THE EFFECT OF THE ROLE OF THE INTERNAL CONTROL SYSTEM ON FINANCIAL REPORTING ACCOUNTABILITY MODERATION OF THE ZAKAT ACCOUNTING BASED ON PSAK 109

Bobby Wijaya Daulay, Hari Setiyawati, Erna Setiany

Abstract


Abstract. This study aims to examine and analyze the influence of the role of the internal control system on financial reporting accountability at the Amil Zakat Institution in the accounting moderation of zakat based on PSAK 109. This research was carried out through surveys in which the research model was designed to examine financial reporting accountability in amil zakat and amil institutions zakat in DKI Jakarta and Banten, related to the role of the internal control system. The benefits of this study are to contribute scientifically to the science of sharia accounting specifically accounting for zakat and assist the accounting department in preparing financial statements in accordance with PSAK No. 109 in the implementation of its duties related to increasing accountability in financial reporting. The results of this study state that the role of the internal control system has a significant effect on the accountability of financial reporting. If moderated by compliance with the accounting application of zakat PSAK No.109, the role of the internal control system remains a significant influence on the accountability of financial reporting.

Keywords: Financial Reporting Accountability, Role of the Internal Control System and Accounting for Zakat PSAK No.109.

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References


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