DIGITAL BANKING REFLECTION AND ZAKAT ACCOUNTABILITY SHARIA BANKING IN INDONESIA

Digital banking and the accountability of good zakat can increase interest in paying zakat on the benchmarking of sharia. On the other hand, technological advances such as the use of artificial intelligence make the role of human resources shifted. Even though human resources (labor) are one of the potential sources of zakat revenue. Zakat literacy and interest in paying zakat are also low in Islamic banking. The researcher did not find zakat data in statistical reports on Islamic banks nationally. It seems that it was only found in the presentation of reports about the sources and uses of private Islamic bank zakat funds. This can lead to the perception that Islamic banks do not optimally manage zakat. Through literature studies, researchers provide a solution to how zakat management can be done to increase interest in paying zakat but can still maintain the use of human resources (work). The conclusion obtained is that interest in paying zakat on Islamic banks cannot be maximally realized if it is not supported by internal efforts. Efforts that can be made are transparency of zakat reports, increased literacy, acceleration and optimization of digital management of Islamic bank zakat.


I. INTRODUCTION
Digitalization of the economy continues to innovate and develop to face global economic competition, efforts to build halal ecosystems and support economic empowerment of the community. 1 One of the concerns is the Sharia Banking Industry in Indonesia which is experiencing tremendous challenges facing stiff competition from digital bankingbased services. 2 In addition, the achievement of the development of Islamic banks to date has not been able to meet the expected targets. 3 With the use of technology, it is hoped that banking sharia will make a variety of new innovations, for example developing digital-based bank services to support the performance of Islamic financial institutions (Vebiana, n.d.). "The level of customer satisfaction in using financial technology can affect their loyalty to banks" 4 "The development of digital banking culture now has a very significant role in financial inclusion. This is the reason why banks are increasingly interested in utilizing digital technology as much as possible. 5 As there is in good corporate governance as a financial institution based on sharia principles, companies or financial institutions are required to fulfill zakat. 6 In the Statement of Financial Accounting Standards (PSAK) number 109 concerning accounting for zakat, infaq and sadaqah it contains the standard form of reports on sources and uses of zakat funds. From the report, it can also be seen the potential of zakat in banking and how much zakat has been realized. "The potential for collecting zakat funds originating from Islamic banking in Indonesia is very significant. Based on Sharia Banking Statistics data until April 2018, the labor force for sharia banking as a potential source of zakat receipt by the Amil Zakat Institution is as follows. "(Bank Licensing and Banking Information Administration and Publication Department Deputy Director. 7 can be seen that there has been a drastic decline in Sharia labor force and Islamic banks from the following year and quite high potential for zakat, infaq and sadaqah (ZIS) originating from sharia banking customers in Indonesia.
In addition to the impact of digital technology on the potential of zakat, researchers also discussed the accountability of reports focusing on the zakat fund report. "Accountability of financial statements is an embodiment of accountability or accountability to stakeholders and Allah SWT". 9 The principles of sharia accounting can be seen in Al Quran (2): 282. Business Units". The bank also provides zakat fitrah services in collaboration with zakat institutions which will later be distributed to people in need.
In the April 2018 Sharia Banking Statistics Report released by the FSA Department of Deputy Director 10 there will not be found a total of total zakat funds received and realized. Information on zakat management reports can only be found in the annual report, sharia is different from tax. "There is no truly appropriate management of zakat property on the part of the government that affects the management of zakat itself, such as the right to apply zakat to Muslim citizens. Zakat management becomes less effective and efficient and can cause injustice to mustahik. 11 Why is the potential of zakat which should have been able to be obtained from the Sharia Budget to date not be optimally realized? "The high governance of corporate zakat must be embedded in Islamic financial institutions to improve performance to be better". 12 In addition, the disclosure of accountability reports on sources and uses of zakat funds made by the Sharia Commercial Banks and Sharia

(Bank Licensing and Banking Information Administration and Publication
Business Units is limited to reports on external and internal zakat funds, not in detail. This can lead to public perceptions that the source of zakat is only obtained and managed from a small portion of zakat revenue, while the bank's own employees do not necessarily carry out their zakat income.
The purpose of this study is to answer the issues related to the impact of digital technology on labor or human resources, minimize the emergence of negative perceptions from the public on zakat management sources and funds reports by Islamic banking and provide results of literature studies to increase interest in paying zakah on Islamic banking. in Indonesia.
Research is expected to provide a reference to the science of good governance of amil zakat and strategic management based on sharia law on the performance of Islamic banking in terms of disclosure of reports on sources and management of zakat funds, and digital banking zakat services and empowerment of human resources. As the basic concept of sharia principles to realize maqasid sharia principles (the purpose of sharia law), namely maslahah ummah (community welfare).
"Literacy to increase muzaki's trust in the regulation of sharia with accountability and transparency in the management of zakat will have a positive influence on interest in paying zakat" "Financial reports are a reflection of good financial management". 13 It seems that so far the standard of sharia has not fully applied the maqasid of sharia principles, especially the principle of justice in this matter regarding the management of corporate zakat. 14

II. WRITING METHOD
The method of collecting documentation data comes from secondary data types obtained from various sources of information that are accurate and reliable. to overcome the problems that arise as previously described. As for the following:

A. Zakat Literacy
Zakat literacy is very much needed considering that potential muzaki also comes from internal companies, namely employees of the bank itself, especially as a source of professional zakat. Muzaki must be given an understanding of the importance of the obligation to pay zakat and its benefits so that interest arises and zakat literacy  The results of the Zakat Literacy Index study above can be used as a standard measurement tool to determine the level of zakat literacy on Islamic banking so that it can be followed up and evaluate the performance of zakat resources and fund management to be even better.

