Application of zakat accounting standards, transparency and internal control systems on the BAZNAS accountability
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Published:
Feb 28, 2024
Keywords:
Financial Accountability, Internal Control System, Standards, Transparency , Zakat Accounting
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Economy
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Abstract
This research aims to determine the effect of implementing zakat accounting standards, transparency and internal control systems on financial accountability. The samples used in this research were employees of the Banyuasin and Musi Banyuasin Amil Zakat Agency. The research population consisted of 30 people. The research sample consisted of 30 people and the sampling technique used non-probability sampling technique with saturated sampling technique. The data analysis technique uses multiple linear regression. Partial research results (t test) show that the variables of zakat accounting standards, transparency and the Internal Control System have an effect on financial accountability. Simultaneous results (f test) show that zakat accounting standards, transparency, internal control systems have a significant effect on financial accountability. The results of the coefficient of determination (R2) show that 59.4% of the variables of zakat accounting standards, transparency and internal control systems have an influence on financial accountability while the rest are influenced by other variables not measured in this research.
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How to Cite
Pajaria, Y. and Kamela, H. . (2024) “Application of zakat accounting standards, transparency and internal control systems on the BAZNAS accountability”, Jurnal Mantik, 7(4), pp. 3748-3755. doi: 10.35335/mantik.v7i4.4495.
References
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Kabib, N., Umar, A. U., Fitriani, A., Lorenza, L., Lutfi, M. T., & Mustofa. (2021). The Influence of Accountability and Transparency on Muzakki's Interest in Paying Zakat at BAZNAS Sragen. Scientific Journal of Islamic Economics, 7(01), 341-349. doi: http://dx.doi.org/10.29040/jiei.v7i1.2156.
Law of the Republic of Indonesia No.23 of 2011
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Pajaria, Y., Meutia, I., & Widiyanti, M. (2016). The Influence of Diversity of the Board of Directors and Commissioners, Company Size, and Profitability on Disclosure of Corporate Social Responsibility of Manufacturing Sector Companies Listed on the Indonesian Stock Exchange. Accountability, 10(2), 177-200.
Pajaria, Y., Triwibowo, E., & Sipanghona, V. L. (2021). THE INFLUENCE OF INSTITUTIONAL OWNERSHIP AND AUDIT COMMITTEES ON COMPANY VALUE IN BANKING. JOURNAL OF ECONOMICS, BUSINESS AND HUMANITIES, 1(1).
Rahman, Jeni and Martaseli, Evi. 2018. The Effect of Internal Control on Management and Distribution of Zakat at City and Regency National Zakat Amil Bodies Sukabumi. Journal Vol.6.
Raziq, R.W, B and A (2017). Implementation of Zakat Infaq and Sadaqah Accounting Based on PSAK 109 Implementation of Zakat Accounting, InfaqAndShadaqahBased On PSAK 109. Business Economics and Accounting, Iv(109),35-39.
Rizkia, Rina-Arfan, Muhammad-Shabri. "The influence of cultural factors, motivation, regulation and understanding of zakat on Muzakki's decision to pay zakat maal". Journal of accounting studies & research. Vol 7 No.1, January 2014, page 29.
Rukin, S. P. (2019). Qualitative research methodology. Indonesian Ahmar Scholar Foundation.
Megawati, Devi. 2018. Implementation of Auditing in Zakat Institutions: Case studies of BAZNAS Riau and Pekanbaru. Volume 12(2), 2018
Shinta Turalaki, Jantje J. Tinangon, and Heince R. N. Wokas. (2017). Influence Public Accountability and Transparency regarding Service Performance in the Department South Minahasa Regency Income. EMBA Journal. Vol.5 No. 2. Pg. 1182 –1192.
Sari, Dew. 2017. The Effect of Internal Control System, Presentation of Financial Statements, Accessibility of Financial Statements and Leadership Style on Transparency and Accountability of Regional Financial Management in Indragiri Hulu Regency. Journal of Vol. 4 No. 1 (February) 2017.
Sugiarto, I. (2022). Business research methodology. Andi Publisher.
Zakat, Infaq, Alms Funds with Statement of Financial Accounting Standards (PSAK) 109.
Afida Putri Eka Kuswanti, (2020). The influence of accountability, transparency and policy villages, and community participation in community welfare. Journal of accounting science and research. vol.9 no.2. P.4.
Akbar Rudi, (2020). Performance Measurement and Public Accountability in Indonesia Study Beginnings in Regional Government Public Accounting & Accountability Journal Volume 1, Number 1, 1 – 16.
