The Quality of Financial Reporting of Zakat Funds in West Java

Abstract

—This study aims to determine the implementation of zakat accounting information systems on the quality of financial reporting for district / city BAZNAS in West Java Province. This research is motivated by the phenomenon that the quality of financial reporting in BAZNAS has not been integrated as a whole, this is due to the lack of adequate information systems used in Baznas specifically relating to system components used. The research method used is a survey. With a sample of 21 Baznas. The research respondents were users of the accounting information system at Baznas, with the validity and reliability research instrument and the statistical analysis used was simple regression. The results of the study prove that the quality of information on the financial reporting of the National Bureau of National Education is greatly influenced by the system used by the National Police, the better the system used, the better the quality of financial reporting that results.