Andriani, Andriani and Mairijani, Mairijani (2017) Regulations on Supporting the Business Zakat Implementation in Indonesia. In: The 2nd International Conference on Indonesian Economy and Development (ICIED 2017), August 14-15, 2017, Jakarta, Indonesia.
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Abstract
Zakat as the third pillar in Islam plays an important role in reducing poverty. Zakat is obliged in order to distribute wealth from the rich to the poor. As a result, prosperity will be generated for every citizen in a country. Many types of zakat are introduced in Islam e.g, zakat fitrah and zakat maal for the individual. Unfortunately, business zakat is still a debate among Moslem scholars. In Indonesia, business zakat is not clearly stated in the zakat act No. 23, year 2011. Until recently, business zakat is voluntarily paid by corporates. The absence of business zakat regulation in Indonesia needs to be addressed. This paper focuses on the need to establish regulations in order to apply business zakat in Indonesia. Some regulatory bodies are discussed as they play important roles in applying business zakat program i.e.: Government of Indonesia and House of representative, Indonesian Accounting Institute (IAI), Indonesia Stock Exchange (IDX), and Indonesia Ulame Council (MUI). In addition, empirical data from corporates that are indexed by ISSI or JII in Indonesia Stock Exchange are collected to provide the potency of business zakat
Item Type: | Conference or Workshop Item (Paper) |
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Uncontrolled Keywords: | business zakat, regulation, regulatory bodies, ISSI/JII, potency of business zakat |
Subjects: | B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc H Social Sciences > HV Social pathology. Social and public welfare |
Divisions: | Jurusan Akuntansi > D4 ALKS |
Depositing User: | Repository Administrator |
Date Deposited: | 08 Oct 2021 01:34 |
Last Modified: | 08 Oct 2021 01:34 |
URI: | http://repository.poliban.ac.id/id/eprint/851 |
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