Jambura Accounting Review
Vol. 2 No. 1 (2021): Jambura Accounting Review - February 2021

Pengaruh Pengendalian Internal Terhadap Pengelolaan Dana Zakat Pada BAZNAS Di Provinsi Gorontalo

Rily Pilomonu (Universitas Negeri Gorontalo)
Niswatin Niswatin (Universitas Negeri Gorontalo)
La Ode Rasuli (Universitas Negeri Gorontalo)

Article Info

Publish Date
23 Feb 2021

Abstract

The research was aimed at finding out the influence of internal control on zakat funds management at the National Zakat Board (BAZNAS) in Gorontalo Province. The method employed in this research was a quantitative method. The population of this research was the whole of employees at the National Zakat Board in Gorontalo Province, which amounted to 91 employees. In addition, the sampling technique used was saturated sampling, where the numbers of samples as much as 30 people. The technique of data collection applied simple linier regression analysis. The finding showed that the internal factor positively influenced zakat funds management at the National Zakat Board (BAZNAS) in Gorontalo Provinces. The value of the coefficient of determination (R2) was 36,3%.

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Journal Info
Jambura Accounting Review
Website

Abbrev

jar

Publisher

Universitas Negeri Gorontalo

Subject

Economics, Econometrics & Finance

Description

JAMBURA ACCOUNTING REVIEW (JAR) is an accounting journal that typically uses empirical methods with qualitative, quantitative, and mix-method approaches. The JAR focuses on the following themes: Financial Accounting; Management Accounting; Behavioral Accounting; Public Sector Accounting; Auditing; ...