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All Journal Journal of Islamic Contemporary Accounting and Business
Urmila, Titin
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Economics, Econometrics & Finance

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The Influence of Transparency and Accountability in Zakat Management on Muzakki's Interest at Baznas, Lumajang Regency Urmila, Titin; Suswati Risnaeni, Umi; Farid, Muhammad; Munawaroh, Silvia
Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 2 (2024): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v2i2.357

Abstract

The interest of Muzakki is one of the perspectives used by zakat managers to determine a person's willingness to give zakat on their wealth to a zakat institution. The factors influencing Muzakki's interest in paying zakat are accountability and transparency. In performing zakat payments, it is not uncommon for a Muzakki to choose a zakat payment through an institution recommended by the government, one that is trustworthy in fulfilling its responsibilities, and easily accessible for accurate and sufficient information in every activity. The purpose of this study is to determine the effect of transparency and accountability on zakat management at Baznas, Lumajang Regency. The method used in this study is a quantitative approach. The data collection method was done by sampling due to time, energy, and cost limitations. The analysis method used is quantitative analysis, which is a tool that uses calculations to determine the extent of the influence between variables. The results of this study show a positive and significant effect of the transparency variable on the interest of Muzakki at Baznas, Lumajang Regency. There is also a positive and significant effect of the accountability variable on the interest of Muzakki at Baznas, Lumajang Regency.
The Influence of Sharia Accounting Understanding and the Use of Accounting Applications on the Quality of Financial Reporting Maulidia, Riza; Risnaeni, Umi Suswati; Farid, Muhammad; Urmila, Titin; Sulhani, Sulhani
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 1 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i1.522

Abstract

This study aims to analyze the influence of Sharia accounting understanding and the use of accounting applications on the quality of financial reporting preparation based on Sharia Financial Accounting Standards (SFAS) at The National Board of Zakat (Badan Amil Zakat Nasional or BAZNAS) Lumajang. This research employs a quantitative method by collecting data through surveys and statistical analysis. The results indicate that Sharia accounting understanding significantly affects the quality of financial report preparation at BAZNAS. Furthermore, the use of accounting applications also has a significant impact on improving the quality of financial reporting preparation based on SFAS. These findings highlight the importance of Sharia accounting knowledge and technology utilization in enhancing financial reporting quality in zakat management institutions.
Co-Authors Maulidia, Riza Muhammad Farid Munawaroh, Silvia Risnaeni, Umi Suswati Sulhani, Sulhani Suswati Risnaeni, Umi