e-ISSN 2231-8542
ISSN 1511-3701

Home / Regular Issue / JTAS Vol. 27 (3) Sep. 2019 / JSSH-3761-2018


Good Governance for Zakat Institutions in Indonesia: A Confirmatory Factor Analysis

Euis Amalia

Pertanika Journal of Tropical Agricultural Science, Volume 27, Issue 3, September 2019

Keywords: Confirmatory Factor Analysis (CFA), good governance, performance, zakat institutions

Published on: 13 September 2019

Good governance is a crucial issue in the performance of zakat institutions, as zakat institutions are non-profit public organizations that are trusted by the community. In Indonesia, the huge potential of securing zakat funds by zakat institutions is currently not optimized due to the lack of public trust. By utilizing a Confirmatory Factor Analysis model, this research aimed to examine dimensions of the principles of good governance namely, transparency, accountability, responsibility, independence and fairness practiced among zakat institutions. Data was obtained from interviews with leaders and staff of zakat institutions in Indonesia. Findings of the study suggest that the dimension of transparency contributed most to good governance followed by accountability, responsibility, and independence. It can be concluded that good governance in zakat institutions has been well implemented only in some aspects but not in totality. This research could be used to create guidelines on zakat management governance while serving as a reference for formulating policies related to the standardization of good governance in zakat institutions.

ISSN 1511-3701

e-ISSN 2231-8542

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