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SPATIAL DISTRIBUTION OF THE EARTHQUAKE EPISENTRUM BASED ON GEOGRAPHIC INFORMATION SYSTEM (GIS) ON AMBON ISLAND Mohammad Amin Lasaiba; Hajirun Arfa
Tunas Geografi Vol 11, No 1 (2022): JURNAL TUNAS GEOGRAFI
Publisher : Department of Geography Education, Faculty of Social Sciences, Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/tgeo.v11i1.34931

An earthquake is shaking on the earth's surface resulting from seismic waves due to the sudden release of energy from within the earth. This study examines the spatial distribution of the earthquake hypocenter based on the Geographic Information System on Ambon Island. The research method used is descriptive qualitative and spatial which emphasizes spatial pattern, spatial structure, and spatial tendency. Data were obtained from geological maps, topographic maps, land use maps, Digital Elevation Model (DEM) SRTM 30 m resolution, as well as secondary data in the form of earthquake epicenter data from BMKG, as well as literature related to the problems studied. This data is then processed using ArcGis v software. 10.6 Ermapper 7.2 and Global Mapper v. 23.1. The results of the research show that the September 26, 2019, Ambon earthquake, whose location is concentrated between the islands of Ambon and Haruku, extends north to the southwest of Kairatu, Seram Island. The location of the epicenter is a tectonic active area. The area of Seram Island and its surroundings is close to the Seram fault which can generate a large earthquake with a thrust type of fault. Earthquakes with a magnitude of 3.0 SR to 4.0 SR are very common on Ambon Island, while earthquakes of 5.0 SR and above are rare and almost all of these earthquakes fall into the category of shallow earthquakes (< 70 km), namely with an average depth of 10 Km.

The Role of Quality of Academic Information Systems and Facilities on Student Loyalty Milka Rositi Sianipar; Efendy Pakpahan; Putranto Manalu
Jurnal Manajemen Bisnis Vol 13, No 2: September 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v13i2.13641

Abstract: The growth of quality standards, as well as, higher student demands has implications for higher education to improve service quality to be able to provide satisfaction that leads to increased student loyalty.Research aims: This study determines the effect of academic information systems and facilities on student loyalty at the Faculty of Economics, Universitas Prima Indonesia through satisfaction as an integral variable.Design/Methodology/Approach: Data analysis using path analysis, and feasibility test of the model with the Smartpls 3.0 program. The population in this study were all 5th term students of Management Undergraduate Degree and Accounting Undergraduate Degree. The number of samples was determined using the Krejcie-Morgan table so that 291 people were selected.Research findings: The results showed that the academic information system had a significant positive effect on student loyalty through satisfaction, so that the satisfaction variable mediates the academic information system on student loyalty (t-statistic = 2.131 ( t-table): p-value = 0.034). Likewise, the effect of facilities on student loyalty through satisfaction as an intervening variable that shows a significant value (t-statistic = 2,220 ( t-table): p-value = 0.027).Theoretical contribution/Originality:. The novelty of this research is that increasing student loyalty can be done by improving academic information system services and adequate campus facilities.Practitioner/Policy implication: The university management must provide quality facilities and infrastructure to increase student loyalty.

The Value Relevance of Non-Financial Information to Firm Profitability: an Empirical Study on the Hypercompetitive Industry Usman, Berto; Afandy, Chairil; Kamaludin, Kamaludin
JDM (Jurnal Dinamika Manajemen) Vol 13, No 2 (2022): September 2022
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v13i2.34473

The purpose of this study is to examine the relationship between non-financial information and firm profitability. The data and samples were extracted from publicly listed companies (PLCs) operating in the U.S. hypercompetitive industry. The U.S. (NYSE) setting of the study was chosen due to the efficiency of its capital market. The efficiency of the NYSE can be identified from the rapid adjustment of stock price movement as a consequence of incoming new information. By employing panel data regression analysis of 83 companies spanning from 2011 to 2016 (498 firm-year observations), this study tests the relevance of firms’ non-financial on firm profitability. The findings suggest that non-financial information has shown a positive and relevant association with firm profitability. Thus, the presence of CSR reports (CSR_Rep), and high CSR performance scores (CSR_Perf) as the proxies of non-financial information is positively associated with firms’ profitability (ROA and ROE). In this regard, the company might explore the benefit of gaining a positive reputation and better business legitimacy from society as well as their stakeholders.

