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All Journal Al-Buhuts (e-journal)
Wali Saputra
UIN Sultan Syarif Kasim Riau
Economics, Econometrics & Finance

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Efforts to Increase the Accountability of the National Zakat Agency According to the Perspective of Intellectuals in Pekanbaru City Wali Saputra
Al-Buhuts Vol. 18 No. 1 (2022): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v18i1.2737

Abstract

This study aims to determine the assessment and efforts to improve the accountability of the National Zakat Agency from the perspective of the intellectual circles of Pekanbaru City. This study uses primary data obtained through observation and interviews with intellectuals who are congregations who have been or are currently involved as amil zakat in plenary mosques in Pekanbaru City as a Zakat Collecting Unit in collaboration with the National Zakat Agency of Pekanbaru City. The data analysis method in this study used a qualitative descriptive analysis. The results show that the accountability of the National Zakat Agency of Pekanbaru City is still not optimal in terms of compliance with sharia decisions in contractual transactions with muzakki, aspects of trust in the use of zakat funds, aspects of disclosure of zakat funds, and aspects of organizational governance. Efforts that must be made to increase accountability are first, increasing transparency in the management, receipt and distribution of zakat funds to the public; second, rejuvenating the management of institutions that have caused minimal creativity and innovation in the management of zakat; third, it is not easy to be dragged into the realm of practical politics in the region; fourth, increasing the professionalism of supervisors and zakat operators through training and increasing performance compensation; fifth, increasing monitoring of the publication of monthly, quarterly, semester, and annual reports on the accountability of community zakat funds; sixth, giving awards for work performance and imposing strict sanctions against violations imposed on all management; seventh, increasing socialization and submitting reports to muzakki through mosques and small mosques about where zakat has been distributed; eighth, strive for the financial statements to be audited by a reputable public accounting firm on a regular basis every year.
Determinan Kualitas Audit dalam Perspektif Auditor Indonesia Wali Saputra
Al-Buhuts Vol. 18 No. 2 (2022): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v18i2.3119

Abstract

This study aims to analyze the effect of independence, professional ethics, due professional care, and professional skepticism on audit quality. This study uses primary data obtained by distributing questionnaires to 105 auditors who work in public accountant firms in Indonesia. Data analysis methods used in this study include research instrument testing, classical assumption testing and hypothesis testing using multiple linear regression analysis. The results showed in the F test (simultaneous) that the independence of professional ethical auditors, due professional care, and professional skepticism simultaneously affect audit quality with a sig F value of 0.000 <0.05 and F count of 47.740 and an R Square value of 65.6%. The results of the t test (partial) show that independence affects audit quality with a sig t value of 0.001 <0.05, professional ethics has an effect on audit quality with a sig t value of 0.000 <0.05, due professional care has an effect on audit quality with a sig t value of 0.025 < 0.05 , and professional skepticism has an effect on audit quality with a sig t value of 0.004 < 0.05 So, it can be concluded that independence, professional ethics, due professional care, and professional skepticism simultaneously affect audit quality.
The Influence of Customer Relationship Management and Service Performance on Customer Satisfaction and its Implications for Customer Loyalty of Islamic Banks in Riau Wali Saputra; Bakri Bakri
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4818

Abstract

This study aims to examine the effect of: (1) customer relationship management on customer satisfaction, (2) customer relationship management on customer loyalty, (3) customer satisfaction on customer loyalty, and (4) service performance on customer satisfaction (5) service performance on customer loyalty of Islamic banks in Riau. The research design used in this study is causal quantitative research. The subjects in this study are savings customers in Islamic banks and the objects in this study are service performance, customer relationship management, customer satisfaction, and customer loyalty. The sample in this study amounted to 204 respondents. Data were collected through a questionnaire method, and analysed with a structural equation model. The results showed that: (1) customer relationship management affects customer satisfaction (2) customer relationship management affects customer loyalty, (3) customer satisfaction has no effect on customer loyalty, (4) service performance affects customer satisfaction customer satisfaction, and (5) service performance has no effect on customer loyalty.
Co-Authors Bakri Bakri