Abstract. This study aimed to evaluate the system of zakah management and accountability Financial Statements amil zakat institutions. The research method uses descriptive qualitative analysis with multiple models LAZ case study that has the widest distribution of zakat in Semarang. Case studies include: BAZNAS Semarang, LAZIS Baiturrahman, PKPU, DPU Daarut Tauhiid, Rumah Zakat, Dompet Dhuafa, and Baitul Maal Hidayatullah (BMH). The results showed that the Financial Report is available entirely in LAZ, except the Statement of Canges in Asset under Management. The accounting system entirely 100% available, except flowchart and journals. Internal controls have not been fully complied with and the bulk LAZ yet presentation of financial statements in accordance with SFAS 109. Financial Statements Accountability embodies responsibility to the community, the state, and God (Allah Swt).Keywords: accounting system, zakah of management, accountability, financial statements Abstrak. Penelitian ini bertujuan untuk mengevaluasi sistem pengelolaan zakat dan akuntabilitas Laporan Keuangan lembaga amil zakat. Metode penelitian menggunakan analisis kualitatif deskriptif dengan model multiple case study LAZ yang memiliki distribusi zakat terluas di Kota Semarang. Studi Kasus meliputi: BAZNAS Kota Semarang, LAZIS Baiturrahman, PKPU, DPU Daarut Tauhiid, Rumah Zakat, Dompet Dhuafa, dan Baitul Maal Hidayatullah (BMH). Hasil penelitian menunjukkan, bahwa Laporan Keuangan tersedia seluruhnya di LAZ, kecuali Laporan Perubahan Aset Kelolaan. Sistem akuntansi seluruhnya 100% tersedia, kecuali flowchart dan jurnal. Pengendalian intern belum sepenuhnya dipatuhi dan sebagaian besar LAZ belum menyajian Laporan Keuangan sesuai PSAK 109. Akuntabilitas Laporan Keuangan merupakan perwujudan tanggung jawab kepada masyarakat, negara, dan Tuhan (Allah Swt).Kata kunci : sistem akuntansi, pengelolaan zakat, akuntabilitas, laporan keuangan

Abstract. This study aims to prove the effects of accounting information quality, accountability, and transparency on the acceptance of zakat. The population of this research is Zakat Collection Agency (LAZ) in Semarang City, Central Java province. The samples are taken by using purposive sampling. They are Zakat Collection Agency in Semarang that have the largest zakat revenue source and the widest distribution. The research samples taken include: BAZNAS Semarang, LAZISBA Baiturrahman Masjid, DPU Daarut Tauhid (DT Public Works Services), Rumah Zakat, Pos Keadilan Peduli Ummah (PKPU), and Dompet Dhuafa. The data are collected on June -July 2016. The data are processed by using Multiple Regression method. The results show that the Quality of Accounting Information, Accountability, and Transparency affect the Level of Acceptance of Zakat Fund.

<span><em>Study this aim to get empirical proof about the influence of Awareness Required Tax, </em><span><em>Quality Service, Penalty Taxation, Knowledge Tax, And Socialization Taxation To Obedience </em><span><em>Required Tax In Pay Tax Vehicle Motorized. This type of study uses a quantitative approach. </em><span><em>Sample in study this as much 100 respondents with Random Sampling technique. Test Validity </em><span><em>and Test Reliability used for test instrument study. On testing normality data use Test Normality</em><span><em>, Test Multicollinearity and Test Heteroscedasticity. On testing hypothesis use Test Analysis </em><span><em>Regression linear multiple in the form of Test Coefficient Determination , Test Partial and Test </em><span><em>Simultaneous. Results from study this show that by Partial awareness Required tax, quality </em><span><em>service, penalty taxation, knowledge tax, and socialization taxation take effect to obedience </em><span><em>Required tax in pay tax vehicle motorized. Whereas by simultaneous show that awareness </em><span><em>Required tax, quality service, penalty taxation, knowledge tax, and socialization taxation by </em><span><em>together take effect to obedience Required tax in pay tax vehicle motorized.</em></span></span></span></span></span></span></span></span></span></span></span><br class="Apple-interchange-newline" /></span>

<p><em><span lang="EN-US">Industrial revolution 4.0 which is famous for the phenomenon of disruption of innovation, in the field of government, demands the implementation of information technology systems in the affairs of organizing government services. Electronic applications in the field of government, commonly referred to as e-Government, to optimize the service of certain tasks and functions. Government Resources Management System (GMRS) of Central Java Province, is an integrated system of government of Central Java Province. One of the implementations of the e-Government application available, is the vehicle tax application service, which is named SAKPOLE. The results of the study concluded that the SAKPOLE application for the administration of motor vehicle tax payments had not been fully utilized by motor vehicle taxpayers in Central Java Province. The SAKPOLE application has no effect on motor vehicle tax revenues in Central Java Province.</span></em></p>

<p><em><span lang="EN-US">This study aims to identify the perception of entrepreneurs regarding the Importance of bookkeeping and financial report related to Amountount of credit received by MSMEs, as well as the prospects for implementing the Financial Standards for Micro, Small, and Medium Entities (SAK EMKM), and their impacts on the quality of MSMEs financial reporting. This study used primary data collection by using questionnaires. Questionnaires were distributed using the purposive sample method, with MSMEs spread across the Banyumanik and Tembalang sub-districts as samples. Were 40 questionnaires sent directly to the selected MSMEs as Amountount of evidence adequacy? An in-depth review was conducted on the MSMEs chosen to complete the data and discussion. The provisions of MSMEs are business actors who have been running for more than two years and have applied for bank credit financing. Respondent data can be processed in 32 respondents. The analytical technique used is the Hypothesis Testing Model by Rizki (2012). </span><span lang="EN">The analysis technique used is multiple regression analysis. </span><span lang="EN-US">The hypothesis test results showed that nine hypotheses were accepted, and five were rejected. It was found that educational background contradicted the Importance of bookkeeping and recording SAK EMKM financial statements.</span></em></p>