Hot-Fit Model to Measure the Effectiveness and Efficiency of Information System in Public Sector Elvira Esperanza Sala; Apol Pribadi Subriadi
The Winners Vol. 23 No. 2 (2022): The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v23i2.7423

The research aimed to determine the effectiveness and efficiency of the information systems’ implementation. The research used the modified Human Organization Technology-Fit (HOT-Fit) as the model to measure information systems’ effectiveness and efficiency. Each indicator of the HOT-Fit model is mapped into two categories, namely effectiveness and efficiency. Data collection was conducted through interviews with the users of population administration information system (SIAK), and observation of activities at the public office. The data were analyzed qualitatively by assessing the achievement of each indicator of effectiveness and efficiency found in the interview and observation. It is found that effectiveness indicators are level of use, attitude, perceived usefulness, communication, availability, security, completeness, accuracy, timeliness, empathy, and transparency. Meanwhile, indicators to measure efficiency are users, training, staff support, ease of use, ease of learning, response time, access to technical support, and quick responsiveness. The research also expands the scope of the HOT-Fit model in evaluating information systems. Practically, the research can be a reference for evaluating the effectiveness and efficiency of information system implementation in the public sector. It also can be used to improve the achievement of indicators that have not achieved maximum results to improve services to the community.

DESIGN OF SCHOOL INFORMATION SYSTEMS USING THE TOGAF ADM METHOD AT SMKN 1 KEMLAG Muhamad Irfan Fanani; Eman Setiawan
Jurnal Simantec Vol 10, No 2 (2022)
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/simantec.v10i2.13791

In the process of developing the right information system, of course, there are several aspects that need to be considered. For example, the development of the system has an enterprise architecture basis, which has a pattern in terms of planning, designing, and managing the information system itself. For now, SMK NEGERI 1 KEMLAGI has not integrated information systems in both academic and non-academic fields such as administrative management, library management and school facilities and infrastructure. All activities carried out have been assisted by the existence of IT infrastructure such as computers and networks, but this is not enough to adapt to the dynamic development of application technology. Based on these problems, an architectural design is needed that can be a solution for academic and non-academic information system management. The design uses the TOGAF ADM method, this method is known to be complete and easy to use. In the application of TOGAF ADM, a good understanding of the business processes of the relevant organizations must be mastered. So that it can provide a good guide for creating a blueprint for the required information system components

The Effect of Flipped Classroom Model with Information Search Strategy Through Moodle-Based E-Lematika on Students' Self-Efficacy in Mathematics Amalia Husna; Sofnidar Sofnidar
JURNAL PENDIDIKAN MATEMATIKA Vol 6, No 1: Mei 2022
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/kontinu.6.1.14-31

Self-efficacy has a great influence on learning outcomes and academic achievement. However, many students have low self-efficacy in mathematics. For this reason, a learning process is needed that can help improve students' self-efficacy in mathematics. This study aimed to determine the effect of the inverted classroom model with information search strategies through moodle-based e-lematika media on students' self-efficacy in mathematics. This research is a type of quantitative research with a quasi-experimental design method. The population of this research is class XI students of SMK N 1 Jambi City and two sample classes, namely 31 students of class XI TKJ 1 and 31 students of class XI TKJ 5, respectively, the experimental class and control class. The self-efficacy questionnaire data analysis for the two classes was carried out using the independent sample t-test, which showed the value of sig. (2-tailed) is 0.000 < 0.05. So, there is a significant effect on the application of the flipped classroom model with information search strategies through moodle-based e-lematika media on students' self-efficacy.

