This study aims to seek the impact of zakat accounting standards (PSAK Shariah No.109) adoption on the financial performance of zakat institutions. This study employed the Difference in Difference (DiD) test and Panel data regression using the data from 5 national scale zakat institutions in Indonesia from 2006 to 2019. This study found a difference in zakat institution performance between the pre and post-adoption of PSAK Shariah No.109, both in the DiD test and Panel data regression model.
Investigating Zakat Institution Performance in Indonesia
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Tanggal Publikasi: 16 Jun 2021
PSAK Shariah No.109; Zakat; Zakat Institution Performance; Zakat Accounting Standard
Pamuncak, M. B., Possumah, B., & Karimah, D. (2021, June 16). Investigating Zakat Institution Performance in Indonesia. International Journal of Zakat, 6(2), 91-104. https://doi.org/https://doi.org/10.37706/ijaz.v6i2.282