Website and Social Media Usage for Internet Reporting (Case Study at Zakah Managament Organization)
Abstract
Zakah Management Organization (ZMO) is demanded to improve its transparency and accountability including presenting financial and non-financial information by internet. This study aims to describe and compare the usage of website and social media to report many kinds of information by ZMO at state university in Indonesia. This is descriptive qualitative study. The research object is website and social media of Rumah Amal Salman, Rumah Amal Lazis UNNES and LAZIS UNS. Moreover, the data is collected by observation and documentation method. In addition, the data then analyzed by content analysis. Results show that those ZMO have utilized well both website and social media for internet reporting, especially non-financial information. Website is used to deliver organization profile, product information and other important information that can be useful for donor or muzakki. However, there are two ZMO that have not used website and social media to report their financial state. It is Rumah Amal Lazis UNNES which conducts internet financial reporting but limited to Fund Statement. Furthermore, Facebook and Instagram are considered as social media that mostly used by ZMO. Twitter has not been actively used. In addition, YouTube application has not been maximized. In summary, interaction to muzakki through social media needs to be improved by the ZMO.
Keywords: internet reporting, website, social media, facebook, instagram, twitter, ZMO
References
[1] Ahmed, A. H., Burton, B. M., & Dunne, T. M. (2017). The determinants of corporate internet reporting in Egypt: an exploratory analysis. Journal of Accounting in Emerging Economies, 7(1), 35–60. https: //doi.org/10.1108/JAEE-04-2015-0024
[2] Aly, D., Simon, J., & Hussainey, K. (2010). Determinants of corporate internet reporting: evidence from Egypt. Managerial Auditing Journal, 25(2), 182–202. https://doi.org/10.1108/02686901011008972
[3] BAZNAS, P. (2016). Outlook Zakat Indonesia 2017. Jakarta: PUSKAS BAZNAS.
[4] Cole, C. (2014). Social Media Best Practices for Nonprofit Organizations; A Guide. Wakefield, Quebec. Retrieved from http://www.ccghr.ca/resources/social-?-media-?- modules
[5] Jones, N., Borgman, R., & Ulusoy, E. (2015). Impact of social media on small businesses. Journal of Small Business and Enterprise Development, 22(4), 611–632. https://doi.org/10.1108/JSBED-09-2013-0133
[6] Krippendorff, K. (2004). Content Analysis: An Introductions to its Methodology. California: Sage Publications, Inc.
[7] Manetti, G., & Bellucci, M. (2016). The use of social media for engaging stakeholders in sustainability reporting. Accounting, Auditing & Accountability Journal, 29(6), 985–1011. https://doi.org/10.1108/AAAJ- 08-2014-1797
[8] Mordhah, N. (2012). Self – Accountability: The Link between Self-Accountability and Accountability in Islam Najwa Mordhah PhD student. International Journal of Humanities and Social Science, 2(5), 240–245.
[9] Mubarok, A., & Fanani, B. (2014). PENGHIMPUNAN DANA ZAKAT NASIONAL (Potensi, Realisasi dan Peran Penting Organisasi Pengelola Zakat). PERMANA, V(2), 7–16.
[10] Ni’mah, K. (2015). Optimalisasi Penggunaan website sebagai Media Publikasi Pengelolaan Zakat oleh Lembaga Dompet Dhuafa. Universitas Islam Negeri Sunan Kalijaga Yogyakarta.
[11] Parveen, F., Jaafar, N. I., & Ainin, S. (2016). Social media ’ s impact on organizational performance and entrepreneurial orientation in organizations. Management Decision, 54(9), 2208–2234. https://doi.org/ 10.1108/MD-08-2015-0336
[12] Rini. (2016). Penerapan Internet Financial Reporting Untuk Meningkatkan Akuntabilitas Organisasi Pengelola Zakat. Jurnal Akuntansi Multiparadigma, 7(2), 288–306.
[13] Sriramesh, K., Rivera-Sanchez, M., & Soriano, C. (2013). Websites for stakeholder relations by corporations and non-profits. Journal of Communication Management, 17(2), 122–139. https://doi.org/ 10.1108/13632541311318738
[14] Vourvachis, P., & Woodward, T. (2015). Content analysis in social and environmental reporting research: trends and challenges. Journal of Apllied Accounting Research, 16(2), 166–195. https://doi.org/10.1108/ JAAR-04-2013-0027
[15] Weber, R. P. (1990). Basic Content Analysis. California: Sage Publications, Inc.