Feature selection using regression mutual information deep convolution neuron networks for COVID-19 X-ray image classification Tongjai Yampaka; Suteera Vonganansup; Prinda Labcharoenwongs
International Journal of Advances in Intelligent Informatics Vol 8, No 2 (2022): July 2022
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Coronavirus disease (COVID‐19) is a pandemic disease that has spread rapidly among people living in many countries. The effective screening and immediate medical response for the infected patients are important to treat with stopping the spread of COVID‐19 disease. Chest radiography (CXR) image is usually required for lung severity assessment. However, chest X-rays in COVID-19 interpretation is required expert radiologists’ knowledge. This study aims to improve the COVID-19 X-ray image classification by feature selection technique using the regression mutual information deep convolution neuron networks (RMI Deep-CNNs). The dataset consists of 219 COVID-19, 500 viral pneumonias, and 500 normal chest X-ray images. CXR images were comprehensively pre-trained using DCNNs to extract image features, then, the critical features were selected using regression mutual information followed by the fully connected with softmax layer for classification. These networks were compared for the classification of two different schemes (ResNet152V2 and InceptionV3). The classification accuracy, sensitivity, and specificity for both schemes were 92.21%, 100%, 90% and 91.39%, 100%, 82.50%, respectively. In addition, RMI Deep-CNNs not only improve the accuracy but also reduce trainable features by over 80%. This approach tends to significantly improve the computation time and model accuracy for COVID‐19 classification.

Evidence-based Practice and Information and Communication Technology: Stakeholders’ Insights Melati Fajarini; Sri Rahayu; Agus Setiawan
Jurnal Berita Ilmu Keperawatan Vol 15, No 2 (2022): July 2022
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/bik.v15i2.17727

Stakeholders’ role to support evidence-based practice (EBP) and enhancing the use of information and communication technology (ICT) for EBP is essential. However, how EBP is supported and how ICT is utilized in health care providers is unknown. Aim: This study aims to explore stakeholders’ insights regarding the implementation of EBP and the use of ICT. A qualitative study with semi-structured face-to-face interview was used to obtain the aim. Using purposive sampling, eleven management representatives from public and private hospitals, clinics, and health office in Depok city, Indonesia were asked about EBP and ICT. Data were recorded, transcribed, and analyzed thematically. Five themes emerged from this study. EBP services availability and accessibility showed ICT sources were adequate, but still need improvement in the library and Education and Training Department (ETD); Healthcare workforce represented doctors and nurses who hardly generate research although permitted by the stakeholders; Health information system such as clinical cases forums in hospitals was established, but current evidence was rarely discussed; Funding for research and training related to EBP were not allocated; Leadership and governance showed there were limited policies on EBP and clinical instructors available in hospitals but generally work on supporting training and student practices. Although EBP implementation needs improvement, the stakeholders in this study mostly support EBP and enable ICT for EBP purposes. Advocacy on policy and resource arrangements is urged to support information initiatives.

Determinant Analysis of Accounting Information Disclosure on Financing Transactions for Sharia Commercial Banks Yenny Novita Sari; Noven Suprayogi
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 4 (2022): Juli-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20224pp482-494

