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All Journal @is The Best [Accounting Information System & Information Technology Business Enterprise] Referensi Islamika: Jurnal Studi Islam
Sari Damayanti
Institut Agama Islam Shalahuddin Al Ayyubi
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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Keterandalan Laporan Keuangan : Dampak dari Kualitas SDM dan Teknologi Informasi Sri Dewi Anggadini; Vira Mutiara Subekti; Sari Damayanti; Egi Fahrana
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 6 No 1 (2021): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (846.155 KB) | DOI: 10.34010/aisthebest.v6i1.4618

Abstract

This study aims to find out how much influence the quality of human resources and information technology on the reliability of financial statements. To produce reliable financial statements, a good quality of human resources and adequate information technology are required, to support the financial statements to be said to be reliable and valid. Lack of quality of human resources and information technology will affect reliability of its financial statements do not materialize. Method used in this study is descriptive and verificative method that is sourced in primary data with questionnaire collection techniques that are distributed to employees of the Financial and Asset Management Agency of West Bandung Regency. Due to small population, researchers determined sampling using Census Sampling, which is to make entire population into a sample with a total of 16 samples (respondents). Data processing conducted in form of statistical tests based on multiple regressions, as well as hypothesis tests using SPSS 23 application. Based on results of research conducted can be known quality of human resources is good but still have to be considered because there is still dishonesty in presentation of financial statements. Similarly, information technology applied is sufficient but still has to be considered about the software to always be updated and adapted to the needs. Conclusion of this study, Quality of Human Resources has a significant effect on Reliability of Financial Statements and Information Technology has a significant effect on Reliability of Financial Statements.
OPTIMIZING PRODUCTIVE ZAKAT FINANCING: THE MODERATING ROLE OF BUSINESS MENTORING ON SUSTAINABLE WELFARE Ihrom Jaelani; Sari Damayanti; Acim; Misbahul Khoer
Referensi Islamika: Jurnal Studi Islam Vol. 4 No. 3 (2026): JUNI
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ri.v4i3.549

Abstract

This study aims to evaluate the efficacy of productive zakat financing on the creation of sustainable welfare for mustahik (zakat recipients), and to explore the potential moderating role of business mentoring as a behavioral control mechanism. An explanatory quantitative approach was applied to a purposively selected surviving cohort comprising 75 micro-entrepreneurs who received assistance from the National Board of Zakat (BAZNAS) in Ciamis Regency, Indonesia. Data were collected via structured questionnaires and analyzed using Moderated Regression Analysis (MRA), deliberately adopting a mean-centering procedure to mitigate the risks of structural multicollinearity inherent in interaction terms. Baseline linear regression results suggest that productive zakat financing has a significant direct effect on welfare (R2 = 0.695, p < 0.05). Furthermore, the MRA indicates the presence of a moderation effect, wherein business mentoring appears to act as a significant positive moderator (β = 0.040, p = 0.029). The inclusion of this interaction variable increases the model's explanatory power to 85.8% (R2 = 0.858). These findings suggest that Islamic philanthropy regulators may benefit from adopting an integrated incubation ecosystem that systemically bundles capital provision with mentor education. The primary limitation of this study is its inherent susceptibility to survivorship bias, as it evaluates only active business units, combined with a cross-sectional observation design that limits the assertion of definitive causal inferences over extended time horizons. This research highlights a potential paradigm shift in zakat program evaluation by positioning business mentoring not merely as a parallel predictor variable, but as a crucial moderating mechanism that facilitates the attainment of holistic prosperity guided by Maqashid Sharia.
Co-Authors Acim Egi Fahrana Ihrom Jaelani Sri Dewi Anggadini Vira Mutiara Subekti