Faktor-Faktor yang Mempengaruhi Implementasi Psak 109 dalam Akuntabilitas Dana Lembaga Amil Zakat (LAZ)

  • Wiwik Puji Andriani Universitas Muhammadiyah Jember
  • Diyah Probowulan Universitas Muhammadiyah Jember
  • Ari Sita Nastiti Universitas Muhammadiyah Jember

Abstract

This study aimed to determine the factors that influence the implementation of the article 109 in the accountability of the Amil Zakat Institution (LAZ) in Jember Regency. This research method is a quantitative method. The type of data used in this study is in the form of responses (responses) given by respondents are written responses, in response to written questions (questionnaires) given by the researcher. The data analysis method used in this research is Multiple Linear Regression Analysis. The results of this study indicated that the Role of Local Government, the Role of Professional Organizations, Management Commitment, Education, and Experience have a positive and significant effect on the implementation of PSAK 109. Conclusion, the Role of Local Government, the Role of Professional Organizations, Commitment of Management, Education, and Experience improve the implementation of PSAK 109.

Keywords: Commitment of Management, Education, Experience, Role of Local Government, Role of Professional Organizations

References

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IAI. (2011). Pernyataan Standar Akuntansi Keuangan Nomor 109. Jakarta: IAI

IAI. (2016). Standar Akuntasi Keuangan Revisi 2016. Jakarta: Salemba Empat

Presiden RI. (2003). Undang-Undang Republik Indonesia Nomor 20 Tahun 2003 Tentang Sistem Pendidikan Nasional. https://peraturan.bpk.go.id/Home/Details/40768/uu-no-32-tahun-2004

Presiden RI. (2004). Undang-Undang Republik Indonesia Nomor 32 Tahun 2004 Tentang Pemerintahan Daerah. https://peraturan.bpk.go.id/Home/Details/40768/uu-no-32-tahun-2004

Shahnaz, S. (2016). Penerapan PSAK No. 109 Tentang Pelaporan Keuangan Akuntansi Zakat, Infak/Sedekah Pada Baznas Provinsi Sulawesi Utara. Manado: Universitas Sam Ratulangi

Usdeldi, E. A., & Firmansyah, N. (2017). Faktor Ekstenal dan Internal Yang Mempengaruhi Implementasi PSAK 109 Dalam Akuntabilitas Dana BAZNAS di Provinsi Jambi. Konferensi Ilmiah Akuntansi 4 Fakultas Ekonomi & Bisnis Universitas Pancasila. Jakarta

Widhi, R. (2015). Studi ImplementasiAkuntasi Zakat, Infaq, dan Sedeqah berdasarkan PSAK 109 pada Lembaga Pengelola Zakat di Kabupaten Jember. Skripsi. Universitas Jember. Jawa Timur
Published
2021-09-03
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