Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JURNAL ECONOMINA
Aqwa Naser Daulay
Universitas Islam Negeri Sumatera Utara Medan, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analysis of Factors Influencing the Accountability of Zakat Institutions with Internal Control as a Moderating Variable : An Empirical Study of UPZ Mosques in Medan City Mustofa Kamal Ahmad Sagala; Saparuddin Siregar; Aqwa Naser Daulay
JURNAL ECONOMINA Vol. 5 No. 8 (2026): JURNAL ECONOMINA, Agustus 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i8.3658

Abstract

This study aims to analyze the influence of transparency, amil competence, religious leadership, and muzaki participation on the accountability of zakat institutions with internal control as a moderating variable. The study used a quantitative approach with the PLS-SEM method on 100 muzaki at three UPZ Mosques in Medan City. The results showed that transparency, amil competence, religious leadership, and internal control had a significant positive effect on the accountability of zak at institutions, while muzaki participation did not have a significant effect. Internal control acted as a predictor moderator. These findings emphasize the importance of transparency and internal control in improving the accountability of mosque-based zakat management.
Co-Authors Mustofa Kamal Ahmad Sagala Saparuddin Siregar