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All Journal Journal of Applied Accounting Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah
Gina Sakinah
Universitas Islam Negeri Sunan Gunung Djati Bandung
Economics, Econometrics & Finance

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Analisis Penggunaan Sistem Informasi Akuntansi Dalam Meningkatkan Efisiensi Pengelolaan Zakat Di Baznas Provinsi Jawa Barat Siti Nur Azizah; Gina Sakinah
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 1 No. 5 (2025): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Bulan November 2025)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v1i5.35

Abstract

Effective and efficient zakat management is essential to achieving social welfare and economic equity in society. The National Amil Zakat Agency (BAZNAS), as the official zakat management institution in Indonesia, needs to implement a transparent and accountable system in every operational process. This study aims to analyze the use of Accounting Information Systems in improving the efficiency of zakat management at BAZNAS West Java Province. This research employs a qualitative approach with data collection techniques including interviews, observations, and documentation. The data were analyzed through data reduction, data presentation, and conclusion drawing. The results show that the implementation of the BAZNAS Management Information System (SIMBA), as a form of Accounting Information Systems, plays a crucial role in enhancing the efficiency and transparency of zakat management, particularly in recording, reporting, and monitoring zakat funds. Although there are challenges such as discrepancies in certain chart of accounts between the central and regional BAZNAS, the system generally improves the accuracy of financial data and speeds up the reporting process. Therefore, the use of AIS through SIMBA is considered effective in supporting professional, efficient, and accountable zakat governance at BAZNAS West Java Province.
The Effect of Auditor Switching and Financial Distress on Audit Report Lag in Non-Primary Consumer Goods Companies Listed on the Sharia Securities List (DES) in 2021-2024 Amalia Marliani; Dudang Gojali; Gina Sakinah
Journal of Applied Accounting Vol. 5 No. 1 (2026): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v5i1.1574

Abstract

This research is motivated by the persistence of companies that submit audited financial reports late despite being regulated by the Financial Services Authority Regulation No. 14/POJK.04/2022 concerning the deadline for submitting financial reports. Companies in the Non-Primary Consumer Goods sector listed on the Sharia Securities List are among the sectors with the highest audit report lag rates in the 2021–2024 period. This study aims to analyze the effect of auditor switching on audit report lag, the effect of financial distress on audit report lag, and the simultaneous effect of auditor switching and financial distress on audit report lag. The research method used is quantitative with secondary data in the form of annual financial reports of companies in the Non-Primary Consumer Goods sector listed on the Sharia Securities List (DES) for the 2021–2024 period. The research sample consisted of 19 companies selected using a purposive sampling technique. The results show that (1) auditor switching has a significant positive effect on audit report lag, (2) financial distress does not have a partial significant effect on audit report lag, and (2) auditor switching and financial distress have a simultaneous significant effect on audit report lag. Keywords : auditor switching, financial distress, audit report lag
Co-Authors Amalia Marliani Dudang Gojali Siti Nur Azizah