Arim Nasim Muhammad Rizqi Syahri Romdhon (2014). Journal of Accounting Research and Finance Vol.2, No.3, 2014.
Assaggaf, Muh. Asari. 2016. “The Effect of Accountability and Transparency Management of Zakat on Muzakki's Interest in Paying Zakat (Study in BAZNAS Makassar City Scope UPZ Ministry Office Makassar City Religion)”. Thesis at Alauddin State Islamic University Makassar.
Chandarin, Grahita 2017. Quantitative Approach Accounting Research Methods Jakarta.Selemba Four.
Desi Purnama Sari,(2019). "The effect of the application of transparency zakat accounting standards and internal control systems on financial accountability (Study at the National Amil Zakat Agency in Pekanbaru)". (Thesis, Sultan Syarif Kasim Islamic State University, Riau).
Ernie Tisnawati Sule and Kurniawan Saefullah (2005). Introduction to Management. Jakarta: Fajar Interpratama Offset.
Fahmi Ikhwanda, Mohammad. 2018. The influence of transparency, accountability, trust affective and cognitive influence on interest in paying zakat through zakat institutions. Islamic University Indonesia.
Huges, O.E. (2003). Public Management and Administration: An Induction (3rd ed). Macmilan Education UK.
Kabib, N., Umar, A. U., Fitriani, A., Lorenza, L., Lutfi, M. T., & Mustofa. (2021). The Influence of Accountability and Transparency on Muzakki's Interest in Paying Zakat at BAZNAS Sragen. Scientific Journal of Islamic Economics, 7(01), 341-349. doi: http://dx.doi.org/10.29040/jiei.v7i1.2156.
Law of the Republic of Indonesia No.23 of 2011
Lilis Puspitawati, Sri Dewi Anggadini, Accounting Information Systems, Yogyakarta: Graha Science, 2011, p. 213.
Nunuk Febriananingsih, “DEPENDENCE OF PUBLIC INFORMATION OPEN GOVERNMENT TOWARDS GOOD GOVERNANCE," Journal Rechts Vinding: National Legal Development Media 1, no. 1 (April 30, 2012): 135, https://doi.org/10.33331/rechtsvinding.v1i1.110.
Pajaria, Y., Meutia, I., & Widiyanti, M. (2016). The Influence of Diversity of the Board of Directors and Commissioners, Company Size, and Profitability on Disclosure of Corporate Social Responsibility of Manufacturing Sector Companies Listed on the Indonesian Stock Exchange. Accountability, 10(2), 177-200.
Pajaria, Y., Triwibowo, E., & Sipanghona, V. L. (2021). THE INFLUENCE OF INSTITUTIONAL OWNERSHIP AND AUDIT COMMITTEES ON COMPANY VALUE IN BANKING. JOURNAL OF ECONOMICS, BUSINESS AND HUMANITIES, 1(1).
Rahman, Jeni and Martaseli, Evi. 2018. The Effect of Internal Control on Management and Distribution of Zakat at City and Regency National Zakat Amil Bodies Sukabumi. Journal Vol.6.
Raziq, R.W, B and A (2017). Implementation of Zakat Infaq and Sadaqah Accounting Based on PSAK 109 Implementation of Zakat Accounting, InfaqAndShadaqahBased On PSAK 109. Business Economics and Accounting, Iv(109),35-39.
Rizkia, Rina-Arfan, Muhammad-Shabri. "The influence of cultural factors, motivation, regulation and understanding of zakat on Muzakki's decision to pay zakat maal". Journal of accounting studies & research. Vol 7 No.1, January 2014, page 29.
Rukin, S. P. (2019). Qualitative research methodology. Indonesian Ahmar Scholar Foundation.
Megawati, Devi. 2018. Implementation of Auditing in Zakat Institutions: Case studies of BAZNAS Riau and Pekanbaru. Volume 12(2), 2018
Shinta Turalaki, Jantje J. Tinangon, and Heince R. N. Wokas. (2017). Influence Public Accountability and Transparency regarding Service Performance in the Department South Minahasa Regency Income. EMBA Journal. Vol.5 No. 2. Pg. 1182 –1192.
Sari, Dew. 2017. The Effect of Internal Control System, Presentation of Financial Statements, Accessibility of Financial Statements and Leadership Style on Transparency and Accountability of Regional Financial Management in Indragiri Hulu Regency. Journal of Vol. 4 No. 1 (February) 2017.
Sugiarto, I. (2022). Business research methodology. Andi Publisher.
Zakat, Infaq, Alms Funds with Statement of Financial Accounting Standards (PSAK) 109.
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