ABSTRAK Pembiayaan merupakan sumber pendapatan dan sumber risiko terbesar bagi bank. Sehingga pengungkapan informasi akuntansi mengenai pembiayaan penting bagi pemegang saham untuk mengambil keputusan ekonomi. Tujuan penelitian ini untuk menguji tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah pada Bank Umum Syariah di Indonesia. Selain itu untuk menganalisis faktor-faktor yang mempengaruhi tingkat pengungkapan informasi tersebut. Sampel menggunakan 7 Bank Umum Syariah di Indonesia yang beroperasi dalam periode 2016-2020. Indeks rata-rata tidak tertimbang digunakan untuk mengukur tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah sesuai standar PSAK dan PAPSI 2013. Model analisis regresi data panel digunakan untuk menganalisis faktor-faktor yang mempengaruhi tingkat pengungkapan informasi tersebut. Penelitian menemukan bahwa rata-rata tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah sebesar 0,616 dan belum ada yang mematuhi standar secara penuh. Ukuran bank dan usia bank berpengaruh negatif signifikan, ukuran dewan komisaris berpengaruh positif signifikan serta keahlian komite audit tidak berpengaruh signifikan terhadap tingkat pengungkapan informasi akuntansi transaksi pembiayaan syariah. Temuan ini memberikan implikasi bahwa pemegang saham dapat mempertimbangkan ukuran bank, usia bank, dan ukuran dewan komisaris untuk meningkatkan tingkat pengungkapan informasi akuntansi pembiayaan. Temuan ini dapat dijadikan bahan evaluasi bagi lembaga regulator terkait praktik pengungkapan informasi akuntansi pembiayaan sesuai standar. Kata kunci: Tingkat Pengungkapan Informasi Akuntansi Transaksi Pembiayaan Syariah, Ukuran Bank, Usia Bank, Keahlian Komite Audit, Ukuran Dewan Komisaris. ABSTRACT Financing is the largest source of income and the biggest source of risk for banks. Therefore, disclosure of accounting information regarding financing is important for shareholders to make economic decisions. The purpose of this study was to examine the level of disclosure of accounting information for Islamic financing transactions at Islamic Commercial Banks in Indonesia. In addition, this study analyzes the factors that influence the level of disclosure of that information. The samples used 7 Islamic Commercial Banks in Indonesia operating in the 2016-2020 period. The unweighted average index is used to measure the level of disclosure of accounting information for sharia financing transactions according to the PSAK and PAPSI 2013 standards. The panel data regression analysis model is used to analyze the factors that influence the level of information disclosure. The study found that the average level of disclosure of accounting information for Islamic finance transactions was 0.616 and none of them fully complied with the standards. The size of the bank and the age of the bank had a significant negative effect, the size of the board of commissioners had a significant positive effect and the expertise of the audit committee had no significant effect on the level of disclosure of accounting information on Islamic financing transactions. This finding implies that shareholders can consider bank size, bank age, and board of commissioners size to increase the level of disclosure of financial accounting information. These findings can be used as evaluation material for regulatory agencies regarding the practice of disclosing financial accounting information according to standards. Keywords: Level of Disclosure of Accounting Information on Islamic Financing Transactions, Bank Size, Age of the Bank, Expertise of the Audit Committee, Board of Commissioners Size. DAFTAR PUSTAKA Abad, C., & Bravo, F. (2018). Audit committee accounting expertise and forward-looking disclosures A study of the US companies. Management Research Review, 41(2), 166–185. https://doi.org/10.1108/MRR-02-2017-0046 