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All Journal Balance: Journal of Islamic Accounting I-PHILANTHROPY: A Research Journal on Management of Zakat and Waqf Balance: Journal of Islamic Accounting
Triya Oftafiana
Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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THE EFFECT OF SHARIA AUDIT ON THE LEVEL OF PUBLIC TRUST IN THE NATIONAL ZAKAT AMIL TULUNGAGUNG Siti Zulaekah Zulaekah; Triya Oftafiana; Mei Azizatur Rohmah
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 3 No 2 (2022): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v3i2.5661

Abstract

A sharia audit is a procedure that entails a systematic review of a sharia financial institution's whole operation for conformity with sharia rules. Internal audits, external audits, and any other activities requiring adherence to sharia principles are examples of these activities. Internal and external auditors can both do Sharia audits. The general public's trust is crucial to the efficacy of zakat management. In part, a sharia audit can be used to maintain and ensure the integrity of zakat management organizations in their implementation of sharia principles. The goal of this study was to use a descriptive quantitative research technique as well as a literature review from relevant sources, including earlier studies. The findings suggest that implementing a good and legal sharia audit in zakat institutions will have a significant impact on the level of public trust. Sharia-compliant auditing is an important part of restoring public trust in zakat institutions.
The Effect of Religiosity, Perception, Income, and Media Access to Information on Public Waqf Intentions in Cash Waqf Linked Sukuk in City of Surabaya Triya Oftafiana; Siswahyudianto -
Jurnal I-Philanthropy Vol 3 No 1 (2023): I-PHILANTHROPY:A Research Journal On Management Of Zakat and Waqf
Publisher : Prodi Manajemen Zakat dan Wakaf Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/iphi.v3i1.17460

Abstract

Indonesia as a country that has the largest Muslim population in the world makes it a very large waqf potential. However, the development of productive waqf is still not massive, one of which is Cash Waqf Linked Sukuk. This is due to a lack of religious knowledge, access to information media, or studies on productive waqf and public awareness for waqf. In addition, the domination of public perceptions of traditional waqf is also an obstacle in the development of CWLS instruments. Therefore, this study aims to determine the effect of religiosity, perception, income, and access to information media on the intention of waqf people in Cash Waqf Linked Sukuk in the City of Surabaya. This research method uses a quantitative approach with primary data in the form of questionnaires distributed to 168 respondents who meet the criteria. The sampling technique used is probability sampling by determining individual samples by accidental sampling. The data analysis technique in this study used multiple linear regression analysis. Based on the regression test, it shows that the variables of religiosity, perception, and income have a positive and significant effect on the intention to waqf in CWLS. While the information media access variable has no positive and significant effect on waqf intentions in CWLS. Based on the f test, it shows that the five independent variables jointly affect the dependent variable with f count > f table (40.176 > 2.43) with a significance value (0.000 <0.05). The coefficient of determination test shows that 49.6% of the independent variables can influence the dependent variable, while the rest are influenced by other variables.
THE EFFECT OF SHARIA AUDIT ON THE LEVEL OF PUBLIC TRUST IN THE NATIONAL ZAKAT AMIL TULUNGAGUNG Siti Zulaekah Zulaekah; Triya Oftafiana; Mei Azizatur Rohmah
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 3 No 2 (2022): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v3i2.5661

Abstract

A sharia audit is a procedure that entails a systematic review of a sharia financial institution's whole operation for conformity with sharia rules. Internal audits, external audits, and any other activities requiring adherence to sharia principles are examples of these activities. Internal and external auditors can both do Sharia audits. The general public's trust is crucial to the efficacy of zakat management. In part, a sharia audit can be used to maintain and ensure the integrity of zakat management organizations in their implementation of sharia principles. The goal of this study was to use a descriptive quantitative research technique as well as a literature review from relevant sources, including earlier studies. The findings suggest that implementing a good and legal sharia audit in zakat institutions will have a significant impact on the level of public trust. Sharia-compliant auditing is an important part of restoring public trust in zakat institutions.
Co-Authors Mei Azizatur Rohmah Siswahyudianto - Siti Zulaekah Zulaekah