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All Journal Tahkim (Jurnal Peradaban dan Hukum Islam) Usroh: Jurnal Hukum Keluarga Islam Jurnal Ilmiah Ekonomi Islam Journal of Economicate Studies JUSTISI Al-Adl : Jurnal Hukum Al-Syakhsiyyah : Journal of Law and Family Studies Al-Qadha: Jurnal Hukum Islam dan Perundang-Undangan Asyahid Journal of Islamic and Quranic Studies (AJIQS) Al-Ahwal Al-Syakhsiyyah: Jurnal Hukum Keluarga dan Peradilan Islam El-Ahli : Jurnal Hukum Keluarga Islam Al-Muamalat : Jurnal Ekonomi Syariah Familia: Jurnal Hukum Keluarga COMPARATIVA: Jurnal Ilmiah Perbandingan Mazhab dan Hukum Al-Istinbath: Jurnal Hukum Islam Syakhshiyyah Jurnal Hukum Keluarga Islam Fastabiq: Jurnal Studi Islam JSE: Jurnal Sharia Economica Mawaddah: Jurnal Hukum Keluarga Islam Al-Usroh : Jurnal Hukum Keluarga Islam El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Mu'asyarah Journal of Ekonomics, Finance, and Management Studies Ecobankers : Journal of Economy and Banking Al-battar: Jurnal Pamungkas Hukum An-nisa: Journal of Islamic Family Law Journal of Hadith Studies Jurnal Pendidikan dan Sosial Humaniora Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global
Farid, Diana
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Journal : Journal of Ekonomics, Finance, and Management Studies

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The Implementation of Financial Accounting Standards (PSAK) 109, Accounting Information Systems, Internal Control, and Employee Performance on the Quality of Financial Reports at BAZNAS Garut District Burhanudin, Ujang; Farid, Diana; Solihin, Dadin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.4248

Abstract

The problem raised in this study, namely regarding the quality of the financial statements of BAZNAS Garut Regency during the five years from 2016 to 2021, related to it has not fully met qualitative characteristics, such as relevant, reliable, easy to understand, and compatible. This causes the assessment of reasonable opinions without exception to be inconsistent, which the authors consider to be an important new aspect of research. This study aims to analyze the influence of the implementation of PSAK 109 (X1), accounting information system (X2), internal control (X3), and employee performance (X4) on the quality of financial statements (Y), both partially and simultaneously. The results of the study show that each variable, namely the implementation of PSAK 109 (X1), accounting information system (X2), internal control (X3), and employee performance (X4), partially has a significant influence on the quality of financial statements. Simultaneously, these variables had a significant influence of 93.9% on the quality of financial statements, while 6.1% were influenced by other factors that were not tested in this study.
Co-Authors Abdulah Pakarti, Muhammad Husni Abdurrohman, Yusup Adimiharja, Rochman Adrianto Ali Fikri, Yudistia Teguh Arilaha, Muhammad Asril Banaesa, Iba Basuni, Ilyas Burhanudin, Ujang Daryadi, Yudi Diana Farid Elly Lestari Fathiah, Iffah Gisymar, Najib A. Gussevi, Sofia Haidan, Haidan Hendriana Hendriana, Hendriana Hendriana4 Hilal Nu'man, Mohamad Hisam Ahyani Husain Judijanto, Loso Kusmardani, Alex Mabruri, Kemal Al Kautsar Marisa, Laini Mas’ud, Muhammad Mohamad Riyad Mintarja Mohammad Syaiful Aris Muhammad Afif Muhammad Husni Abdulah Pakarti Nahdia Nazmi Naisabur, Chikal Anugrah Putra Naisabur, Nanang Nugraha, Imam Nurdin, Rahmat Nuryamin Nuryamin Nuryamin, Nuryamin Nu’man, Mohamad Hilal Otong Syuhada Patronimik, Baktybek Putra, Haris Maiza Ramdani Wahyu Sururie Rauzana, Rauzana Rikki Maulana Yusup Rohman, Hilma Fanniar Saepullah, Usep Siddiq, Achmad Sitorus, Khalid Sofyan Mei Utama, Sofyan Mei Solihin, Dadin Supala, Supala Surasa, Ais Syamsul, E Mulya Tanoto, Ivan Trisulo Trisulo Ulpah, Ghina Wahidin, Jenal WAHYUDI Widiantini, Nema Yahya, Roby Putra Zelikho, Andini Zikry, Farhan Zilliavirni, Ratu Tiara