Pengaruh Akuntabilitas Publik, Transparansi Publik, Pengawasan dan Altruisme terhadap Pengelolaan Dana Zakat, Infaq dan Shadaqah di Lazismu Sumatera Utara dengan Standar Akuntansi Zakat sebagai Variabel Moderating

Abstract

The objective of this research is to determine the effect of public accountability, public transparency, surveillance, and altruism on the management of sakat, infog and sadaqah finds at Lazismu North Sumatera. Furthermore, this research also examines Zakat Accounting Standards as a moderating variable for the relationship between public accountability, public transparency, supervision and altruiem with the management of zakat, infaq and sadaqah funds at Lexismu North Sumatera. The design of this research uses the quantitative approach with primary data from 17 Lazismu offices in North Sumatera at the sample. The sample is taken from the entire population. The data analysis technique used is SEM (Structural Equation Modelling) alded by Amas 22 software. The results of this research show that public accountability, public transparency, surveillance, and altruism have the significant effects on the management of zakat, infaq and sadaqah funds at Lazismu North Sumatera both partially and simultaneously. Zakat accounting standards can moderate the effects of public accountability, public transparency, naveillance, and altruism on the management of zakat, infaq and shdaqah funds at Lazismu North Sumatera.