Email this article NAVIGATING THE MORAL COMPASS: UNDERSTANDING ETHICAL CLIMATES IN INDONESIAN ISLAMIC PHILANTHROPY
Abstract
This study examines the ethical climate within Indonesian Community-Based Zakat Agencies (LAZs), focusing on how these institutions navigate ethical challenges in managing zakat and other religious funds and the implications for ethical governance in Islamic philanthropy. From a theoretical perspective, the study extends ethical climate theory into a faith-based nonprofit. Employing a quantitative survey design, data were collected from 117 administrative workers across national-, provincial-, and regency-level LAZs in Surakarta, Indonesia. The population consists of LAZ administrative personnel, and respondents were recruited using a non-probability criterion-based sampling approach. The Ethical Climate Questionnaire (ECQ). The analysis uses confirmatory factor analysis (CFA). The results support five ethical climate dimensions in LAZs such as caring, law and code, rules, instrumental, and independence indicating that collective welfare and compliance-oriented considerations coexist with potential tensions where organizational or personal interests may occasionally surface, particularly within the instrumental dimension. It provides empirical grounding for strengthening governance standards and public trust within the national zakat system coordinated by BAZNAS. The ethical governance mechanisms that align regulatory oversight with internal moral commitments, offering implications for policy design, supervisory coordination, and ethical standardization in zakat management.
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DOI: https://doi.org/10.18860/ed.v14i1.37192
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