Peran Akuntabilitas Dan Transparansi Laporan Keuangan Sebagai Variabel Intervening Pada Pengaruh Literasi Terhadap Kepercayaan Muzakki (Studi Persepsi Pada Lazismu Uhamka)

Saraswati, Ade Maya; Larasati, Meita

doi:10.36769/asy.v22i2.194

Cited by 2 publications

(3 citation statements)

References 4 publications

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“…This finding indicates that budget management transparency during the COVID-19 pandemic is crucial and a prerequisite to promoting service quality in handling COVID-19 as it is a form of government responsibility to the community by providing adequate health services. These results support the research by Istikhomah and Asrori (2019) and Saraswati and Larasati (2021) that transparency can be an intervening variable. However, it was found that budget management accountability could not mediate the relationship between internal control and the quality of services for handling COVID-19.…”

Section: Discussionsupporting

confidence: 91%

“…The higher management accountability will form personnel with good qualifications in providing services (Mokoagow et al, 2013). Thus, accountability also has an intermediary role in the relationship between internal control and service quality performance (Istikhomah & Asrori, 2019;Purwantini & Khikmah, 2014;Saraswati & Larasati, 2021). Based on this explanation, the proposed hypothesis is as follows: H5: The relationship between internal control and service quality is mediated by accountability.…”

Section: Intervening Role Of Accountabilitymentioning

confidence: 99%

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The Service Quality of Community Health Centers During the COVID-19 Pandemic: Do Governance Practices Benefit?

Pratolo

Mukti

Sofyani

2022

JAI

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Research aims: This study aims to examine the role of internal control on the service quality of community health centers in handling the COVID-19 pandemic with transparency and accountability budget management as intervening variables.Design/Methodology/Approach: The population of this study was all community health centers located in the Special Region of Yogyakarta Province. The cluster sampling technique was used in determining the samples. Eighty-two community health centers participated in this study. Data were collected by distributing questionnaires. Partial Least Square (PLS) was employed to test the hypotheses.Research findings: The results revealed that, during the COVID-19 pandemic, internal control implementation was not associated directly with the service quality of the community health center. Instead, the association was mediated by transparency, not accountability. Additionally, transparency independently was associated with service quality.Theoretical contribution/Originality: This study extends the literature by examining the role of good governance mechanisms and principles in the community health center context by positioning transparency and accountability as intervening. In addition, this research was conducted in the context of the COVID-19 pandemic, where the service quality of community health centers has a crucial role in dealing with people exposed to COVID-19.Practitioner/Policy implication: The results of this study can be used as input for the relevant regulator to improve the service quality of community health centers through good governance practices.Research limitation/Implication: This research only involved community health centers in the Special Region of Yogyakarta Province as samples.

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Section: Discussionsupporting

confidence: 91%

Section: Intervening Role Of Accountabilitymentioning

confidence: 99%

The Service Quality of Community Health Centers During the COVID-19 Pandemic: Do Governance Practices Benefit?

Pratolo

Mukti

Sofyani

2022

JAI

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“…Hasil penelitian ini mendukung temuan yang dilakukan oleh (Fikri & Najib, 2021) yang mengukapkan bahwasannya akuntabilitas dan minat muzakki memiliki pengaruh yang positif terhadap keputusan muzakki dalam memilih shodaqoh, infaq dan lembaga amil zakat (LAZISNU). Demikian juga (Saraswati & Larasati, 2021) menunjukkan bahwa adanya hubungan positif dan signifikan antara akuntabilitas dengan tingkat kepercayaan Muzakki terhadap Lazismu Uhamka. Oleh karena itu, semakin ditingkatkannya tingkat akuntabilitas Lazismu Uhamka dalam pengelolaan zakat dapat mengakibatkan peningkatan signifikan dalam tingkat kepercayaan Muzakki terhadap lembaga pengelola zakat yang dipilihnya.…”

Section: Pembahasan Pengaruh Akuntabilitas Terhadap Preferensi Muzakk...unclassified

Pengaruh Akuntabilitas Dan Transparansi Terhadap Preferensi Muzakki Dalam Menyalurkan Distribusi Zakat

Mardika putri

2023

J Accoun & Financ

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Tingkat realisasi zakat di Indonesia masih rendah, padahal Indonesia terkenal di dunia sebagai salah satu negara dengan penduduk muslim terbesar. Kondisi ini menunjukkan adanya ketimpangan antara besarnya potensi zakat di kalangan umat Islam dengan belum optimalnya penghimpunan zakat di negeri ini. Oleh karena itu, dilakukan penelitian untuk mengidentifikasi pengaruh akuntabilitas dan transparansi terhadap preferensi muzakki dalam menyalurkan zakat. Pendekatan kuantitatif digunakan dalam penelitian ini dengan sumber data primer. Populasi yang diambil dalam penelitian ini adalah seluruh penduduk kota Bekasi yang pernah berzakat. Melalui metode simple random sampling diperoleh 102 sampel yang memenuhi kriteria penelitian. Data yang terkumpul kemudian dianalisis menggunakan uji koefisien determinasi (R²) dan uji regresi linier berganda dengan bantuan software SPSS 27. Hasil uji koefisien determinasi (R²) menunjukkan bahwa akuntabilitas dan transparansi memiliki pengaruh sebesar 44,6% terhadap preferensi muzakki dalam menyalurkan zakat, sedangkan sisanya sebesar 54,4% dapat dipengaruhi oleh faktor lain. Hasil uji regresi linier berganda menunjukkan bahwa akuntabilitas dan transparansi berpengaruh signifikan terhadap preferensi muzakki dalam memilih saluran distribusi zakat.

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Peran Akuntabilitas Dan Transparansi Laporan Keuangan Sebagai Variabel Intervening Pada Pengaruh Literasi Terhadap Kepercayaan Muzakki (Studi Persepsi Pada Lazismu Uhamka)

Cited by 2 publications

References 4 publications

The Service Quality of Community Health Centers During the COVID-19 Pandemic: Do Governance Practices Benefit?

The Service Quality of Community Health Centers During the COVID-19 Pandemic: Do Governance Practices Benefit?

Pengaruh Akuntabilitas Dan Transparansi Terhadap Preferensi Muzakki Dalam Menyalurkan Distribusi Zakat

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