Akhtaruddin, M. (2005). Corporate mandatory disclosure practices in Bangladesh. International Journal of Accounting, 40(4), 399–422. https://doi.org/10.1016/j.intacc.2005.09.007 Amrin, A. (2018). Karakteristik perusahaan dalam praktik pengungkapan wajib pada laporan keuangan perbankan Syariah di Indonesia. Jurnal Bisnis dan Kewirausahaan, 7(4), 346–359. Bédard, J., & Gendron, Y. (2010). Strengthening the financial reporting system: Can audit committees deliver? International Journal of Auditing, 210, 174–210. https://doi.org/10.1111/j.1099-1123.2009.00413.x CNBC Indonesia. (2019). BNI raih penghargaan BUMN keuangan listed award 2018. Retrieved from https://www.cnbcindonesia.com/news/20191114223351-51-115408/bni-raih-penghargaan-bumn-keuangan-listed-award-2018 Darmadi, S. (2013). Corporate governance disclosure in the annual report: An exploratory study on Indonesian Islamic banks. Humanomics, 29(1), 4–23. https://doi.org/10.1108/08288661311299295 Dharma, C. Y. S., & Nugroho, P. I. (2013). Corporate governance, financial distress, and voluntary disclosure. Proceedings of the International Conference on Managing the Asian Century, 217–224. https://doi.org/10.1007/978-981-4560-61-0 Diono, H., & Prabowo, T. J. W. (2017). Analisis pengaruh mekanisme corporate governance, profitalbilitas, dan ukuran perusahaan terhadap tingkat pengungkapan sustainability report. Diponegoro Journal of Accounting, 6(3), 615–624. El-Halaby, S., & Hussainey, K. (2016). Determinants of compliance with AAOIFI standards by Islamic banks. International Journal of Islamic and Middle Eastern Finance and Management, 9(1), 143-168. https://doi.org/10.1108/IMEFM-06-2015-0074 Falendro, A., Faisal, F., & Ghozali, I. (2018). Characteristics of the board of commissioners, committees and disclosure of company risk. Jurnal Reviu Akuntansi dan Keuangan, 8(2), 115–124. https://doi.org/10.22219/jrak.v8i Ikatan Akuntan Indonesia. (2020). Standar akuntansi keuangan syariah per 1 Januari 2020. Jakarta: Ikatan Akuntan Indonesia. Inchausti, B. G. (1997). The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. European Accounting Review, 6(1), 45–68. https://doi.org/10.1080/096381897336863 Jensen, M. C. (1993). The modern industrial revolution, exit, and the failure of internal control systems. The Journal of Finance, 48(3), 831–880. https://doi.org/10.1111/j.1540-6261.1993.tb04022.x Khaddafi, M., Siregar, S., Noch, M. Y., Nurlaila, S. A., Harmain, S. H., Sumartono, P., & Ikhsan, A. (2017). Akuntansi Syariah Meletakkan Nilai-nilai Syariah Islam dalam ilmu Akuntansi. Medan: Madenatera. Kumparan. (2020). BNI Syariah raih penghargaan kepatuhan pelaporan keuangan terbaik dari BI. Retrieved from https://kumparan.com/kumparanbisnis/bni-syariah-raih-penghargaan-kepatuhan-pelaporan-keuangan-terbaik-dari-bi-1ukJaSPcDCE Madi, H. K., Ishak, Z., & Manaf, N. A. A. (2014). The impact of audit committee characteristics on corporate voluntary disclosure. Procedia - Social and Behavioral Sciences, 164, 486–492. https://doi.org/10.1016/j.sbspro.2014.11.106 Mangena, M., & Pike, R. (2005). The effect of audit committee shareholding, financial expertise and size on interim financial disclosures. Accounting and Business Research, 35(4), 327–349. https://doi.org/10.1080/00014788.2005.9729998 Mangena, M., & Tauringana, V. (2007). Corporate compliance with non-mandatory statements of best practice: The case of the ASB statement on interim reports. European Accounting Review, 16(2), 399–427. https://doi.org/10.1080/09638180701391014 Marini, M., & Kusumawati, S. M. (2017). Analisis pengaruh financial leverage, ukuran, jenis auditor, profitabilitas, umur, dan risiko terhadap pengungkapan laporan perusahaan manufaktur periode 2011 – 2014. Jurnal Akuntansi Bisnis, 9(1), 91–114. https://doi.org/10.30813/jab.v9i1.875 