Impact of Website and Audited Reports on Zakat Collection by BAZNAS and LAZ in Indonesia

Abstract

This research aims to examine the influence of websites and audited financial reports on zakat collection by BAZNAS and LAZ in Indonesia. This research adopts a quantitative approach with secondary data from the National BAZNAS website, covering 1214 observations from 2020 to 2022. Analysis uses linear regression to evaluate the influence of the website and audited financial reports on zakat collection. Results show that an informative website and audited financial reports increase the amount of zakat collected, promote operational transparency and increase organizational accountability, both of which have a positive impact on donor trust and engagement. The conclusion of this research is that transparency and accountability through effective website management and audited financial reports are key elements that support increased zakat collection by BAZNAS and LAZ in Indonesia, confirming the importance of investment in information technology and compliance with good accounting standards for improving zakat management.