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All Journal International Journal of Religious and Cultural Studies Jurnal Unicorn ADPERTISI
Tenriwaru
Universitas Muslim Indonesia
Religion Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Management Accountability of Zakat and Its Role to Empower Creative Economy Tenriwaru; Musrifah Azzahra Said; Budiandriani
International Journal of Religious and Cultural Studies Vol 4 No 2 (2022): International Journal of Religious and Cultural Studies
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2022.10.07

Abstract

This study aims to determine the role of zakat funds in increasing the empowerment of the creative economy and applying accountability in the management of its financial statements. This qualitative study obtained data from its financial statements through direct interviews with the distribution and financial division of Badan Amil Zakat Nasional in Mamuju. The results of this study indicate that the empowerment of the creative economy at Badan Amil Zakat Nasional in Mamuju in the form of business capital has a positive impact on mustahik in improving their standard of living and accountability is needed by Badan Amil Zakat Nasional as a form of accountability to zakat stakeholders.
Pengaruh Keahlian Dan Independensi Auditor Terhadap Opini Audit (Studi Kasus Kantor Akuntan Publik Di Kota Makassar) Dewi Rezki Setiawan; Tenriwaru; Muh. Arsyad
Jurnal Unicorn ADPERTISI Vol. 1 No. 1 (2022): Juli 2022
Publisher : Jurnal Unicorn ADPERTISI

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Abstract

This study aims to determine whether there is an influence of Expertise, and Auditor’s Independence on Audit Opinion at the Public Accounting Firm in Makassar City. The research method used in this research is quantitative method, with a saturated sampling technique (census). The method of analysis used is double linear regression. The data analysis method used was validity test, reliability test, normality test, heteroscedasticity test, multiple linear regression test, determination coefficient test, f-test and t-test. The results of the hypothesis indicate that Expertise has a positive and significant effect on Audit Opinion, and Auditor’s Independence has a positive and significant effect on Audit Opinion.
Co-Authors Budiandriani Dewi Rezki Setiawan Muh. Arsyad Musrifah Azzahra Said