Matuszak, L., Różańska, E., & Macuda, M. (2019). The impact of corporate governance characteristics on banks’ corporate social responsibility disclosure: Evidence from Poland. Journal of Accounting in Emerging Economies, 9(1), 75–102. https://doi.org/10.1108/JAEE-04-2017-0040 Nurdin, N. N., Hady, H., & Nalurita, F. (2019). Pengaruh ukuran perusahaan, profitabilitas dan leverage terhadap pengungkapan intellectual capital. Prosiding Seminar Nasional Pakar, 1–7. https://doi.org/10.25105/pakar.v0i0.4301 Nurkhin, A., Wahyudin, A., Mukhibad, H., Fachrurrozie, & Baswara, S. Y. (2019). The determinants of Islamic governance disclosure: The case of Indonesian Islamic banks. Banks and Bank Systems, 14(4), 143–152. http://dx.doi.org/10.21511/bbs.14(4).2019.14 Nuswandari, C. (2009). Pengungkapan pelaporan keuangan dalam perspektif signalling theory. Jurnal Ilmiah Kajian Akuntansi, 1(1), 48-57. Ousama, A. A., & Fatima, A. H. (2010). Voluntary disclosure by Shariah approved companies: an exploratory study. Journal of Financial Reporting and Accounting, 8(1), 35–49. https://doi.org/10.1108/19852511011055943 Pah, V. C. (2020). Analisis faktor-faktor yang mempengaruhi pengungkapan internet financial reporting; relevansi bagi pemegang saham di bursa efek Indonesia. Jurnal Thesis, 1-28. Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta. Rokhlinasari, S. (2016). Teori–teori dalam pengungkapan informasi corporate social responbility perbankan. Al-Amwal: Jurnal Ekonomi dan Perbankan Syari’ah, 7(1), 1–11. http://dx.doi.org/10.24235/amwal.v7i1.217 Sellami, Y. M., & Tahari, M. (2017). Factors influencing compliance level with AAOIFI Financial accounting standards by Islamic banks. Journal of Applied Accounting Research, 18(1), 137–159. https://doi.org/10.1108/JAAR-01-2015-0005 Sembiring, E. R. (2005). Karakteristik perusahaan dan pengungkapan tanggung jawab sosial: Study empiris pada perusahaan yang tercatat di bursa efek Jakarta. SNA VIII Solo, September, 379–395. Subroto, B. (2014). Pengungkapan wajib perusahaan publik: kajian teori dan empiris. Malang: UB Press. Sudarmaji, A. M., & Sularto, L. (2007). Pengaruh ukuran perusahaan, profitabilitas, leverage, dan tipe kepemilikan perusahaan terhadap luas voluntary disclosure laporan keuangan tahunan. Proceeding PESAT (Psikologi, Ekonomi, Sastra, Arsitek & Sipil, 2(1858–2559), A53–A61. https://doi.org/10.1049/ip-f-1.1985.0021 Sunyoto, & Hidayanti, E. (2009). Pentingnya pengungkapan laporan keuangan dalam meminimalisasi asimetri informasi. Jurnal WIGA, 2(2), 19–28. Tabash, M. I. (2019). An empirical investigation on the relation between disclosure and financial performance of Islamic banks in the United Arab Emirates. The Journal of Asian Finance, Economics and Business, 6(4), 27–35. http://dx.doi.org/10.13106/jafeb.2019.vol6.no4.27 Ulum, I. (2009). Intellectual capital: Konsep dan kajian empiris. Yogyakarta: Graha Ilmu. Upperline. (2017). ARA 2016: BNI raih penghargaan tertinggi BUMN keuangan listed - media korporasi Indonesia. Retrieved from https://upperline.id/post/ara-2016-bni-raih-penghargaan-tertinggi-bumn-keuangan-listed Usanti, T. P. (2019). Pengelolaan risiko pembiayaan di bank syariah. ADIL: Jurnal Hukum, 3(2), 408. https://doi.org/10.33476/ajl.v3i2.817 Vanza, S., Wells, P., & Wright, A. (2018). Do asset impairments and the associated disclosures resolve uncertainty about future returns and reduce information asymmetry? Journal of Contemporary Accounting & Economics, 14, 22–40. https://doi.org/10.1016/j.jcae.2018.02.003 Wahyuni, C. E., & Diantimala, Y. 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Selection of Financial Information Publication Media at LAZNAS LMI According to Muzakki Alfi Laili Azizah; Dian Filianti
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 4 (2022): Juli-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20224pp586-599

