Analisis Faktor-Faktor yang Memengaruhi Kualitas Informasi Laporan Keuangan pada Masjid

Abstract

Penelitian ini memiliki tujuan untuk menganalisis faktor-faktor yang relevan pada masjid di Kecamatan Bojongsoang Kabupaten Bandung Tahun 2020. Ada beberapa faktor yang dinilai dapat memengaruhi kualitas informasi laporan keuangan yakni praktik manajemen keuangan, sistem pengendalian internal, kegiatan pengumpulan dana, kompetensi sumber daya, dan pemanfaatan teknologi informasi. Penelitian ini dilakukan dengan pengumpulan data melalui survei berupa penyebaran kuesioner ke 30 masjid. Teknik analisis data yang digunakan ialah regresi linier berganda dengan teknik pengambilan sampel yaitu convenience sampling. Hasil penelitian menunjukkan bahwa hanya praktik manajemen keuangan yang berpengaruh positif terhadap kualitas informasi laporan keuangan ketika keempat variabel lainnya yaitu sistem pengendalian internal, kegiatan pengumpulan dana, kompetensi sumber daya, dan pemanfaatan teknologi informasi tidak berpengaruh terhadap kualitas informasi laporan keuangan. Hasil penelitian ini diharapkan dapat memberikan pandangan dalam menghasilkan informasi laporan keuangan yang berkualitas sehingga semakin menumbuhkan kepercayaan umat terhadap pengelolaan masjid.

Factors affecting the quality of mosque financial statements

“…This is because the researchers did not have time to meet with the respondents directly due to their busyness in the world of work so that the researchers only left the questionnaire sheet to the respondent's family to be filled out and then taken at a later time, there were even some questionnaires filled out online. This study is in line with the research results of Nurillah et al (2020) which states that the existence of an internal control system has an insignificant effect on the quality of a financial report. This hypothesis examines the effect of the third independent variable (use of information technology) on the dependent variable (quality of financial statements).…”

“…This research is in line with the research results of Puriyanti and Mukhibad (2020) and Nurillah et al (2020) which state that the use of information technology has an insignificant effect on the quality of a mosque's financial report. The results of this study are not in line with the results of research conducted on mosques in Semarang City by Laeli (2017), the difference is because Laeli (2017) still uses simple indicators such as the availability of bulletin boards (information), while the indicators used in this study are mosques.…”

“…Researchers also eliminate the variables of fundraising activities because these variables are thought to be less relevant in supporting quality. The resulting financial statements are supported by research from Nurillah et al (2020) which shows that fundraising activities have no significant effect on the quality of financial statements and cannot be represented as an independent variable.…”

“…Dewi (2020), and Yusrianti et al (2021) found that organizational commitment moderated the relationship between the influence of the internal control system on the quality of financial statements.Research by Alminanda and Marfuah (2018) shows significant results that the organizational commitment variable moderates the relationship between the effect of the use of information technology on the quality of financial statements. There has been no research showing that organizational commitment is able to moderate financial management practices on the quality of financial statements, but Nurillah et al (2020) research shows that mosque financial management practices affect the quality of financial statements. The research results of the three variables, namely the competence of human resources, internal control systems, and the use of information technology, show significant results if moderated by organizational commitment.…”

Penerapan E-Reporting sebagai Upaya Peningkatan Akuntabilitas dan Transparansi Pengelolaan Dana Masjid Baiturahman Semarang

“…Berikut ini adalah daftar hadir pengabdian pada masjid baiturahman semarang: Pelatihan ini sebagai awal proses pengabdian kami dengan tujuan untuk memberikan pemahaman yang memadai tentang pentingnya laporan keuangan dan bagaimana proses penyusunan laporan keuangan. Hal ini sesuai dengan Nurillah et al (2020) yang menyatakan bahwa kompetensi sumber daya manusia akan dapat bermanfaat dalam meningkatkan kualitas informasi laporan keuangan.…”