IMPLEMENTATION OF ZAKAT ACCOUNTING INFORMATION SYSTEMS IN SUPPORTING THE QUALITY OF FINANCIAL REPORTING OF AMIL ZAKAT NATIONAL ZAKAT DISTRICT / CITY IN WEST JAVA PROVINCE
nunung nurhayati; Helliana; Yuni Rosdiana
Program Studi Akuntansi, Universitas Islam Bandung
Abstract
This study aims to determine the implementation of zakat accounting information systems to the quality of financial reporting BAZNAS districts / cities in West Java Province. This research is motivated by the phenomenon that the quality of financial reporting in BAZNAS has not been integrated as a whole, this is due to the lack of adequate information systems used in Baznas specifically relating to system components used. The research method used is a survey. With a sample of 21 Baznas. The research respondents were users of the accounting information system at Baznas, with the validity and reliability research instrument and the statistical analysis used was simple regression. The results of the study prove that the quality of financial reporting information of National Police is strongly influenced by the system used by National Police, the better the system used, the better the quality of financial reporting that results.
Keywords: Quality of Zakat accounting information systems, quality of financial statement reporting
Topic: Other Related Topics