Pengaruh Penerapan Pernyataan Standar Akuntansi Keuangan 109 Terhadap Implementasi Good Governance

JAS (Jurnal Akuntansi Syariah)

View Publication Info
 
 
Field Value
 
Title Pengaruh Penerapan Pernyataan Standar Akuntansi Keuangan 109 Terhadap Implementasi Good Governance
 
Creator Dariana, Dariana
Ruzita, Ruzita
 
Subject PSAK 109
Good Governance
BAZNAS
 
Description The purpose of this study was to determine how the application of Financial Accounting Standards Statement 109 and the implementation of Good Governance in the National Zakat Board of Bengkalis Regency and the influence of the application of the Financial Accounting Standard Statement 109 on the implementation of Good Governance in the national zakat board of Bengkalis Regency. This research was conducted using quantitative descriptive methods. These data were obtained from questionnaire data, interviews and documentation that were distributed to all employees of the Bengkalis Regency National Amil Zakat Agency and several Zakat Collection Units in Bengkalis Regency. The analytical method used in this study is to use a simple linear regression. The results of this study indicate that the effect of the adoption of the Statement of Financial Accounting Standards 109 has a positive and significant effect on the implementation of Good Governance by 90.9%.
 
Publisher LPPM Publishing & Printing
 
Date 2019-12-21
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/174
10.46367/jas.v3i2.174
 
Source JAS (Jurnal Akuntansi Syariah); Vol 3 No 2 (2019): JAS (Jurnal Akuntansi Syariah) - December; 147-157
2657-1676
2549-3086
 
Language eng
 
Relation https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/174/177
 
Rights Copyright (c) 2019 JAS (Jurnal Akuntansi Syariah)
http://creativecommons.org/licenses/by-nc-sa/4.0/
 

Contact Us

The PKP Index is an initiative of the Public Knowledge Project.

For PKP Publishing Services please use the PKP|PS contact form.

For support with PKP software we encourage users to consult our wiki for documentation and search our support forums.

For any other correspondence feel free to contact us using the PKP contact form.

Find Us

Twitter

Copyright © 2015-2018 Simon Fraser University Library