Penerimaan Pengguna Terhadap Sistem Informasi Manajemen BAZNAS dan Kesesuaian Dengan PSAK Nomor 109 (Studi Kasus pada Badan Amil Zakat Nasional Kabupaten Jember)

Wijayanti, Cici; Roziq, Ahmad; Irmadariyani, Ririn

doi:10.19184/ejeba.v7i1.15553

Cited by 2 publications

(5 citation statements)

References 5 publications

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“…Population is a generalization area consisting of objects/subjects that have certain qualities and characteristics determined by researchers to be studied and then drawn conclusions (Wijayanti, et, al., 2020). Population refers to the whole group of people, events, or things of interest that the researcher wants to investigate.…”

Section: Methodsmentioning

confidence: 99%

“…What is learned from the sample, the conclusion will be applied to the population. For this reason, samples taken from the population must be truly representative (Wijayanti, et, al., 2020).…”

Section: Methodsmentioning

confidence: 99%

“…Technique Sampling is a technique. To determine the sample to be used in the study, there are various sampling used (Wijayanti, et, al., 2020). The technique used in this research is Cluster Random Sampling.…”

Section: Methodsmentioning

confidence: 99%

“…The emergence of Islamic philanthropic institutions increasingly supports strengthening social solidarity and solidarity in a more organized collection and distribution process. The presence of Islamic philanthropic institutions also shows a change in people's behavior from previously distributing zakat, infaq and alms funds to charity individuals to zakat collection institutions (Wijayanti, et, al., 2020).…”

Section: Introductionmentioning

confidence: 99%

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Path Analysis Between Job Satisfaction And Loyalty With Work Environment And Culture As Explanatory Variables

Fathurahman

2022

JKO

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Organizational culture and work environment are two main things in building social organization. Whether we realize it or not, the organization is a place where everyone interacts within the scope of work. Therefore there will be a direct relationship between employees, leaders and other parties. So that it takes togetherness of all parties to be able to socialize well, so as to create mutual comfort. Based on this background, this research was actually conducted with the aim of analyzing the ideal model in improving performance based on environmental factors and work culture. To answer this objective, a quantitative method was established as the basis of the research. Meanwhile, in analyzing the research data, linear regression statistical analysis was used. The unit of analysis in this study were 63 employees of the National Zakat Agency. Data were obtained through a simple random technique, through the distribution of questionnaires. The results of the study suggest that the work environment has the best path in increasing loyalty. This is because the work environment has a direct impact on the daily work of employees. Thus, a good and comfortable work environment is the need of all employees, which must be maintained together. In path analysis, satisfaction becomes a good model as a reinforcement of loyal behavior.

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Section: Methodsmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Path Analysis Between Job Satisfaction And Loyalty With Work Environment And Culture As Explanatory Variables

Fathurahman

2022

JKO

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“…Sementara itu, hasil penelitian mengenai penerapan PSAK 109 pada beberapa BAZNAS Kabupaten/Kota menunjukkan bahwa mayoritas BAZNAS Kabupaten/Kota belum sepenuhnya menerapkan PSAK 109. Di tingkat BAZNAS Kabupaten, di antara BAZNAS yang belum sepenuhnya menerapkan PSAK 109 adalah BAZNAS Kabupaten Solok (Rizal et al, 2017), BAZNAS Kabupaten Majene (Hadijah, 2019), BAZNAS Kabupaten Tulungagung (Susilowati & Khofifa, 2020), BAZNAS Kabupaten Sukabumi (Kartini, 2020), BAZNAS Kabupaten Magelang (Yanuar et al, 2020), BAZNAS Kabupaten Jember (Wijayanti et al, 2020), BAZNAS Kabupaten Sragen (Sari et al, 2020), BAZNAS Kabupaten Tasikmalaya (Rokib et al, 2021), dan BAZNAS Kabupaten Nganjuk (Putri & Awalina, 2021). Adapun di tingkat BAZNAS Kota, BAZNAS yang belum sepenuhnya menerapkan PSAK 109 antara lain BAZNAS Kota Manado (Arief et al, 2017), BAZNAS Kota Makassar (Bulutoding & Anggeriani, 2018), BAZNAS Kota Gorontalo (Bakri, 2019), BAZNAS Kota Tual (Ohoirenan dan Fithria, 2020), BAZNAS Kota Pangkalpinang (Ikbal et al, 2021), BAZNAS Kota Salatiga (Nisa et al, 2021), BAZNAS Kota Baubau (Ridjali & Malik, 2021), dan BAZNAS Kota Padang (Sartika et al, 2021).…”

