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The Effect of Transparency and Accountability of the Financial Reports of LAZISMU Yogyakarta on Public Trust in Donating
Corresponding Author(s) : Teti Anggita Safitri
Proceedings Universitas Muhammadiyah Yogyakarta Undergraduate Conference,
Vol. 3 No. 1 (2023): Crafting Innovation for Global Benefit
Abstract
With accountability and transparency of financial reports that are carried out by amil zakat institutions, especially LAZ, this gives the public freedom to evaluate performance and gives trust to Muzakki and the public about what has been carried out by Amil Zakat Institutions. Obstacles that impede the development of zakat institutions in managing zakat funds are due to the problem of the lack of understanding of the community or muzaki in understanding the importance of zakat in shared welfare, as well as the lack of trust in zakat institutions. Low awareness of taxpayers, trust in BAZ and LAZ and Muzaki behavior that is still short-term, decentralized, and interpersonal oriented. The purpose of this study was to determine and analyze the influence of the Transparency and Accountability of LAZISMU's reports on the trust of the people of Yogyakarta City. The analytical method used in this research is descriptive variable to analyze the data by describing the data that has been collected from the respondents' answers to the items in the questionnaire. As well as inferential statistical analysis to show the relationship between the research variables. The data analysis technique used in this study is Multiple Regression Analysis to test whether or not the influence of the two independent variables (X1 and X2) has on the dependent variable (Y). based on the results of the research hypothesis on the variable transparency and accountability of financial statements using the F test has a positive and significant influence on public trust in donating to Lazismu Yogyakarta City.
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- Good Amil Governance Di Lembaga Amil Zakat (Studi Pada Dompet Sejuta Harapan Klaten) (Doctoral Dissertation, Iain Surakarta).
- Bahri, S. 2018. Metodologi Penelitian Bisnis. Yogyakarta: Penerbit Andi
- Fitri, Wanda Febilia, dan Dian Retnaningdiah. 2022. Pengaruh Kinerja Keuangan Terhadap Harga Saham Pada Perusahaan Sub Sektor Kesehatan Yang Terdaftar. Journal Competency Of Business 6(1):55–65. https://jurnal.ucy.ac.id/index.php/jcob/article/view/1295.
- Maulidiyah, N., & Darno, D. (2019). Pengaruh Transparansi Dan Akuntabilitas Laporan Keuangan Terhadap Kepercayaan Donatur Di Yayasan Sosial Keagamaan. Neraca: Jurnal Akuntansi Terapan, 1(1), 1-8.
- Nikmatuniayah, Nikmatuniayah, And Marliyati Marliyati. (2015) "Akuntabilitas Laporan Keuangan Lembaga Amil Zakat Di Kota Semarang." Mimbar: Jurnal Sosial Dan Pembangunan 31.2: 485-494.
- Mulyadi, S., Basuki, A. H., & Prabowo, H. (2019). Metode penelitian kualitatif dan mixed method: perspektif yang terbaru untuk ilmu-ilmu sosial, kemanusiaan, dan budaya.
- Musoli. (2021). Peran Kepemimpinan Perempuan, Motivasi Dan Disiplin Kerja Dalam Meningkatkan Kinerja Karyawan. JPIM (Jurnal Penelitian Ilmu Manajemen), 6(1), 64-88.
- Rahmawati, F. 2022. Penerapan Fungsi Manajemen Dalam Pengelolaan Lembaga Amil Zakat Infaq Dan Shodaqoh Muhammadiyah Grobogan. Jurnal Ilmiah 1(2): 199–205.
- Retnaningdiah, Dian and Muafi. 2023. Production and Institutional Contribution to the Competitiveness of MSMEs: The Mediation Role of MSME Performance Based on Green Economy. ICBT 2022: Digitalisation: Opportunities and Challenges for Business pp 278–288.
- Retnowati, N., & Usnan, M. (2020). Pengaruh Transparansi Laporan Keuangan, Akuntabilitas, Pengelolaan Dana Dan Religiusitas Muzaki Terhadap Tingkat Kepercayaan Muzaki Untuk Membayar Zakat Pada Lembaga Amil Zakat (Doctoral Dissertation, Iain Surakarta).
- Ritonga, M. S. A. (2022). Pengaruh Transparansi Dan Akuntabilitas Pengelolaan Zakat, Infaq, Shodaqoh Terhadap Minat Masyarakat Berdonasi Di LazisMu Kota Medan (Doctoral Dissertation).
