Strengthening Accountability for Better Amil Performance in Zakat, Infaq and Alms Institutions

Abstract

This study investigates the mediating role of accountability between Amil’s personal factors and their job performance. Using the LISREL Structural Equation Modeling (LISREL-SEM) approach, data were collected from 200 Amil respondents in Indonesia. The results show that prophetic leadership and information system training directly influence Amil accountability, while the zuhud personality and Amil accountability affect Amil performance. Indirectly, prophetic leadership and information system training also influence Amil performance through the mediation of Amil accountability. Employee accountability is an essential factor in managing faith-based non-profit organizations; therefore, zakat institutions such as BAZNAS and LAZ need to place amil accountability as the main foundation in every managerial activity.