文章基本信息

标题：The Analysis of Amil Competency and Its Effects on The Implementation of Zakat on Amil Zakat Institution
本地全文：下载
作者：Suci Astuti ; Suci Astuti ; Asrori 等
期刊名称：Accounting Analysis Journal
印刷版ISSN：2252-6765
出版年度：2016
卷号：5
期号：3
页码：248-255
语种：English
出版社：Universitas Negeri Semarang
摘要：The purpose of this study is to examine the influence of sharia competency, accounting competency, and zakat managerial competency to the implementation of accounting zakat. The population of this study was Amil Zakat Institution in Semarang, that there were 5 (five) institutions. The sampling technique used sample population that all populations became sample in this study. Based on the sample technique, it was obtained 31 respondents. The analysis method data was regression equation analysis helped by analysis tool of IBM SPSS 21. The results showed that sharia competency significantly affected to the implementation of zakat accounting with the direction of negative relationship, accounting competency did not significant effect, and zakat managerial competency significantly affected to the implementation of zakat accounting with the direction of relationship positive. The simultaneous test showed that sharia competency, accounting competency, and zakat managerial competency affected significantly to the implementation of zakat accounting.
其他摘要：Tujuan dari penelitian ini untuk menguji pengaruh kompetensi syariah, kompetensi akuntansi, dan kompetensi manajerial zakat terhadap implementasi akuntansi zakat. Populasi penelitian ini adalah lembaga amil zakat di Kota Semarang yaitu ada 5 lembaga. Tekn
关键词：Sharia Competency; Accounting Competency; Zakat Managerial Competency; Zakat Accounting Implementation