- Safitri, T. A., & Fathah, R. N. (2018). Pengelolaan Alokasi Dana Desa Dalam Mewujudkan Good Governance. Jurnal Litbang Sukowati: Media Penelitian Dan Pengembangan, 2(1), 89- 105.
- Saputri, K. D. & Nugroho, H. S. 2022. Perbedaan Kinerja Keuangan Sebelum Dan Sesudah Akuisisi Pada Perusahaan Pengakuisisi. Jurnal Cross Border 5(2) 5(2): 1393–1405.
- Samsudin, Agus, And Harjanto Prabowo. 2022. Community-Based Health Coverage At The Crossroad: The Muhammadiyah Health Fund In Indonesia. Indonesian Journal Of Islam And Muslim Societies 12(1): 111-38.
- Sugiyono (2017). Metode Penelitian Kuantitatif, Kualitatif Dan R&D. Bandung: Alfabeta.CV
References
Good Amil Governance Di Lembaga Amil Zakat (Studi Pada Dompet Sejuta Harapan Klaten) (Doctoral Dissertation, Iain Surakarta).
Bahri, S. 2018. Metodologi Penelitian Bisnis. Yogyakarta: Penerbit Andi
Fitri, Wanda Febilia, dan Dian Retnaningdiah. 2022. Pengaruh Kinerja Keuangan Terhadap Harga Saham Pada Perusahaan Sub Sektor Kesehatan Yang Terdaftar. Journal Competency Of Business 6(1):55–65. https://jurnal.ucy.ac.id/index.php/jcob/article/view/1295.
Maulidiyah, N., & Darno, D. (2019). Pengaruh Transparansi Dan Akuntabilitas Laporan Keuangan Terhadap Kepercayaan Donatur Di Yayasan Sosial Keagamaan. Neraca: Jurnal Akuntansi Terapan, 1(1), 1-8.
Nikmatuniayah, Nikmatuniayah, And Marliyati Marliyati. (2015) "Akuntabilitas Laporan Keuangan Lembaga Amil Zakat Di Kota Semarang." Mimbar: Jurnal Sosial Dan Pembangunan 31.2: 485-494.
Mulyadi, S., Basuki, A. H., & Prabowo, H. (2019). Metode penelitian kualitatif dan mixed method: perspektif yang terbaru untuk ilmu-ilmu sosial, kemanusiaan, dan budaya.
Musoli. (2021). Peran Kepemimpinan Perempuan, Motivasi Dan Disiplin Kerja Dalam Meningkatkan Kinerja Karyawan. JPIM (Jurnal Penelitian Ilmu Manajemen), 6(1), 64-88.
Rahmawati, F. 2022. Penerapan Fungsi Manajemen Dalam Pengelolaan Lembaga Amil Zakat Infaq Dan Shodaqoh Muhammadiyah Grobogan. Jurnal Ilmiah 1(2): 199–205.
Retnaningdiah, Dian and Muafi. 2023. Production and Institutional Contribution to the Competitiveness of MSMEs: The Mediation Role of MSME Performance Based on Green Economy. ICBT 2022: Digitalisation: Opportunities and Challenges for Business pp 278–288.
Retnowati, N., & Usnan, M. (2020). Pengaruh Transparansi Laporan Keuangan, Akuntabilitas, Pengelolaan Dana Dan Religiusitas Muzaki Terhadap Tingkat Kepercayaan Muzaki Untuk Membayar Zakat Pada Lembaga Amil Zakat (Doctoral Dissertation, Iain Surakarta).
Ritonga, M. S. A. (2022). Pengaruh Transparansi Dan Akuntabilitas Pengelolaan Zakat, Infaq, Shodaqoh Terhadap Minat Masyarakat Berdonasi Di LazisMu Kota Medan (Doctoral Dissertation).
Safitri, T. A., & Fathah, R. N. (2018). Pengelolaan Alokasi Dana Desa Dalam Mewujudkan Good Governance. Jurnal Litbang Sukowati: Media Penelitian Dan Pengembangan, 2(1), 89- 105.
Saputri, K. D. & Nugroho, H. S. 2022. Perbedaan Kinerja Keuangan Sebelum Dan Sesudah Akuisisi Pada Perusahaan Pengakuisisi. Jurnal Cross Border 5(2) 5(2): 1393–1405.
Samsudin, Agus, And Harjanto Prabowo. 2022. Community-Based Health Coverage At The Crossroad: The Muhammadiyah Health Fund In Indonesia. Indonesian Journal Of Islam And Muslim Societies 12(1): 111-38.
Sugiyono (2017). Metode Penelitian Kuantitatif, Kualitatif Dan R&D. Bandung: Alfabeta.CV