This study aims to describe and explain the application of digitalization in helping to collect zakat, infaq, shadaqoh (ZIS) funds during the COVID-19 pandemic in Lazismu, East Java. This research approach uses a qualitative approach with primary data sources. Data collection was obtained from the results of interviews, observations and documentation. Technical validity of data with triangulation model. The results of this study are the implementation of digital payment systems and digital media in Lazismu, East Java is good. The role of digitalization as a strategy for collecting zakat funds by Lazismu East Java is to provide convenience, expand the market, provide an increasing impact both nominally and non-material zakat funds income. Meanwhile, during the COVID-19 pandemic, the use of digital payment systems was able to raise large amounts of funds amidst the ongoing social restrictions.
This study aims to see whether the internal control system variabel is able to moderate the ability of budget management on organizational performance. The population used were several employees of the Sidoarjo transportation service office who understood the management of the budget and who carried out or made work plans for the Sidoarjo transportation service whit a total of 50 respondens. The sampling technique used the slovin formula by distributing questionnaires through manuals, namely using paper and distributing them to those concerned so that they got 44 respondens. The data analysis technique used the outer model and inner model and SmartPLS version 3.0 as a tool. Based on the results of this study proves that the ability to manage budget is able to significantly influence organizational performance. In moderation, the internal control system is abel to strengthen the variabel of budget management capability. As a result, it can be concluded that there is quasi-moderation, which means that the variabel that strengthens the correlation of the dependent variabel with the independent variabel and at the same time becomes the independent variable.
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