2020
DOI: 10.21632/saki.3.2.184-212
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Analisis Faktor-Faktor yang Memengaruhi Kualitas Informasi Laporan Keuangan pada Masjid

Abstract: Penelitian ini memiliki tujuan untuk menganalisis faktor-faktor yang relevan pada masjid di Kecamatan Bojongsoang Kabupaten Bandung Tahun 2020. Ada beberapa faktor yang dinilai dapat memengaruhi kualitas informasi laporan keuangan yakni praktik manajemen keuangan, sistem pengendalian internal, kegiatan pengumpulan dana, kompetensi sumber daya, dan pemanfaatan teknologi informasi. Penelitian ini dilakukan dengan pengumpulan data melalui survei berupa penyebaran kuesioner ke 30 masjid. Teknik analisis data yang … Show more

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Cited by 3 publications
(6 citation statements)
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“…This is because the researchers did not have time to meet with the respondents directly due to their busyness in the world of work so that the researchers only left the questionnaire sheet to the respondent's family to be filled out and then taken at a later time, there were even some questionnaires filled out online. This study is in line with the research results of Nurillah et al (2020) which states that the existence of an internal control system has an insignificant effect on the quality of a financial report. This hypothesis examines the effect of the third independent variable (use of information technology) on the dependent variable (quality of financial statements).…”
Section: Hypothesis Test Results 2: Internal Control System Affects T...supporting
confidence: 91%
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“…This is because the researchers did not have time to meet with the respondents directly due to their busyness in the world of work so that the researchers only left the questionnaire sheet to the respondent's family to be filled out and then taken at a later time, there were even some questionnaires filled out online. This study is in line with the research results of Nurillah et al (2020) which states that the existence of an internal control system has an insignificant effect on the quality of a financial report. This hypothesis examines the effect of the third independent variable (use of information technology) on the dependent variable (quality of financial statements).…”
Section: Hypothesis Test Results 2: Internal Control System Affects T...supporting
confidence: 91%
“…This research is in line with the research results of Puriyanti and Mukhibad (2020) and Nurillah et al (2020) which state that the use of information technology has an insignificant effect on the quality of a mosque's financial report. The results of this study are not in line with the results of research conducted on mosques in Semarang City by Laeli (2017), the difference is because Laeli (2017) still uses simple indicators such as the availability of bulletin boards (information), while the indicators used in this study are mosques.…”
Section: Hypothesis Test Results 2: Internal Control System Affects T...supporting
confidence: 90%
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“…Berikut ini adalah daftar hadir pengabdian pada masjid baiturahman semarang: Pelatihan ini sebagai awal proses pengabdian kami dengan tujuan untuk memberikan pemahaman yang memadai tentang pentingnya laporan keuangan dan bagaimana proses penyusunan laporan keuangan. Hal ini sesuai dengan Nurillah et al (2020) yang menyatakan bahwa kompetensi sumber daya manusia akan dapat bermanfaat dalam meningkatkan kualitas informasi laporan keuangan.…”
Section: Tahap Kedua: Fgd Dengan Pengurus Masjidunclassified