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All Journal Journal of Economicate Studies Al-Qadha: Jurnal Hukum Islam dan Perundang-Undangan Bayani Jurnal Pengabdian Masyarakat Sains dan Teknologi Journal of Islamic Economics and Business Aladalah: Jurnal Politik, Sosial, Hukum dan Humaniora Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora Mawaddah: Jurnal Hukum Keluarga Islam Ekspresi: Publikasi Kegiatan Pengabdian Indonesia Terang: Jurnal Kajian Ilmu Sosial, Politik dan Hukum At-Tahdzib: Jurnal Studi Islam dan Muamalah Al-battar: Jurnal Pamungkas Hukum Bhumiputra: Jurnal Penelitian dan Pengabdian Masyarakat Global Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Diana Farid
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : Journal of Islamic Economics and Business

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Internal Control and Financial Reporting Quality: A Sharia Accountability Perspective at BAZNAS Garut Regency Ujang Burhanudin; Diana Farid; Sofyan Mei Utama
Journal of Islamic Economics and Business Vol. 5 No. 1 (2025): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

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Abstract

This study aims to analyze the influence of internal control on the quality of financial statements at BAZNAS Garut Regency by emphasizing the perspective of sharia accountability. Zakat institutions are required to implement transparent and accountable governance, but previous research has shown mixed results regarding the relationship between internal control and the quality of financial statements. Therefore, this study provides a contextual study of zakat institutions that have special characteristics in the management of people's funds.This study uses a descriptive quantitative approach by distributing questionnaires to Amil and staff who are directly involved in financial management at BAZNAS Garut. Data were analyzed descriptively to measure respondents' perception of the implementation of the five components of internal control (control environment, risk assessment, control activities, information and communication, and monitoring) and the quality of financial statements based on the characteristics of relevance, reliability, comparability, and comprehension. The results of the study show that internal control at BAZNAS Garut has been running well, especially in the aspects of the control environment and control activities. However, there are still weaknesses in the aspects of monitoring and accounting information systems. Financial statements are considered relevant and reliable, although some respondents consider the use of sharia accounting terms still difficult for the general public to understand. This research emphasizes the importance of internal control in producing quality financial reports, in line with Sharia Enterprise Theory and stewardship theory which emphasizes vertical accountability to Allah SWT and horizontal to society.
Co-Authors Abdulah Pakarti, Muhammad Husni Ah. Fathonih Ahmad Mustofa A Ais Surasa Al Kautsar Mabruri, Kemal Aliman Khoerul Ibad Alvi Yusri I Ardhi Nurhuda Ayuri Nanda Mentari Bagus Pria Alwadipa Bella Khoerunnisa Budiman Caesarina, Syifa Sauqinah Sestia Depid Ismail Dini Septiani Dini Zakiyyah Nur Insani Edy Saputra Fadel Adhi Alamsyach Farid, Diana Fauzan Ali Rasyid Ghina Ulpah Hamdanil Hamdanil Hani Haerunisa Hasna Amiroh Malda Haura May I Hebby Rahmatul Utamy Hendriana Hendriana Hendriana, Hendriana Husain Husain Husain Husain Husni Abdulah Pakarti, Muhammad Husnu Shidqiah Iffah Fathiah Ikbal Maulana S Jasmine Orien A Kemal Al Kautsar Mabruri Miftah Rezki F Mufti Fahrizal Harahap Muhammad Husni Abdulah Pakarti Muhammad Husni Abdulah Pakarti Muhammad Husni Abdulah Pakarti Muhammad Maisan Abdul Ghani Muhammad Noor Sayuti Nabilah Luthfiyah Hasna Nasywa Al’syifa Maulana Nazhif Almas Rizquloh Nita Permata Sari Pahmi Sami Ali Qisthina, Syamila Diena Rica Handayati Rifka Siti Khuzaimah Salmi Hazmi Samsul Samsul Sapnah Sepih Septiyani B Septiawansyah, M. Rizki Putrangga Sofyan Mei Utama Syamil Ahmad Al Hijry Ujang Burhanudin Ulummudin, Ulummudin Wahyudi Wahyudi Zaki Mukhlis Abdilah