Pengaruh penerapan laporan keuangan berdasarkan PSAK No. 109, aksesibilitas keuangan, dan value for money terhadap akuntabilitas dan transparansi lembaga amil zakat (studi pada lembaga amil zakat di kota Semarang)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Rizqiawani, ahmad
Subject
H Social Sciences (General)
Datestamp
2024-02-07 02:15:05
Abstract :
Increasing number of organizations zakat (OPZ) was not able to answer the classic problems that occurred in Indonesia, namely the gap between potential and realized revenue of zakat, infaq, and charity. It allegedly triggered by a lack of accountability and transparency in managing charity organizations either shaded by BAZ and LAZ government is an organization formed by private charity. This study aimed to determine the effect of the application of SFAS No.. 109, financial accessibility, Value for Money in the ccountability and transparency of institutions amil zakat. The sampling method used in this study are non-probability sampling, with a total sample of 20 institutions in the city of Semarang amil zakat, analysis used is multiple linear regression. From the test results obtained Adjusted R2 values of 0.812 to 0.840 for the variable accountability and transparency variables. The results of the analysis showed that the application of SFAS No.. 109, financial accessibility and Value for Money can be used to measure the accountability and transparency of institutions amil zakat.
Increasing number of organizations zakat (OPZ) was not able to answer the classic problems that occurred in Indonesia, namely the gap between potential and realized revenue of zakat, infaq, and charity. It allegedly triggered by a lack of accountability and transparency in managing charity organizations either shaded by BAZ and LAZ government is an organization formed by private charity. This study aimed to determine the effect of the application of SFAS No.. 109, financial accessibility, Value for Money in the ccountability and transparency of institutions amil zakat. The sampling method used in this study are non-probability sampling, with a total sample of 20 institutions in the city of Semarang amil zakat, analysis used is multiple linear regression. From the test results obtained Adjusted R2 values of 0.812 to 0.840 for the variable accountability and transparency variables. The results of the analysis showed that the application of SFAS No.. 109, financial accessibility and Value for Money can be used to measure the accountability and transparency of institutions amil zakat.
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