Journal of Islamic Contemporary Accounting and Business
Vol. 3 No. 1 (2025): JICAB

The Influence of Sharia Accounting Understanding and the Use of Accounting Applications on the Quality of Financial Reporting

Maulidia, Riza (Unknown)
Risnaeni, Umi Suswati (Unknown)
Farid, Muhammad (Unknown)
Urmila, Titin (Unknown)
Sulhani, Sulhani (Unknown)



Article Info

Publish Date
12 Mar 2025

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.

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Journal Info

Abbrev

jicab

Publisher

Subject

Economics, Econometrics & Finance

Description

The Journal of Islamic Contemporary Accounting and Business is published by the Sharia Accounting program at the Institut Agama Islam Tazkia. To ensure the quality of the papers published, the journal employs a double-blind review process, where the identities of both the authors and reviewers are ...