Year: 2025 | Month: January | Volume: 12 | Issue: 1 | Pages: 677-693
DOI: https://doi.org/10.52403/ijrr.20250175
The Influence of Public Accountability, Public Transparency, Supervision, And Altruism on the Management of Zis Funds at Lazismu North Sumatra with Zakat Accounting Standards as a Moderating Variable
Putrama Al Khair1, Iskandar Muda2, Isfenti Sadalia3
1,2,3Department of Accounting, Faculty of Economics and Business Universitas Sumatera Utara, Indonesia.
Corresponding Author: Putrama Al Khair
ABSTRACT
This study determined the effect of public accountability, transparency, supervision, and altruism on the management of ZIS funds in Lazismu mu North Sumatra. In addition, this study also tested Zakat accounting standards as moderating variables for public accountability relations, public transparency, supervision, and altruism with the management of ZIS funds at Lazismu North Sumatra.
The design of this study uses a quantitative approach, with the primary data sampled being the 17 Lazismu offices in North Sumatra. Samples are taken from the entire total population. The data analysis technique used in this study uses SEM (Structural Equation Modeling) with the help of AMOS 22 software.
The results of this study indicate that public accountability, public transparency, supervision, and altruism significantly affect the management of ZIS funds at Lazismu North Sumatra, both partially and simultaneously. Zakat accounting standards can moderate the effect of public accountability, public transparency, supervision, and altruism on the management of ZIS funds at Lazismu North Sumatra.
Keywords: public accountability, public transparency, supervision, altruism, management of zakat, infaq, and shadaqah funds, zakat accounting standards.
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