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Pengaruh Implementasi PSAK 109, Internet Financial Reporting dan Populasi Muslim Terhadap Realisasi Penerimaan Zakat di Indonesia Tahun 2020-2023

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"Objectives : This study aims to analyze the effect of the implementation of PSAK 109 on
the realization of zakat revenue, focusing on the level of compliance of BAZNAS Province
in presenting financial reports in accordance with the standard. This accounting standard
plays an important role in ensuring transparency and accountability in the management
of zakat, as well as evaluating the role of Internet Financial Reporting (IFR) in enhancing
the transparency and accountability of zakat institutions to provide a deeper
understanding of the effectiveness of technology use in zakat financial reporting.
Methods : This study applies a quantitative method using panel data (pooled data), which
is a combination of time series data and cross-sectional data. The data used is secondary
data obtained from BAZNAS financial reports, the official website of BAZNAS, and other
publications related to the implementation of PSAK 109 and Internet Financial Reporting
(IFR).
Results/findings: The research results show that the implementation of PSAK 109 has a
positive and significant impact on the realization of zakat revenue, indicating that
compliance with Islamic financial reporting standards can enhance public trust and the
effectiveness of zakat fund collection. On the other hand, IFR does not show a significant
impact, suggesting that the digitalization of reporting has not yet been fully utilized or
understood by the wider community. Meanwhile, the control variable of the Muslim
population also does not have a significant effect, indicating that the realization of zakat
is more influenced by the quality of governance than by the number of potential muzakki."

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Availability

Detail Information

Series Title

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Call Number

REF 657.3 GYM p

Publisher

Bogor : Universitas Islam Tazkia., 2025

Collation

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Language

Indonesia

ISBN/ISSN

NIM.2110102004

Classification

657.3

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Internet Financial Reporting
Zakat Accounting
PSAK 190
Muslim Population

Specific Detail Info

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Statement of Responsibility

Raihan Fadhil Gymnastiar

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