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All Journal Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Kiki Candri
STIE Syari’ah Bengkalis
Economics, Econometrics & Finance Other

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Dampak Pengaruh Pengetahuan Zakat Dan Kepercayaan Karyawan Rumah Sakit Umum Daerah Bengkalis Terhadap Minat Membayar Zakat Penghasilan Dengan Lama Bekerja Sebagai Variabel Moderasi Kiki Candri; Sri Rahmany; Muhammad Ashsubli; Zulfah Amalia
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 3 (2024): Juli : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v1i3.188

Abstract

This research aims to determine the impact of zakat knowledge and trust of Bengkalis regional general hospital employees on interest in paying zakat on income with length of work as a moderating variable..This type of research is quantitative research. The population in this study were Bengkalis Hospital employees who were ASN and Honorary totaling 284 people. The sample in this study were Bengkalis Hospital employees, totaling 166 people. Data collection techniques using a questionnaire. The data analysis technique used is descriptive statistical analysis and PLS (Partial Least Square) analysis. The results showed that knowledge of zakat had no effect on interest in paying professional zakat with an influence value of 0.12 and p-values of 0.889 (> 0.05). Trust has an effect on interest in paying professional zakat with an influence value of 0.615 and p-values of 0.000 (<0.05). Length of work has no significant effect on Interest in Paying Professional Zakat with an effect of -0.213 with p-values of 0.827 (>0.05). The length of work factor is not able to moderate the effect of zakat knowledge on interest in paying professional zakat with an effect of 0.078 with p-values of 0.488 (> 0.05). The length of work factor is not able to moderate the effect of trust on interest in paying professional zakat with an influence value of -0.065 with p-values of 0.524 (> 0.05).
Penerapan Akuntabilitas terhadap Realisasi Anggaran Dana Bantuan Operasional Sekolah (BOS) di Sekolah Dasar Swasta Islam Terpadu Ibu Harapan Bengkalis Kiki Candri; Mashuri Mashuri; Sri Rahmany; Iswandi Iswandi
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 2 (2024): Maret: Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v1i2.186

Abstract

This study aims to determine the accountability for the realization of the school operational assistance fund budget at the Integrated Islamic Private Elementary School Ibu Harapan Bengkalis. This study uses a descriptive qualitative research method where data collection uses interview and documentation techniques. The test results show that accountability for the realization of the school operational assistance fund budget has not been carried out perfectly, due to several factors that have caused this to happen. So that the accountability of the financial reports produced is not in accordance with the technical instructions for the School Operational Assistance (BOS) guidelines.
Co-Authors Iswandi Iswandi Mashuri Mashuri Muhammad Ashsubli Sri Rahmany Zulfah Amalia