| dc.description.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. | en_US |
