Internal Audit Role in Digital Zakat Finance: Case Study at a Zakat Institution in Indonesia

Main Article Content

Mulyaning Wulan Hera Khairunnisa Efri Syamsul Bahri

Abstract

This study aims to get information about: 1) How is the implementation of digital zakat finance in Indonesia?; 2) Why do zakat institutions need the Internal Audit role in the implementation of digital finance zakat?. This study is motivated by the development of zakat collection systems such as digital zakat finance system that uses a digital platform. Along with the development of technology, the role of internal audit is also expected to be expanded to the aspect of information technology audit. Internal audit division faces several challenges regarding digital zakat finance. Internal audit division has to ensure the zakat institution already mitigate the significant risk related to digital zakat finance. This study is limited to the audit aspect related to zakat collection system in BAZNAS that used digital platforms such as bank transfer collection system and collection system that collaborated with e-commerce. To achieve the study’s aims, this study uses qualitative methods with literature study techniques that are reinforced by interviews.

Downloads

Download data is not yet available.

Article Details

How to Cite
Wulan, M., Khairunnisa, H., & Bahri, E. S. (2019, February 19). Internal Audit Role in Digital Zakat Finance: Case Study at a Zakat Institution in Indonesia. International Conference of Zakat. Retrieved from https://www.iconzbaznas.com/submission/index.php/proceedings/article/view/129
Section
Articles