Analysis of Factors Influencing the Accountability of Zakat Institutions with Internal Control as a Moderating Variable : An Empirical Study of UPZ Mosques in Medan City

Mustofa Kamal Ahmad Sagala (Universitas Islam Negeri Sumatera Utara Medan, Indonesia)
Saparuddin Siregar (Universitas Islam Negeri Sumatera Utara Medan, Indonesia)
Aqwa Naser Daulay (Universitas Islam Negeri Sumatera Utara Medan, Indonesia)

JURNAL ECONOMINA
Vol. 5 No. 8 (2026): JURNAL ECONOMINA, Agustus 2026

This study aims to analyze the influence of transparency, amil competence, religious leadership, and muzaki participation on the accountability of zakat institutions with internal control as a moderating variable. The study used a quantitative approach with the PLS-SEM method on 100 muzaki at three UPZ Mosques in Medan City. The results showed that transparency, amil competence, religious leadership, and internal control had a significant positive effect on the accountability of zak at institutions, while muzaki participation did not have a significant effect. Internal control acted as a predictor moderator. These findings emphasize the importance of transparency and internal control in improving the accountability of mosque-based zakat management.