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All Journal The Indonesian Accounting Review Assets : Jurnal Ekonomi, Manajemen dan Akuntansi JSEH (Jurnal Sosial Ekonomi dan Humaniora) Infestasi JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi Jurnal Akuntansi Aktual Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah At-Tawassuth: Jurnal Ekonomi Islam JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Jurnal Pengabdian Magister Pendidikan IPA Jurnal Tabarru': Islamic Banking and Finance Iqtishoduna: Jurnal Ekonomi Islam ECOPLAN : JOURNAL OF ECONOMICS AND DEVELOPMENT STUDIES Indonesia Berdaya Airlangga International Journal of Islamic Economics and Finance Elastisitas Jurnal Ekonomi Pembangunan CENDEKIA : Jurnal Ilmu Pengetahuan Agrimansion: Agribusiness Management & Extension JEBI (Jurnal Ekonomi dan Bisnis Islam) Maqdis: Jurnal Kajian Ekonomi Islam Jurnal Konstanta : Ekonomi Pembangunan Experimental Student Experiences Jurnal Oportunitas : Ekonomi Pembangunan Jurnal Aplikasi Perpajakan Journal of Social and Humanities Socio-Economic and Humanistic Aspects for Township and Industry Economy and Finance Enthusiastic West Science Social and Humanities Studies Indonesian Development Economics and Localities
B. Busaini, B.
Faculty Of Economics, Universitas Mataram
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Determinant of the presentation of proxy of user assets report and its implication for the quality of financial statements (A case study at the Work Unit of KPPN Mataram) Triko Slamet; Busaini .; Nur Fitriyah
The Indonesian Accounting Review Vol. 6 No. 2 (2016): July - December 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i2.610

Abstract

The purpose of this study is to determine the effect of human resource ability, information technology utilization, government internal control system, and organizational commit-ment towards the presentation of proxy of user assets report and the effect of the presenta-tion of proxy of user assets report on the quality of financial statement. The population consisted of the providers of proxy of user assets report and the providers of financial state-ments at the Work Unit of State Treasury Service Office (KPPN) Mataram as many as 726 people with a total sample of 88 people. This study uses four exogenous variables: human resource ability, information technology utilization, government internal control system, organizational commitment, and two endogenous variables: the presentation of proxy of user assets report and the quality of financial statements. Data collection technique used in this study is a survey by distributing questionnaires. Data analysis tool used is SmartPLS version 2.0 M3. The results show that the human resource ability and government internal control system have positive influence on the presentation of proxy of user assets report, information technology utilization and organizational commitment have no influence on the presentation of proxy of user assets report, and the presentation of proxy of user assets report has positive influence on the quality of financial statements.
PENGARUH PENDAPATAN, RELIGIUSITAS, DAN LINGKUNGAN SOSIAL TERHADAP MINAT MASYARAKAT DALAM MEMBAYAR ZAKAT DI BAZNAS KOTA MATARAM DENGAN FAKTOR USIA SEBAGAI VARIABEL MODERASI Arni Nazira; Busaini Busaini; Moh Huzaini
CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 6 No. 4 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/cendekia.v6i4.10657