B. Transparency of Accountability in Information Presentation of Sources and Zakat Management Reports
Transparency according to sharia principles is found in the Qur'an [14]: 4.
"Allah sent each messenger to his people by using the language of his people, in order to explain their instructions and teachings. So that they understand and understand the point. Transparency in this case concerns the language delivered, so that all information can be easily understood and there is no mistake in its delivery." (Jonah, 1991) "To realize transparency in the management of zakat, it must be adjusted to the principles of accountability as follows: 1. There is commitment from the leadership and all agency staff to make management and implementation accountable.
2. Guaranteed use of resources consistent with government laws and regulations.
3. Shows the level of achievement of the objectives and targets set.

Oriented to the vision and mission of banking sharia in accordance with
sharia principles and the results and benefits obtained. Openness: gives the community the right to obtain information on the management of zakat which is open in addition to the excluded information stipulated in the applicable regulations.
Transparency of the accountabilityof zakat Disclosure (Disclusure): disclosure to the public of zakat management activities both the receipt and distribution of zakat to mustahik.
Informative (Informativeness): explanation of mechanisms, procedures, fact data to stakeholders who need clearly.

C. Acceleration and Optimization of Zakat Management
Acceleration efforts are one of the strategic management steps that are often carried out by banking sharia in Indonesia. While optimization cannot be done without internal cooperation, zakat institutions and the role of the government. All three must work together in order to realize public welfare.

Indicators of accountability
Financial Accountability; Corruption avoidance and the results of managing reports on sources and zakat funds are published in the community Policy Accountability; management of zakat funds that are economically sharia, efficient and effective and responsible for implementation.
Program Accountability; the implementation of the program supports the achievement of the goals of benefit and responsibility and their impact Managerial Accountability; economical, efficient and effective management and is responsible for the process and implementation of the program Legal and Honesty Accountability; the policy must comply with the law and its implementation must be in accordance with sharia law to avoid abuse of power jabatan.

Maqasid Asy Syariah
Accountability for Zakat Through the right indicators, acceleration and optimization can be done effectively. There are 4 steps of acceleration and optimization that can be done to overcome the problem of negative influences from the development of digital technology today, along with the explanation: Figure 3 Acceleration and Optimization of Zakat Management Source: (Utami, 2019a), (Utami, 2019b) 1

. Knowledge Information Mechanism
The process of transforming knowledge can be done by increasing zakat literacy and understanding and application of ethical / ethical codes that are in accordance with the principles of sharia law and government regulations.

Acceleration and optimization of human resources
Empowerment of human resources is an absolute requirement, with proper training, competency testing and education human resources create quality, creative and productive human resources so that technology can be used more wisely without having to shift the role of HR.

Acceleration of new innovations and product quality optimazation
The acceleration of new innovations aims at the development of Science and Technology needed to improve the performance of Islamic finance, including in terms of optimizing the use of digital technology in zakat service products. It is expected that the mechanism carried out can create new jobs so that the potential of muzaki will continue to increase.

Feedback acceleration
To produce achievement of measurable potential, comprehensive feedback management is needed. Evaluation media by collaborating professionally will be able to realize good corporate governance.

IV. CONCLUSION
Disclosure of reports on sources and management of zakat funds that are truly transparent and understandable to the public can reduce negative perceptions in the community. Zakat which is essentially a manifestation of the worship of the Almighty God should have been arranged as well as possible in accordance with maqasid asy sharia. Technology development must be wisely applied in the performance of Islamic financial institutions. So that it does not shift the role of human resources which should be prioritized. By way of empowering the quality of human resources through zakat literacy, acceleration and optimization that is effectively and efficiently expected to increase interest in paying zakat on sharia banking in Indonesia.
As the researcher have revealed, the main problem of this study is the impact of digital banking on the economic sustainability of labor or human resources and the transparency of disclosure of accountability for zakat in sharia in Indonesia. Therefore, the advice that researchers can convey is related to the importance of zakat literacy in the company's internal. Sharia financial institutions must further increase zakat literacy so that good corporate governance in accordance with sharia law can be realized. So the potential that can cause negative issues in the community will disappear by itself. The role of government regulation is highly expected in terms of making policies that support efforts to increase the potential of zakat in sharia banking in Indonesia.