrahim, Hasan Mohamed (2017)
Malaysian Islamic quality management system MS1900: An implementation steps at Malacca Zakat CenterHumanomics, 33
T. Hasan, Shakil Quayes, B. Khalily (2019)
Role of governance on performance of microfinance institutions in BangladeshEurasian Economic Review, 9
Saibal Ghosh (2018)
Governance reforms and performance of MENA banks: Are disclosures effective?Global Finance Journal, 36
Sri Fadilah (2013)
THE INFLUENCE OF GOOD GOVERNANCE IMPLEMENTATION TO ORGANIZATION PERFORMANCE : ANALYSIS OF FACTORS AFFECTING ( Study on Intitution Amil Zakat Indonesia )
I. Td, Yudi Fernando (2016)
Growing pains the low cost carrier sector in Indonesia: internal service quality using a critical incident techniqueSafety Science, 87
Peterson Ozili (2018)
Advances and Issues in Fraud Research: A CommentaryBehavioral & Experimental Accounting eJournal
Johanim Johari, Khulida Yahya (2009)
Linking Organizational Structure, Job Characteristics, and Job Performance Constructs: a Proposed FrameworkInternational Journal of Biometrics, 4
Journal of Financial Crime, 27
V. Valentinov, A. Hajdú (2019)
Integrating instrumental and normative stakeholder theories: a systems theory approachJournal of Organizational Change Management
(2020)
The transformation of mustahiq as productive zakat recipients in Surabaya
Z. Rezaee, D. Crumbley, Robert Elmore (2004)
Forensic Accounting Education: A Survey of Academicians and PractitionersFinance Educator: Courses
I. Oruc, Muammer Sarikaya (2011)
Normative stakeholder theory in relation to ethics of careSocial Responsibility Journal, 7
Kay Carnes, Norman Gierlasinski (2001)
Forensic accounting skills: will supply finally catch up to demand?Managerial Auditing Journal, 16
Journal of Financial Economics, 86
Yudi Fernando, R. Chidambaram, Ika Wahyuni-TD (2018)
The impact of Big Data analytics and data security practices on service supply chain performanceBenchmarking: An International Journal
J. Akkeren, J. Tarr (2014)
Regulation, compliance and the Australian forensic accounting profession
Azman Rahman (2012)
Zakat Institution in Malaysia : Problems and Issues
Yudi Fernando, C. Jabbour, W. Wah (2019)
Pursuing green growth in technology firms through the connections between environmental innovation and sustainable business performance: Does service capability matter?Resources, Conservation and Recycling
(2013)
Integrity survey
(2019)
Forensic auditing
Stan Kaczmarczyk, Judi Murtough (2002)
Measuring the performance of innovative workplacesJournal of Facilities Management, 1
S. Sugianto, Jiantari Jiantari (2014)
AKUNTANSI FORENSIK: PERLUKAH ADA DALAM KURIKULUM JURUSAN AKUNTANSI?, 5
Eliezer Fich, Anil Shivdasani (2006)
Financial Fraud, Director Reputation, and Shareholder WealthSPGMI: Compustat Fundamentals (Topic)
(2018)
Problematika dalam pengelolaan zakat
Z. Rezaee (2005)
Causes, consequences, and deterence of financial statement fraudCritical Perspectives on Accounting, 16
Journal of Corporate Finance, 43
Nurul Shahar, Anuar Nawawi, A. Salin (2020)
Shari’acorporate governance disclosure of Malaysian IFISJournal of Islamic Accounting and Business Research, 11
N. Karim, Noor Noor (2017)
EVALUATING THE PSYCHOMETRIC PROPERTIES OF ALLEN AND MEYER'S ORGANIZATIONAL COMMITMENT SCALE: A CROSS CULTURAL APPLICATION AMONG MALAYSIAN ACADEMIC LIBRARIANSMalaysian Journal of Library & Information Science, 11
(2015)
Ini penyebab pengumpulan dana zakat masih rendah
Yudi Fernando, W. Hor (2017)
Impacts of Energy Management Practices on Energy Efficiency and Carbon Emissions Reduction: A Survey of Malaysian Manufacturing FirmsResources Conservation and Recycling, 126
Sheetal Sachdev, H. Verma (2004)
RELATIVE IMPORTANCE OF SERVICE QUALITY DIMENSIONS: A MULTISECTORAL STUDY
M. Solikhudin (2017)
Penerapan Good Governance di Indonesia dalam Tinjauan Hukum Islam Kontemporer, 7
Raja Ahmad, A. Othman, Muhammad Salleh (2015)
Assessing the Satisfaction Level of Zakat Recipients Towards Zakat ManagementProcedia. Economics and finance, 31
(2017)
