Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Bireuen

Nilawati, Nilawati; Naz’aina, Naz’aina; Haykal, Muhammad

doi:10.29103/j-mind.v6i2.5127

Cited by 1 publication

(2 citation statements)

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“…Internal control is one way to minimize errors or mismanagement of zakat funds in the preparation and presentation of financial reports so as to produce quality financial reports. Haykal and Naz'aina (2021) Internal control has a significant effect on the quality of financial reports. states that the control environment, control and monitoring activities influence financial accountability (Widyatama et.al., 2017).…”

Section: Internal Control (X1)mentioning

confidence: 99%

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The influence of internal control, religiosity and organizational commitment on Amil's performance with accountability as an intervening variable in the zakat management organization (ZMO) in Riau province

Yusrawati,

Tatik Mariyanti,

Hatta

2023

IJRBS

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This research aims to analyze the influence of internal control, religiosity and organizational commitment on the performance of amil zakat with accountability as an intervening variable in the Zakat Management Organization in Riau Province. This research is quantitative, so the model used is Structural Equation Modeling - Partial Least Square. The number of samples analyzed in this research was 136 zakat amil, administrators and implementers at Zakat Management Organizations in Riau Province. The results of this research indicate that there is no direct influence between internal control and Amil Zakat's performance. Still, through the accountability variable, internal control has a positive and significant effect on Amil Zakat's performance. Organizational commitment has a direct effect on Amil's performance but does not have a direct effect on accountability. The accountability variable mediates the relationship between organizational commitment and zakat amil performance. Meanwhile, religiosity has no effect on Amil's performance but has a positive and significant effect on the accountability variable. The accountability variable has a direct effect on Amil Zakat's performance variable. The theoretical implication is that internal control, religiosity and organizational commitment should be used as theories and indicators in improving Islamic performance through Islamic accountability which is a concept as well as a process of accountability for every human being before Allah SWT. The managerial implication of this research is to pay attention to indicators that influence the performance of Amil Zakat which can be seen from the accountability process carried out by Amil such as internal control, religiosity and organizational commitment. Every Zakat Management Organization is expected to have a zakat amil who has competence in the fields of management and accounting to improve the performance of Amil Zakat l and increase the trust of Muzakki and the community.

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Section: Internal Control (X1)mentioning

confidence: 99%

“…Therefore, internal control is very necessary because good internal control will be a reflection of good managerial practices as well as business trust. Haykal and Naz'aina (2021) state that internal control has a significant effect on the quality of financial reports. Widyatama Arif et.al.…”

Section: Internal Control (X1)mentioning

confidence: 99%