PENGARUH PENERAPAN PSAK 109 DAN TRANSPARANSI PENGELOLAAN ZAKAT TERHADAP KUALITAS LAPORAN KEUANGAN PADA BAZNAS KABUPATEN TANJUNG JABUNG BARAT

Abstrak

This study aims to analyze the effect of the implementation of PSAK 109 and
transparency of zakat management on the quality of financial reports at BAZNAS West
Tanjung Jabung Regency. The research method uses a quantitative descriptive approach
with data obtained through financial report documentation and questionnaires. Data
analysis uses the t test, F test, and coefficient of determination with the help of SPSS.
The results show that the implementation of PSAK 109 has a significant positive effect on
the quality of financial reports with a calculated t value of 10.156 > t table 1.703 and a
significance value of 0.000 < 0.05. Transparency of zakat management also has a
significant positive effect with a calculated t value of 16.179 > t table 1.703 and a
significance value of 0.000 < 0.05. Simultaneously, both variables have a significant
effect on the quality of financial reports (F count 182.444 > F table 3.35; significance
0.000 < 0.05). Thus, the implementation of PSAK 109 and transparency in zakat
management can improve the quality of financial reports and public trust.