Korupsi dana badan amil zakat Rp 6,5 miliar, empat orang ditahan polisi
(2010)
Some influence factors of Zakah-Infaq shadaqah collecting (case in surakarta Central Java-Indonesia)
Sulaiman Mohammed, Joriah Muhammed (2017)
The relationship between agency theory, stakeholder theory and Shariah supervisory board in Islamic bankingHumanomics, 33
Zulkipli Lessy (2009)
Zakat (Alms-Giving) Management In Indonesia: Whose Job Should It Be?, 3
H. Noor, Kampus Melaka, Jalan Lendu, M. Saladin, Abdul Rasool, R. Rahman, Siti Ali (2012)
Assessing Performance of Nonprofit Organization: A Framework for Zakat Institutions
R. Tiwari, Jasojit Debnath (2017)
Forensic accounting: a blend of knowledgeJournal of Financial Regulation and Compliance, 25
J. Henseler, J. Henseler, T. Dijkstra, M. Sarstedt, M. Sarstedt, C. Ringle, C. Ringle, A. Diamantopoulos, D. Straub, D. Ketchen, Joseph Hair, G. Hult, R. Calantone (2014)
Common Beliefs and Reality About PLSOrganizational Research Methods, 17
Nermin Akyel (2012)
Forensic Accounting Training: A proposal for TurkeyProcedia - Social and Behavioral Sciences, 55
Chris Hogan, Z. Rezaee, Richard Riley, Uma Velury (2008)
Financial Statement Fraud: Insights from the Academic LiteratureEar and Hearing, 27
Abdul Rahman, A. Rahim (2007)
PRE-REQUISITES FOR EFFECTIVE INTEGRATION OF ZAKAH INTO MAINSTREAM ISLAMIC FINANCIAL SYSTEM IN MALAYSIAIslamic Economic Studies
(2015)
Core principles for effective zakat supervision
Ni Rustiarini, Nina Novitasari (2014)
PERSEPSI AUDITOR ATAS TINGKAT EFEKTIVITAS RED FLAGS UNTUK MENDETEKSI KECURANGAN, 5
(2004)
Estimating economic loss in personal injury cases
Ika Wahyuni-TD (2017)
Assessment of fair value accounting from the Islamic perspectiveInternational Journal of Accounting, Auditing and Performance Evaluation, 13
(2014)
Global economic crime survey
J. Kalodimos (2016)
Internal Governance and Performance: Evidence from When External Discipline Is WeakCorporate Governance: Governance of Special Types of Firms eJournal
Sawarai Boonyamanond, Papusson Chaiwat (2020)
INVESTIGATING ZAKAT PAYMENT OF THAI MUSLIMSJournal of Islamic Monetary Economics and Finance
(1986)
(chapter 1: the essence of religious experience and chapter 2: the quintessence of Islam)
(2010)
A preliminary investigation of the necessary skills, education requirements, and training requirements for forensic accountants
R. Shipley, J. Kovacs (2008)
Good governance principles for the cultural heritage sector: lessons from international experienceCorporate Governance, 8
This study aims to investigate the direct and indirect effects of good governance and fraud prevention on the performance of Zakat institutions.Design/methodology/approachA theoretical model was developed based on stakeholder theory, and data were collected from Indonesian Zakat institutions through convenience sampling design. In total, 142 data sets were analysed using partial least squares-structural equation modelling statistical software.FindingsThe results showed that good governance and fraud prevention significantly impact the performance of Zakat institutions. Yet, there was no significant influence of the fairness principle of good governance on Zakat performance in either direct or indirect relationships with fraud prevention.Practical implicationsThe results indicated that Zakat institutions as trusted agencies should pay more attention to fairness implementations to avoid fraud. Furthermore, fairness is an early signal that accountants can use to detect either fraudulent or mismanaged Zakat distribution.Originality/valueThis paper provides the empirical justification for a theoretical model of Zakat performance that was conceptualized using good governance principles and Sharīʿah forensic accounting principles.
International Journal of Islamic and Middle Eastern Finance and Management – Emerald Publishing
Published: Jul 27, 2021
Keywords: Accountability; Fraud; Forensic accounting; Zakat; Fairness; Legitimacy; Direction
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.