Sulistiana, Heny (2025) Pengaruh Akuntabilitas dan Transparansi Entitas Amil Zakat Terhadap Penerimaan Dana Zakat. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to determine and examine the impact of accountability, financial transparency, management, and program transparency on zakat fund receipts. This study used a quantitative approach, targeting BAZNAS and LAZ licensed by the Ministry of Religious Affairs for the 2021–2023 period. The study sample used a purposive sampling method, resulting in 27 zakat collection entities over three years of observation, resulting in 81 samples. Secondary data, in the form of financial and annual reports, was analysed using IBM SPSS. The results showed that accountability, financial transparency, and program transparency had a positive and significant impact on Zakat fund receipts, while management transparency had a positive but insignificant effect. This study supports agency theory, which emphasises the importance of accountability for managed resources through the implementation of PSAK 409 standards and the development of a systematic and adaptive transparency strategy for information technology developments to strengthen governance and increase zakat receipts. Keywords: Accountability, Financial Transparency, Management Transparency, Program Transparency, Zakat Fund Receipts
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics H Social Sciences > HG Finance |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Heny Sulistiana | ||||||||
| Date Deposited: | 08 Oct 2025 08:45 | ||||||||
| Last Modified: | 08 Oct 2025 08:45 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/45465 |
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