Section: Pendahuluanunclassified

Penerapan PSAK 109 Pada BAZNAS Kota Magelang Dan Faktor-Faktor Yang Memengaruhinya

Latifah

Mahrus

2021

Jurnalku

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This study aims to analyze the implementation of PSAK 109 and the factors that influence it at BAZNAS Magelang City. This research was conducted in Magelang in February-April 2021. This research is a qualitative research with interview method to obtain primary data and literature study method to obtain secondary data. The results of this study indicate that BAZNAS Magelang City is still doing traditional zakat and infaq/alms accounting records and has not yet fully implemented PSAK 109, particularly related to the measurement, presentation, reporting, and disclosure of ZIS funds. As for the factors that influence the implementation of PSAK 109 at BAZNAS Magelang City, there are four factors that can be identified, namely differences in perceptions of the urgency of PSAK 109, limitations of information technology systems, limited human resources, and limited support from local governments. This study indicates that local governments need to provide adequate support for the implementation of PSAK 109, both policy support and financial support, which can accommodate the needs of information technology systems and human resource competencies. In addition, this study indicates that the central BAZNAS and the Indonesian Institute of Accountants (IAI) need to increase socialization and assistance to regional BAZNAS regarding the application of PSAK 109. Penelitian ini bertujuan untuk menganalisis penerapan PSAK 109 dan faktor-faktor yang memengaruhinya pada BAZNAS Kota Magelang. Penelitian ini dilakukan di Magelang pada bulan Februari-April 2021. Penelitian ini merupakan penelitian kualitatif dengan metode wawancara untuk memperoleh data primer dan metode studi pustaka untuk memperoleh data sekunder. Hasil penelitian ini menunjukkan bahwa BAZNAS Kota Magelang masih melakukan pencatatan akuntansi zakat dan infak/sedekah secara tradisional dan belum sepenuhnya menerapkan PSAK 109, khususnya terkait pengukuran, penyajian, pelaporan, dan pengungkapan dana ZIS. Adapun terkait faktor-faktor yang memengaruhi penerapan PSAK 109 pada BAZNAS Kota Magelang, terdapat empat faktor yang dapat diidentifikasi, yaitu perbedaan persepsi terhadap urgensi PSAK 109, keterbatasan sistem teknologi informasi, keterbatasan sumber daya manusia, dan keterbatasan dukungan dari pemerintah daerah. Penelitian ini mengindikasikan bahwa pemerintah daerah perlu memberikan dukungan secara memadai terhadap penerapan PSAK 109, baik dukungan kebijakan maupun dukungan dana, yang dapat mengakomodasi kebutuhan sistem teknologi informasi dan kompetensi sumber daya manusia. Selain itu, penelitian ini mengindikasikan bahwa BAZNAS pusat dan Ikatan Akuntan Indonesia (IAI) perlu meningkatkan sosialisasi dan asistensi kepada BAZNAS daerah terkait penerapan PSAK 109.

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Penerimaan Pengguna Terhadap Sistem Informasi Manajemen BAZNAS dan Kesesuaian Dengan PSAK Nomor 109 (Studi Kasus pada Badan Amil Zakat Nasional Kabupaten Jember)

Cited by 2 publications

References 5 publications

Path Analysis Between Job Satisfaction And Loyalty With Work Environment And Culture As Explanatory Variables

Path Analysis Between Job Satisfaction And Loyalty With Work Environment And Culture As Explanatory Variables

Penerapan PSAK 109 Pada BAZNAS Kota Magelang Dan Faktor-Faktor Yang Memengaruhinya

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