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All Journal Al-Muzara'ah JMM (Jurnal Masyarakat Mandiri) KITABAH: Jurnal Akuntansi dan Keuangan Syariah Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) TIN: TERAPAN INFORMATIKA NUSANTARA Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JPM: JURNAL PENGABDIAN MASYARAKAT Bisnis Net : Jurnal Ekonomi dan Bisnis ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Acitya Bhakti Proceeding International Seminar of Islamic Studies AL-MULTAZIM : Jurnal Manajemen Bisnis Syariah Jurnal Abdimas Perbanas Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Altafani IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Krigan: Journal of Management and Sharia Business Jurnal El Rayyan: Jurnal Perbankan Syariah Al-Istimrar: Jurnal Ekonomi Syariah JAS (Jurnal Akuntansi Syariah) Jurnal El Rayyan: Jurnal Perbankan Syariah
Hastuti Olivia
Magister Akuntansi, Universitas Muhammadiyah Sumatera Utara
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Factors Affecting the Quality of Financial Reports in Baznas North Sumatra Hastuti Olivia; Nurlaila Nurlaila
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6529

Abstract

This study aims to determine the factors that affect the quality of financial reports in Baznas throughout North Sumatra. This is related to the large number of Regency/City Baznas in North Sumatra that provide financial reports only on revenues and expenses. This study uses a quantitative method using SmartPLS 3.0. The research sample is all BAZNAS in North Sumatra registered in the 2019 National Zakat Index, which amounts to 12 Regency/City Baznas. The sample of this study were 52 people. From the initial data processing, it is known that the loading factor in this study is not below 0.7. The results of the study using boostraping are known that Human Resource Competence has an effect on the quality of financial reports with t table greater than  t count 2.106 > 1.76, Computer Technology has no effect on the quality of financial reports because t table is smaller than  t arithmetic 0.501 < 1.67, the application of PSAK 109 has no effect on the quality of financial statements because t table is smaller than  t count 0.679 < 1.67.
Co-Authors Abdi Samra Caniago Adenamora, Riska Ahmad Afandi Ahmad Qorib Ahmad Rama Wijaya Ahmad Zidan Aisyah Nabillah Alfi Amalia Aminah Harahap Andria Dartana Annisa Namira Apulina, Gracea Arafi, Muhammad Razaq Arif, Atika Arip, Muhammad Abdul Armaini, Hamidah Astrid Aulia Farizki Astrid Aulia Farizki Atika Arif Azizah, Zhulfi Laily Azka Wardatul Hayyah Azka Wardatul Hayyah Azzahra Inayatussyfa Azzahra Innayatussyfa Bahuraksa, Sigit Bantali, Ampun Br. Panggabean, Inggrit Larasati Cici Aulia Pratiwi Cici Aulia Pratiwi Cut Novita Srikandi, Cut Novita Della Audia Saputri Dhea Silvia Nandita Dhea Silvia Nandita Dini Nurbaiti Dini Nurbaiti Hasibuan Dita Amalia Dita Amalia Dita Maulia Ahmad Dita Dominggus Sijauta Dominggus Sijauta Eka Nurmala Sari Eka Romadhon, Sitta Hazzar Evi Maulida Yanti Ewilda Agustina Dongoran Fahmi. D, Aswin Fauzan, Hasfie Fazri, Sahrul Gadis Arniyati Athar Gadis Arniyati Athar Ginting, Julia Marlina Gracea Apulina Hafizah Sri Rahma Wulandari Hasanah Lubis, Nadratul Hasanah, Khurul Lestina Heprina Hera Rezeki Hidayat, Syahrijal Hutagalung , Debora Elysa Ibnu Hibban Harahap Ibnu Irwadi Irwadi Irwadi, Irwadi Isma Yulinda Isma Yulinda Isra Hayati Karolina, Cici Endah Karolina Khairul Mufti Rambe Khurul Lestina Hasanah Kuraesin, Arlis Dewi Latifah Putri, Cut Leli Sundari Lestari, Dinda Lusy Rahmawaty Maharanni, Nathasyah Putri Maulana, Dede Muhammad Habib Ramadhan Muhammad Husein Habibi Muhammad Razaq Arafi Muhammad Razaq Arafi Muhammad Ridha Haikal Amal Muhammad Ruslan Muhammad Yovi Muliadi, Selamat Mustapa Sarifah Aini Kembaren Nadratul Hasanah Lubis Nadratul Hasanah Lubis Nasution , Afrina Nasution , Lini Elisyah Nirwana Arsyani Zebua Nur Habibah Nur Habibah Nur'ain Harahap Nurlaila Nurlaila Nurluthfiyyah Syarifah Hanun Siregar Oktrigana Wirian Pangeran Pangeran Pani Akhiruddin Siregar Pasha, Fawazra Athalla Pribadi, Kholis Pulungan, Ja'far Hamzah Putri Ananda Radhiyah Radhiyah Radhiyah, Radhiyah Rahmawaty, Lusy Raodah, Aurani Rapika Br Girsang Rapika Rianto, Hartato Rina Anggraini, Rina Riza Ashadi Riza Saban, Azizah Salimah , Salimah Salimah Salimah Sambas, Yolanda Saparuddin Siregar Saputri , Della Audia Sari, Tia Fatma Selviani Mendrofa, Desti Sijauta, Dominggus Siregar, Pani Akhiruddin Sri Rahayu Suginam Syahri Ramadhan Saragih Syahrijal Hidayat Syahrijal Hidayat Syahrijal Hidayat Tanjung, Nurdelima Tia Andrianti Nasution Tiolina Evi Tri Auri Yanti Tri Dessy Fadillah Tri Dessy Fadillah Very Armanda Siregar Very Armanda Siregar Waha Rira Nadirah Widia Astuty Widia Astuty Yeni Pradila Yeni Yogi Ginanjar Yolanda Sambas Yovi, Muhammad Yuan Fadilah Yusuf Yuan Fadilah Yusuf Zaskia Akhira