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首页> 外文会议>nternational Conference on Accounting, Management, and Economics >Well Practice And Accountability Of Zakat Management Through Culture Values Of Bugis Makassar Ethnic
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Well Practice And Accountability Of Zakat Management Through Culture Values Of Bugis Makassar Ethnic

机译：Zakat管理通过Bugis Makassar民族文化价值的井实践与审查

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摘要

Accountability in Islamic principal is very important and necessary in managing the zakat funds. One of the accountability forms of zakat organizations is published financial statements. The zakat organizations obtain a mandate from the donors to manage and utilize zakat funds as well. The zakat organizations are responsible either to the donors and recipients or to Almighty God. The zakat organizations have a big role in social and economic life. Zakat as a form of social concern which can overcome poverty in a country and improve the quality of life of the recipients through programs of zakat utilization. Paying zakat is an obligation for Muslim. Indonesia is a country which has the majority of Muslim with great zakat potential but its realization is still low. This is due to the lack of public awareness in paying zakat and the lack of public trust against zakat organizations. To gain public trust in zakat organizations, good governance is needed, namely transparency and accountability. Lack of public trust is related to the zakat management which has many obstacles, such as the utilization of zakat funds is not well managed, the quality of human resources and integrity of zakat management is still low, lack of standardization of zakat management and internal control pretty weak. Hence, the purpose of this paper is to explore how to build a good accountability through culture values of Bugis Makassar ethnic group. Data collection method by performing the direct interview and observation to the respondent. The result is, that implementation of culture values Bugis Makassar ethnic group consist of "Siri or shame, lempu or honesty, getteng or consistent, acca or competence, asitinajang or properly, ada tongeng or the truth, and reso or effort" which the whole principal can build a good accountability in zakat management.
机译：伊斯兰校长的责任在管理Zakat资金方面非常重要，必要。 Zakat组织的责任形式之一是公布财务报表。 Zakat组织也获得捐助者的授权，以管理和利用Zakat资金。 Zakat组织负责捐助者和接受者或全能的上帝。扎科特组织在社会和经济生活中具有重要作用。 Zakat作为一种社会问题的形式，可以通过Zakat利用计划克服一个国家的贫困，提高受助人的生活质量。支付Zakat是穆斯林的义务。印度尼西亚是一个拥有大多数穆斯林的国家，Zakat潜力，但它的实现仍然很低。这是由于缺乏公众在扎克特支付Zakat和对扎克特组织的公众信任的公众意识。为了获得扎克特组织的公众信任，需要良好的治理，即透明度和问责制。缺乏公众信任与Zakat管理有很多障碍，例如利用扎克特资金的利用并没有得到很好的管理，人力资源的质量和扎克特管理的诚信仍然很低，扎克管理和内部控制缺乏标准化相当弱。因此，本文的目的是探讨如何通过Bugis Makase族群的文化价值来构建良好的责任。数据收集方法通过对被访者进行直接面试和观察。结果是，文化价值的实施Bugis Makasear族群包括“Siri或Sire或Sirempu，Lempu或诚实，Getteng或Acca，Acca或Propernige，Asitinajang或者恰当，Ada Tongeng或Theath，以及Reso或努力”校长可以在Zakat管理层中建立良好的问责制。

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