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All Journal Journal of Accounting Inquiry Ziswaf Asfa Journal
Afina, Khoirun Nissa
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Religion Economics, Econometrics & Finance Social Sciences

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Peran Moderasi Kinerja Amil Pada Pengaruh Zakat Produktif Terhadap Kesejahteraan Mustahik BAZNAS Kabupaten Demak Afina, Khoirun Nissa; Cahyono, Edi
ZISWAF ASFA Vol 2 No 1 (2024): ZISWAF ASFA Journal (May 2024)
Publisher : ASFA Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69948/ziswaf.18

Abstract

Badan Amil Zakat Nasional Kabupaten Demak merupakan lembaga zakat yang memiliki berbagai program, salah satunya zakat produktif yang berfokus pada pengelolaan dana zakat untuk membantu para mustahik dari BAZNAS Kabupaten Demak meningkatkan kesejahteraan melalui bantuan modal usaha. Penelitian ini bertujuan untuk mengetahui pengaruh zakat produktif terhadap kesejahteraan mustahik dengan kinerja amil sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan melakukan survei melalui kuesioner yang diberikan kepada 158 mustahik penerima bantuan program Zakat Produktif dalam bentuk modal usaha dan bersifat individu dari BAZNAS Kabupaten Demak. Teknik pengambilan sampel yang digunakan adalah sampling jenuh dengan analisis data menggunakan software SPSS. Hasil penelitian menunjukan bahwa zakat produktif dan kinerja amil berpengaruh positif dan signifikan terhadap kesejahteraan mustahik. Namun, kinerja amil tidak dapat memoderasi pengaruh zakat produktif terhadap kesejahteraan mustahik. Meskipun demikian, hasil analisis lebih lanjut dengan melakukan split sampel menunjukkan bahwa kinerja amil dapat memperkuat pengaruh zakat produktif terhadap kesejahteraan mustahik ketika diterapkan pada mustahik yang sudah menikah.
The Effect of Good Corporate Governance and Corporate Social Responsibility on Financial Performance with Earning Management as an Intervening Variable Munandiroh, Luluk Hasanatul; Nabila, Rifda; Afina, Khoirun Nissa
Journal of Accounting Inquiry Vol. 4 No. 2 (2025)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2025.4.2.096-107

Abstract

Purpose: This study examines the influence of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on financial performance, with earnings management as an intervening variable. It provides alternative empirical evidence within the regulatory context of sharia-compliant firms. Methodology: A quantitative approach with panel data is employed. Secondary data were obtained from audited annual reports and sustainability disclosures published on company websites and the Indonesia Stock Exchange (idx.co.id). Purposive sampling identified 23 consumer goods companies listed on the Indonesian Sharia Stock Index (ISSI) for 2020–2023. Findings: The results indicate that GCG has a negative and significant effect on financial performance, suggesting compliance costs or reduced managerial flexibility. CSR shows no effect on financial performance, implying that disclosures in ISSI firms may be symbolic. GCG positively and significantly influences earnings management, while CSR does not. Earnings management has a negative and significant effect on financial performance. Moreover, earnings management does not mediate the relationship between GCG or CSR and financial performance. Novelty: This study focuses on sharia-compliant consumer goods companies listed on ISSI, an institutional context emphasizing ethical governance, transparency, and restrictions on speculative activities. These requirements may generate distinct behavioral patterns in governance, CSR practices, and earnings manipulation, offering insights into how GCG, CSR, and earnings management interact within an ethics-based governance framework.
Co-Authors Edi Cahyono Munandiroh, Luluk Hasanatul Nabila, Rifda