Pengaruh Penerapan Standar Akuntansi Zakat (Psak 109), Kualitas Informasi Akuntansi, Transparansi dan Shariah Compliance terhadap Penerimaan Zakat Pada Lembaga Amil Zakat Infaq dan Shadaqah Muhammadiyah (Lazismu) Kota Medan dan Badan Amil Zakat Nasional (Baznas) Kota Medan

Abstract

Purpose – This study aims to determine the effect of the implementation of zakat accounting standards No. 109, the quality of accounting information, transparency, and shariah compliance on collection of zakat. The objects in this study are people who distribute their zakat through the National Institutions of Amil Zakat and the Muhammadiyah Institutions of Amil Zakat, Infaq, and in the Medan City. Methodology – The total population in the study reached 1,272. The determination of the sample size was carried out using the Slovin method with a total sample of 304 people. The sampling technique used in this study was the purposive sampling method. The data used in this study consisted of primary data derived from collecting data on respondents' answers using a questionnaire instrument and secondary data obtained from the financial reports of amil zakat institutions. The data obtained and collected were then processed using the SPSS version 16 application. Finding/Results – The results showed that partially the implementation of zakat accounting standards No. 109 and transparency had a positive and significant effect on collection of zakat. The results of the study show that the quality of accounting information variable shows not significant effect on collection of zakat. Furthermore, the Shariah compliance variable shows not significant effect on the collection of zakat. In simultaneous testing, it was found that the variable implementation of zakat accounting standards No. 109, the quality of accounting information, transparency, and shariah compliance have a simultaneous effect on collection of zakat.