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TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA ZAKAT BERBASIS WEBSITE PADA LEMBAGA PENGELOLA ZAKAT DI INDONESIA Nina Karina Karim; Elin Erlina Sasanti; Indria Puspitasari Lenap; Nungki Kartikasari
Jurnal Riset Akuntansi Vol 18 No 2 (2019): Jurnal Riset Akuntansi Aksioma, Desember 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i2.74

Abstract

This study aims to analyze the transparency and accountability of zakat fund management based on website of zakat institutions in Indonesia. The type of research employed was a descriptive research with content analysis method. By adopting a non probabilty sample with purposive sample technique. Population in this reasearch are all national zakat institutions which listed on Directorate General of Tax in the year of 2019. Based on thecriteria, we obtained 10 sample of zakat institutions. The research showed that none of these zakat institutions which have full disclosure of financial statement based on Accounting Standard no. 109 and amil governance by website and there was only Baznas had the highest level of disclosure. Whilst, by 9 of privat zakat institutions, there were 5 institutions have more than 60% disclosure and the rest (3 institutions) were under 50%. This finding indicates that publication level of financial and non financial information in zakat institutions by using the internet is low. The lack of website disclosure can caused by regulation factor which is not requires the zakat institutions to disclose their financial statement and amil governance performance by using internet.
PENGARUH PERFORMANCE EXPECTANCY, EFFORT EXPECTANCY, PERCEIVED SECURITY PADA SISTEM PEMBAYARAN ELEKTRONIK TERHADAP KESEJAHTERAAN JURU PARKIR Axel Martien Atmojo; Nina Karina Karim
Jurnal Riset Akuntansi Vol 25 No 1 (2026): Jurnal Riset Akuntansi Aksioma, Juni 2026
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v25i1.592

Abstract

This study aims to analyze the influence of performance expectancy, effort expectancy, and perceived security of the electronic payment system on the welfare of parking attendants in Mataram City. Employing an associative quantitative approach, this research collected primary data through a questionnaire distributed to 99 officially registered parking attendants in Mataram City. The study's population consists of active parking attendants registered with the Parking Attendant Information System (SIJUKIR), and a purposive sampling technique was used for sample selection. The collected data was then analyzed using multiple linear regression. The research findings indicate that the performance expectancy variable has a positive and significant influence on the welfare of parking attendants. Conversely, the effort expectancy and perceived security variables were found to have no significant relationship with the welfare of parking attendants. This study concludes that the perceived ease and benefits of technology use can improve welfare, but the factors of technological ease and security alone are insufficient if not supported by adequate external conditions.