Abstract

ABSTRACT This study is motivated by the importance of optimizing zakat collection through official institutions such as BAZNAS, while public participation is still influenced by various factors. The study aims to analyze the influence of income, religiosity, and social environment on people’s interest in paying zakat through BAZNAS Mataram City, with age serving as a moderating variable. The research employed an associative quantitative method using a Structural Equation Modeling (SEM) approach based on SmartPLS 4. Data were collected through questionnaires as primary data from 100 respondents selected using purposive sampling techniques. The results indicate that income does not have a significant effect on the interest in paying zakat, while religiosity and social environment have a significant influence on such interest. Furthermore, the age variable was unable to moderate the effects of income, religiosity, and social environment on people’s interest in paying zakat. Therefore, the increase in interest in paying zakat is more strongly influenced by religiosity and social environmental aspects than by economic factors, highlighting the importance of strengthening educational efforts and religious social environments. ABSTRAK Penelitian ini dilatarbelakangi oleh pentingnya optimalisasi pengumpulan zakat melalui lembaga resmi seperti BAZNAS, namun partisipasi masyarakat masih dipengaruhi oleh berbagai faktor. Penelitian ini bertujuan untuk menganalisis pengaruh pendapatan, religiusitas, dan lingkungan sosial terhadap minat masyarakat dalam membayar zakat di BAZNAS Kota Mataram dengan usia sebagai variabel moderasi. Metode penelitian yang digunakan adalah kuantitatif asosiatif dengan pendekatan Structural Equation Modeling (SEM) berbasis SmartPLS 4. Data diperoleh melalui kuesioner sebagai data primer dengan jumlah responden sebanyak 100 orang yang dipilih menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa pendapatan tidak berpengaruh signifikan terhadap minat membayar zakat, sedangkan religiusitas dan lingkungan sosial berpengaruh signifikan terhadap minat tersebut. Selain itu, variabel usia tidak mampu memoderasi pengaruh pendapatan, religiusitas, dan lingkungan sosial terhadap minat masyarakat dalam membayar zakat. Dengan demikian, peningkatan minat membayar zakat lebih dipengaruhi oleh aspek religiusitas dan lingkungan sosial dibandingkan faktor ekonomi, sehingga penguatan edukasi dan lingkungan sosial keagamaan menjadi hal yang penting.
Co-Authors Abdul Manan Adhitya Bagus Singandaru Agustiani, Eka AHMAD MUZAYYAN HAQQY Ahmad Muzayyan Haqqy AHMAD MUZAYYAN HAQQY, AHMAD MUZAYYAN Ainul Hijji Akhmad Jufri Akhmad Jufri Akhmad Jupri Akung Daeng Alamsyah AB Alawiah, Tuti Aminu Umaru Andrian Wijanarko Arni Nazira Ayuwanjani, Selvi Sari Baiq Handayani Rinuastuti Baiq Hasana Sukma Putri Baiq Selviana Rosita Daeng , Akung David, David Hamdani Dini Handayani Diswandi Dita Marfinia Doktoralina, Caturida Meiwanto Endang Astuti Endang Astuti Endar Pituringsih Erli Supiani Fadliyanti, Luluk Feriyadin Fuadi, Helmi Helmi Fuadi Himawan Sutanto Himawan Sutanto, Himawan I Dewa Gde Bisma I Nyoman Nugraha Ardana Putra Ibrahim, Isra Dewi Kuntary Ihsan Rois IHSAN ROIS, IHSAN Irwan, M Iwan Harsono Jahid Hasan Rony Khairul Amri Assidiq Kurni Kurni Lalu Afghan Muharor Lalu Ardian Hadinata Lalu Hamdani Husnan Lalu Mohammad Ikbal Pahroni Lukman Hakim M Firmansyah M Irwan M Masrun M. Huzaini M. Irwan M. Irwan, M. Irwan Mahyudin Nasir Manan , Abdul MARIA BINTANG Mariana Mariana Marlina Marlina Martina Wati Moh Huzaini MOH. HUZAINI Moh. Huzaini MOH. HUZAINI, MOH. Mohamad Revan Azka MUAIDY YASIN, MUAIDY Muhammad Afif Muhammad Mujahid Dakwah Muhdin Nur Fitri Hidayanti Nur Fitriah NUR FITRIYAH Nur Jumratul Hasanah NURFITRI HIDAYANTI, NURFITRI NURHIDAYANI NURHIDAYANI NURHIDAYANI NURHIDAYANI, NURHIDAYANI Nurhidayati Hikmah Pertiwi, Unun Rashed Jahangir Ria Kasturi Riyan Azis Firmansyah Rr Titiek Herwanti Sagir , Junaidi Sagir, Junaidi Sahri Sahri Salsabila, Unik Hanifah Sartika, Baiq Dewi Satria Darmansyah Sintiar Rahmaningsih Siti Shofia Wardani Siti Sriningsih Sri Pancawati St. Maryam, St. Subhan Purwadinata, Subhan Sujadi Sujadi Sujadi Sujadi Sujadi Sukendri, Nengah Susanto , Himawan Sutanto , Himawan Syifa, Husnus Syifa Taufiq Chaidir Tina Imroatun Azkia Totona , Saiful Triko Slamet Ulpaziah Unggul Priyadi wahyunadi Washimatul Bestari Yasin , Muaidy