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Abstract
Abstract. This study aims to evaluate the implementation and effectiveness of SIMBA at BAZNAS Bogor Regency, as well as the effectiveness of zakat management. Using a qualitative case study approach, data was collected through interviews and literature study. SIMBA’s effectiveness was measured using DeLone and McLean’s information system (D&M IS) success model, while the effectiveness of zakat management was measured using the allocation to collection ratio (ACR) method. The results show that SIMBA is effective in supporting zakat management, with features that facilitate access to accurate and timely information. Zakat management is also considered effective, with a positive ACR average. Despite technical glitches, users express strong satisfaction with SIMBA, especially regarding its convenience, transparency, and enhanced accountability.
Keywords: SIMBA, BAZNAS Bogor Regency, D&M IS Success, ACR
Keywords
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This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. Copyright @2017. This is an open-access article distributed under the terms of the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License (http://creativecommons.org/licenses/by-nc-sa/4.0/) which permits unrestricted non-commercial used, distribution and reproduction in any medium
References
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References
Atta, E., And, E., & Zainuddin, Y. (2020). Zakat Information Technology System Design, Zakat Culture, And Zakat Performance-Conceptual Model. International Journal Of Advanced Science And Technology, 29(9s), 1816–1825.
BAZNAS. (2023). Book Publication: Kiprah Baznas Ke 22: Lembaga Utama Menyejahterakan Umat.
BAZNAS, & Bank Indonesia. (2016). Core Principles For Effective Zakat Supervision. Baznas, May, 40.
Bodnar, G. H., & Hopwood, W. S. (2009). Accounting Information System Eleventh Edition. In Suparyanto Dan Rosad (2015 (Vol. 5, Issue 3).
Delone, W. H., & Mclean, E. R. (1992). Information Systems Success: The Quest For The Dependent Variable. Information Systems Research, 3(1), 60–95. doi: 10.1287/Isre.3.1.60
Delone, W. H., & Mclean, E. R. (2003). The Delone And Mclean Model Of Information Systems Success: A Ten-Year Update. Journal Of Management Information Systems, 19(4), 9–30. Https://Doi.Org/10.1080/07421222.2003.11045748
Direktorat Kajian Dan Pengembangan ZIS DSKL Nasional. (2023). Outlook Zakat Indonesia 2023. In Pusat Kajian Strategis – Badan Amil Zakat Nasional. Pusat Kajian Strategis – Badan Amil Zakat Nasional. Https://Www.Puskasbaznas.Com/Publications/Books/1737-Outlook-Zakat-Indonesia-2023
Halimah, N. (2022). Analisis Pengguna Aplikasi SIMBA Dalam Pengolaan Zakat Di Badan Amil Zakat Kota Bukittinggi. Institut Agama Islam TAZKIA.
Islami, R. K., & Prathama, A. (2016). Efektivitas Penerapan Simba Dalam Pengelolaan Zakat, Infak, Dan Sedekah Di BAZNAS Kabupaten Gresik. 4(1), 1–23.
Nawawi, K., & Maudy, W. A. (2019). Pengaruh Implementasi Sistem Informasi Manajemen Zakat Baznas (Simba) Terhadap Pengelolaan Zakat Kota Bogor. Jurnal Ekonomi Islam, 10(2), 227–241. Http://Journal.Uhamka.Ac.Id/Index.Php/Jei
Ni’mah, S. R., & Norwilistini. (2023). Implementasi Sistem Manajemen Informasi Baznas ( Simba ) Dalam Mengoptimalkan Pengelolaan Zakat Di Kabupaten Hulu Sungai Selatan. Jurnal Ekonomi Syariah STAI Darul Ulum Kandangan, 1(1), 40–55.
Nurfadhilla, I., & Marlina, E. (2024). Analisis Efektivitas Penerapan Accurate Online Dalam Penyusunan Laporan Keuangan (Studi Kasus RS. Prof. Dr. Tabrani). INNOVATIVE: Journal Of Social Science Research, 4(1), 3892–3906.
Patton, M. Q. (1999). Enhancing The Quality And Credibility Of Qualitative Analysis. HSR: Health Services Research, 34(5), 1189–1208.
Puskasbaznas. (2019). Rasio Keuangan Organisasi Pengelola Zakat: Teori Dan Konsep (Issue September 2016). Puskas BAZNAS. Https://Puskasbaznas.Com/Images/Book/Rasio-Keuangan-Organisasi-Pengelola-Zakat---Puskasbaznas.Pdf
Qardawi, Y. (1973). Fiqhuz-Zakat (2nd Ed.). Muassasat Ar-Risalah.
Romney Dan Stainbart. (2006). Sistem Informasi Akuntansi.
Safitri, D. (2022). Efektivitas Penggunaan Aplikasi Simba Dalam Laporan Penerimaan Dan Pengeluaran Kas Di Baznas Kaltim. 4–5. Https://Repository.Unmul.Ac.Id/Bitstream/Handle/123456789/41274/SKRIPSI Desy Safitri_1501035111.Pdf?Sequence=1&Isallowed=Y