Pengaruh Penerapan Standar Akuntansi Zakat, Transparansi, Sharia Compliance dan Pengendalian Internal terhadap Pengelolaan Dana Zakat pada Kantor Baznas Provinsi Sumatera Utara

Abstract

Zakat institutions have an important position within the Muslim community as institutions that manage zakat funds, so that as the ummah becomes more advanced, both in terms of economics, science and religious beliefs, it is hoped that the number of muzakki will increase and also the quantity of zakat will increase. Zakat management is carried out by a zakat amil body formed by the government which is organized in the form of a body or institution. The aim of this research is to find out whether the implementation of zakat accounting standards, transparency, sharia compliance and internal control has an effect on the management of zakat funds at the North Sumatra Province Baznas Office. This type of research is associative research with a quantitative approach and the population is all zakat members from Baznas North Sumatra Province, totaling 162 people and the sample used a purposive sampling method so that 61 respondents were obtained. Data was obtained using a questionnaire on a Likert scale and analyzed using multiple linear regression analysis. The research results show that the implementation of zakat accounting standards, transparency, sharia compliance and internal control have a positive and significant effect, partially or simultaneously, on the management of zakat funds.