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Abstract
This research is intended to know about accountability in the relation between amil of LAZ, that is the chief of zakah distribution and the leader of LAZ. The research is conÂducted at five registered lembaga amil zakat (LAZ) in Bandung. The research is descriptive explorative survey and uses quantitave approach. The data analysis uses the Pearson Product Moment correlation coefficient. All hypothesis testing of the statements result in nonzero value of the Pearson Product Moment correlation coefficient. It can be concluded primarily that orientation of LAZ amil toward socioeconomic value of zakah utilization and leader policy are highly correlated by the amount of 0,9092.
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References
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- Siegel, Ramanauskas-Marconi, (1989). Behavioral Accounting. USA: South Western Publishing Co.
- Siegel, Sidney.(1997). Statistik Nonparametrik untuk Ilmu-ilmu Sosial. Jakarta: PT. Gramedia.
- Sofyan Syafri Harahap, (2003). “Akuntansi Sosial Ekonomi dan Akuntansi Islam Media Riset Akuntansiâ€, Auditing dan Informasi, Vol. 3, No. 1.
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- Zakat. Buletin Dompet Peduli Ummat, Pesantren Daarut Tauhid. Edisi: 02/TH-I Dzulhijjah 1422 H.
References
Abdul Rahman, Abdul Rahim. (2002). “An Islamic Perspective on Corporate Accountability and Moralityâ€. Gajah Mada International Journal of Business, Vol. 4 No. 1.
Ahmed, Ehsan. (1996). Role of Private and Public Sector in Economic Development in an Islamic Perspective. Herndorn, Virginia USA: International Institute of Islamic Thought.
Anang, Arief Susanto. (2002).†Zakat Sebagai Kebijakan Alternatif Anti kesenjangan dan Antikemiskinanâ€. Jurnal Ekonomi Syaria’h Muamalah, Vol. 1 No.1
Baron, Robert A., & Byrne, Donn. (1997). Social Psychology. Massachussets: A. Viacom Company.
Brieland, Donald, & Costin, Lela B., & Atherton Charles R.. (1975). Contemporary Social Work: An Introduction to Social Work and Social Welfare. New York: McGraw-Hill Book Company.
Dunn, William N. (1981).Public Policy Analysis. Englewood Cliff: Prentice Hall Inc.
Expat Web Site Association Jakarta, Indonesia http: // www . expat . or . id / business / socialaccountability.html
Friedenberg, Lisa. (1995). Psychological Testing. Design, Analysis, and Use. Massachusstes: Allyn and Bacon.
Gambling, Trevor, & RAA Karim. (1991). Business and Accounting Ethics in Islam. London: Mansell.
Ghazali, Aidit, & Syed Omar. (1989). Readings ini The Concept and Methodology of Islamic Economics. Malaysia: Pelanduk Publications (M) Sdn. Bhd.
Haniffa, Ross, (2002). “Social Reporting Disclosure: An Islamic Perspectiveâ€, Indonesian Management and Accounting Research, Vol 1 No. 2.pp 128-146
Hertanto, Widodo dan Teten Kustiawan. (2001). Akuntansi dan Manajemen Keuangan untuk Organisasi Pengelola Zakat. Jakarta: Institut Manajemen Zakat.
Iwan, Triyuwono, (2000). Organisasi dan Akuntansi Syari’ah. Jakarta: LP3ES.
Iwan, Triyuwono, & Roekhudin. (2000).†Konsistensi Praktik Sistem Pengendalian Intern dan Akuntabilitas Pada Laziz†(Studi Kasus di Lazis X Jakarta). Jurnal Riset Akuntansi Indonesia Vol. 3 No. 2.
Kachigan, Sam Kash. (1986). STATISTICAL ANALYSIS an interdisciplinary Introuction to Univariate and Multivariate Methods. New York: Radius Press.
Kahf, Monzer. (1999). “The Principle of Socio Economic Justice in The Contemporary Fiqh Zakahâ€. Iqtisad Journal of Islamic Economics Vol. 1 No. 1.
Mitra, Zakat, LAZ Nasional BSM UMAT. Edisi Oktober-Desember 2002.
Mulya, E Siregar. (1999). Zakat dan Pola Konsumsi yang Islami. Buletin Ekonomi Moneter dan Perbankan, Desember.
Mursyidi. (2003). Akuntansi Zakat Kontemporer. Bandung: PT. Remaja Rosdakarya.
Newcomb, Theodore M.. (1978). Psikologi Sosial. Terjemahan: Bandung: CV. Diponegoro.
Newcomb, Theodore M, (1955). Social Psychology. London: Tavistock Publications Limited.
Sadeq, Abulhasan Muhammad. (1990). Economic Development in Islam. Selangor Darul Ehsan Malaysia: Pelanduk Publications (M) Sdn. Bhd.
Selaras, Rumah Zakat Indonesia, DSUQ. Edisi Juli-Agustus 2003.
Shaw, Martin E., & Costanzo, Philip R. (1982). Theories of Social Psychology. Second Edition. McGraw-Hill, Inc.
Siegel, Ramanauskas-Marconi, (1989). Behavioral Accounting. USA: South Western Publishing Co.
Siegel, Sidney.(1997). Statistik Nonparametrik untuk Ilmu-ilmu Sosial. Jakarta: PT. Gramedia.
Sofyan Syafri Harahap, (2003). “Akuntansi Sosial Ekonomi dan Akuntansi Islam Media Riset Akuntansiâ€, Auditing dan Informasi, Vol. 3, No. 1.
Subino. (1987). “Konstruksi dan Analisis Tes. Suatu Pengantar kepada Teori Tes dan Pengukuran. Proyek Pengembangan Lembaga Pendidikan Tenaga Kependidikanâ€. Direktorat Jenderal Pendidikan Tinggi. Departemen Pendidikan dan Kebudayaan. Jakarta.
Sugiono. (2001). Statistika Nonparametris untuk Penelitian. Bandung: CV. Alfabeta.
Suharsimi Arikunto. (1998). Prosedur Penelitian. Suatu Pendekatan Praktek. Jakarta: PT. RINEKA CIPTA.
Wikipedia Encyclopedia, wikipedia.org/wiki/Accountability. 2006
Zakat. Buletin Dompet Peduli Ummat, Pesantren Daarut Tauhid. Edisi: 02/TH-I Dzulhijjah 1422 H.