Pengaruh Penerapan Standar Akuntansi Zakat, Transparansi, Kualitas Sumber Daya Manusia, dan Kompetensi Sumber Daya Manusia terhadap Pengelolaan Dana Zakat pada Lazismu Medan

Abstract

This study aims to determine the effect of applying zakat accounting standards, transparency, quality of human resources, and competence of human resources on the management of zakat funds at LazisMu Medan. This type of research is associative research and quantitative approach. The type of data used in this research is primary data in the form of questionnaires distributed to 54 zakat managers LazisMu Medan City as a research sample. The analysis technique used is multiple linear regression analysis. The results of this study indicate that the application of zakat accounting standards has a positive and significant effect on the management of zakat funds at LazisMu Medan. Transparency has a positive and significant effect on the management of zakat funds at LazisMu Medan. The quality of human resources has a positive and significant effect on the management of zakat funds at LazisMu Medan. Human resource competence has a positive and significant effect on the management of zakat funds at LazisMu Medan.