ABSTRAK Semakin berkembangnya teknologi dan informasi, lembaga zakat dituntut untuk memanfaatkan situasi yang ada. Salah satu pemanfaatan tersebut ditunjukkan dengan adanya menggunaan media publikasi informasi keuangan yang beragam. Penelitian ini bertujuan untuk mengetahui media publikasi informasi keuangan menurut muzakki dilihat dari jenis media pelaporan, aksesibilitas, bentuk penyajian dan potensi pemahaman. Penelitian ini mengggunakan metode kuantitatif dengan teknik analisis AHP (Analytical Hierarchy Process). Alat ukur yang digunakan dalam penelitian ini yaitu expertchoice. Populasi dalam penelitian ini yaitu muzakki LAZNAS LMI dengan menggunakan 50 sampel. Temuan dalam penelitian ini menunjukkan bahwa secara hirarki yang menjadi media publikasi pilihan muzakki yaitu media sosial dengan bobot nilai (0.403), website dengan bobot nilai (0.243), majalah dengan bobot nilai (1.69), dan terakhir poster dengan bobot nilai (0.88). Hasil temuan dalam penelitian dapat diimplikasikan oleh LAZNAS LMI dalam bentuk pemaksimalan penggunaan media sosial sebagai media publikasi informasi keuangan. Selain itu, penelitian ini dapat dijadikan peningkatan kepercayaan (trust) terhadap LMI sebagai lembaga penghimpun dan penyalur zakat. Kata Kunci: Jenis media pelaporan, aksesibilitas, bentuk penyajian, potensi pemahaman, lembaga zakat. ABSTRACT With the development of technology and information, zakat institutions are required to take advantage of the existing situation. One of these uses is indicated by the use of various financial information publication media. This study aims to determine the financial information publication media according to Muzakki seen from the type of reporting media, accessibility, the form of presentation, and potential for understanding. This study uses quantitative methods with AHP (Analytical Hierarchy Process) analysis techniques. The measuring instrument used in this research is expert choice. The population in this study is LAZNAS LMI muzakki using 50 samples. The findings in this study indicate that hierarchically the publication media of muzakki's choice are social media with a weighted value of (0.403), websites with a weighted value of (0.243), magazines with a weighted value of (1.69), and finally posters with a weighted value of (0.88). The findings in this study can be implied by LAZNAS LMI in the form of maximizing the use of social media as a medium for publishing financial information. In addition, this research can be used to increase trust in LMI as an institution that collects and distributes zakat. Keywords: Types of reporting media, accessibility, the form of presentation, the potential for understanding, zakat institutions. DAFTAR PUSTAKA Adhi, A. (2010). Pengambilan keputusan pemilihan handphone terbaik dengan analytical hierarchy process (AHP). Jurnal Dinamika Teknik, 4(2), 24–33. Al-Sheikh. (2003). Tafsir Ibnu Katsir jilid 2. Jakarta: Gramedia. Alexander, R. M., & Gentry, J. K. (2014). Using social media to report financial results. Business Horizons, 57(2), 161–167. https://doi.org/10.1016/j.bushor.2013.10.009 Amin, M. H., Mohamed, E. K. A., & Elragal, A. (2020). Corporate disclosure via social media: A data science approach. Online Information Review, 44(1), 278–298. https://doi.org/10.1108/OIR-03-2019-0084 Aprilia, I. (2019). Determinan akuntabilitas dan transparansi pengelolaan alokasi dana desa dan dampaknya terhadap kepercayaan masyarakat. Akurasi: Jurnal Studi Akuntansi Dan Keuangan, 2(2), 109–122. https://doi.org/10.29303/akurasi.v2i2.18 Assa’diyah, H., & Pramono, S. (2019). Kenapa muzakki percaya kepada lembaga amil zakat? Jurnal Akuntansi Dan Keuangan Islam, 7(1), 81–100. https://doi.org/10.35836/jakis.v7i1.68 DSAK IAI. (2022). Standar akuntansi keuangan syariah (SAK). Jakarta: Ikatan Akuntan Indonesia. Diatmika, I. G. P. A., & Yadnyana, I. K. (2017). 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(2018). Pengaruh kompetensi aparatur desa dan pemahaman akuntansi desa sebong lagoi kecamatan teluk sebong Bintan. Journal of Maritime Empowerment, 1(1), 49–52. https://doi.org/10.31629/jme.v1i1.1159 Pongoh, M. (2013). Analisis laporan keuangan untuk menilai kinerja keuangan PT. Bumi Resources Tbk. EMBA, 1(3), 669–679. https://doi.org/10.35794/emba.1.3.2013.2135 Pujianto, P., & Asrori, A. (2015). Implementasi PSAK 109 pada OPZ di Kota Semarang. Accounting Analysis Journal, 3(4), 457–465. https://doi.org/10.15294/aaj.v4i1.7831 Puskas Baznas. (2020). Outlook Zakat Nasional 2020. Jakarta: Puskas Baznas. Puskas Baznas. (2021). Outlook Zakat Indonesia 2021. Jakarta: Puskas Baznas. Rahman, T. (2015). Akuntansi zakat, infak dan sedekah (PSAK 109): Upaya peningkatan transparansi dan akuntabilitas organisasi pengelola zakat (OPZ). Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 6(1), 141. https://doi.org/10.18326/muqtasid.v6i1.141-164 Reni Oktavia, E. S. (2017). 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