Pengaruh Pengendalian Internal, Penerapan Akuntansi Zakat, Transparansi dan Kompetensi SDM terhadap Akuntabilitas Keuangan
This study aims to determine the effect of internal control, application of zakat accounting (PSAK 109), transparency and competence of human resources on financial accountability. The population in this research are administrators of zakat management organizations in Pekalongan, namely BAZNAS Pekal...
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Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan
2022-06-01
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| Series: | Jurnal Akuntansi dan Audit Syariah |
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| Online Access: | https://e-journal.uingusdur.ac.id/JAAiS/article/view/5180 |
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| author | Dwi Vera Usmadyani Gunawan Aji |
| author_facet | Dwi Vera Usmadyani Gunawan Aji |
| author_sort | Dwi Vera Usmadyani |
| collection | DOAJ |
| description | This study aims to determine the effect of internal control, application of zakat accounting (PSAK 109), transparency and competence of human resources on financial accountability. The population in this research are administrators of zakat management organizations in Pekalongan, namely BAZNAS Pekalongan regency, LAZISMU Pekalongan regency, LAZISMU Pekalongan city, LAZIS Jateng Pekalongan, LAZISNU Pekalongan city, and LAZNAS Yatim Mandiri Pekalongan. The sampling technique in this study used the judgment sampling method with a sample of 37 respondents. The type of data used is primary data whose data collection uses a questionnaire. The data analysis technique in this study used multiple linear regression test assisted by SPSS 26.0 program. The results showed that the internal control variable had no effect on financial accountability. The application of zakat accounting variable had no effect on financial accountability. The transparency variable has a positive and significant effect on financial accountability. The human resource competence variable has a positive and significant effect on financial accountability. The results of the F test show that the variables of internal control, application of zakat accounting (PSAK 109), transparency and competence of human resources simultaneously have a positive and significant effect on financial accountability with the magnitude of the influence being 88.5%. |
| format | Article |
| id | doaj-art-400514d9ec4849d7b3fbb853a9cd83c9 |
| institution | DOAJ |
| issn | 2775-6270 2775-8443 |
| language | English |
| publishDate | 2022-06-01 |
| publisher | Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan |
| record_format | Article |
| series | Jurnal Akuntansi dan Audit Syariah |
| spelling | doaj-art-400514d9ec4849d7b3fbb853a9cd83c92025-08-20T02:55:09ZengUniversitas Islam Negeri K.H. Abdurrahman Wahid PekalonganJurnal Akuntansi dan Audit Syariah2775-62702775-84432022-06-0131119https://doi.org/10.28918/jaais.v3i1.5180Pengaruh Pengendalian Internal, Penerapan Akuntansi Zakat, Transparansi dan Kompetensi SDM terhadap Akuntabilitas KeuanganDwi Vera Usmadyani0Gunawan Aji1Akuntansi Syariah, Fakultas Ekonomi Dan Bisnis Islam, IAIN PekalonganAkuntansi Syariah, Fakultas Ekonomi dan Bisnis Islam IAIN PekalonganThis study aims to determine the effect of internal control, application of zakat accounting (PSAK 109), transparency and competence of human resources on financial accountability. The population in this research are administrators of zakat management organizations in Pekalongan, namely BAZNAS Pekalongan regency, LAZISMU Pekalongan regency, LAZISMU Pekalongan city, LAZIS Jateng Pekalongan, LAZISNU Pekalongan city, and LAZNAS Yatim Mandiri Pekalongan. The sampling technique in this study used the judgment sampling method with a sample of 37 respondents. The type of data used is primary data whose data collection uses a questionnaire. The data analysis technique in this study used multiple linear regression test assisted by SPSS 26.0 program. The results showed that the internal control variable had no effect on financial accountability. The application of zakat accounting variable had no effect on financial accountability. The transparency variable has a positive and significant effect on financial accountability. The human resource competence variable has a positive and significant effect on financial accountability. The results of the F test show that the variables of internal control, application of zakat accounting (PSAK 109), transparency and competence of human resources simultaneously have a positive and significant effect on financial accountability with the magnitude of the influence being 88.5%.https://e-journal.uingusdur.ac.id/JAAiS/article/view/5180internal controlzakat accountingtransparencyhuman resource competencefinancial accountability |
| spellingShingle | Dwi Vera Usmadyani Gunawan Aji Pengaruh Pengendalian Internal, Penerapan Akuntansi Zakat, Transparansi dan Kompetensi SDM terhadap Akuntabilitas Keuangan Jurnal Akuntansi dan Audit Syariah internal control zakat accounting transparency human resource competence financial accountability |
| title | Pengaruh Pengendalian Internal, Penerapan Akuntansi Zakat, Transparansi dan Kompetensi SDM terhadap Akuntabilitas Keuangan |
| title_full | Pengaruh Pengendalian Internal, Penerapan Akuntansi Zakat, Transparansi dan Kompetensi SDM terhadap Akuntabilitas Keuangan |
| title_fullStr | Pengaruh Pengendalian Internal, Penerapan Akuntansi Zakat, Transparansi dan Kompetensi SDM terhadap Akuntabilitas Keuangan |
| title_full_unstemmed | Pengaruh Pengendalian Internal, Penerapan Akuntansi Zakat, Transparansi dan Kompetensi SDM terhadap Akuntabilitas Keuangan |
| title_short | Pengaruh Pengendalian Internal, Penerapan Akuntansi Zakat, Transparansi dan Kompetensi SDM terhadap Akuntabilitas Keuangan |
| title_sort | pengaruh pengendalian internal penerapan akuntansi zakat transparansi dan kompetensi sdm terhadap akuntabilitas keuangan |
| topic | internal control zakat accounting transparency human resource competence financial accountability |
| url | https://e-journal.uingusdur.ac.id/JAAiS/article/view/5180 |
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