ANALISIS AKUNTABILITAS DAN TRANSPARASI LAPORAN KEUANGAN LEMBAGA AMIL ZAKAT DI KOTA BANDUNG :Pandangan Muzakki dan Amil Zakat

Alpiah, Pipih (2014) ANALISIS AKUNTABILITAS DAN TRANSPARASI LAPORAN KEUANGAN LEMBAGA AMIL ZAKAT DI KOTA BANDUNG :Pandangan Muzakki dan Amil Zakat. S1 thesis, Universitas Pendidikan Indonesia.

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Official URL: http://repository.upi.edu

Abstract

Penelitian ini dilakukan untuk mengetahui: (1) Akuntabilitas dan transparansi laporan keuangan pada Lembaga Amil Zakat di Kota Bandung. (2) Persepsi amil dan muzakki mengenai akuntabilitas dan transparansi laporan keuangan pada Lembaga Amil Zakat. Penelitian ini menggunakan metode deskriptif kualitatif. Data yang digunakan adalah data primer yang diperoleh dari hasil wawancara secara mendalam (depth interview). Penentuan sumber data menggunakan metode purposive sampling yaitu dengan mewawancarai pihak Lembaga Amil Zakat dan pihak muzakki serta hasil audit laporan keuangan sebagian LAZ. Teknik pengujian kredibilitas data yang digunakan adalah triangulasi teori dan triangulasi sumber. Hasil penelitian menunjukkan bahwa Lembaga Amil Zakat sudah melaksanakan akuntabilitas dan transparansi laporan keuangannya dengan baik. Dan para muzakki memberikan persepsi bahwa Lembaga Amil Zakat memang sudah melakukan transparansinya dengan baik pula. Disamping hal itu, hasil audit laporan keuangan oleh auditor dari sebagian LAZ menunjukkan bahwa LAZ tersebut sudah menyajikan laporan keuangan secara wajar. This study was conducted to determine: (1) Accountability and transparency of financial reporting at the Institute of Amil Zakat in Bandung. (2) Perception of amil and muzakki about accountability and transparency of financial reporting at the Amil Zakat Institute. This study used a qualitative descriptive method. The data use dare primary data obtained from interviews in depth (depth interviews). Determination of data sources using purposive sampling method is by interviewing the Institute Amil Zakat and the muzakki and financial statement audit results mostly LAZ. Techniques of testing the credibility of data use distriangulation and the orytriangulation. The results showed that the Institute Amil Zakat already implementing accountability and transparency of financial statements properly. And muzakki give the perception that the Institute Amil Zakat transparency is already doing well too. Besides that, the results of the audit of financial statements by the auditor of the majority LAZ show that is already present fairly the financial statements.

Item Type: Skripsi Tesis Atau Disertasi (S1)
Additional Information: No. Panggil : S PEA ALP p-2014 : Pembimbing : Heni Mulyani
Uncontrolled Keywords: Akuntabilitas, Transparansi, Zakat, LaporanKeuangan, LembagaAmil Zakat.
Subjects: B Philosophy. Psychology. Religion > BL Religion
B Philosophy. Psychology. Religion > BP Islam. Bahaism. Theosophy, etc
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Staf Koordinator 2
Date Deposited: 03 Aug 2015 06:48
Last Modified: 03 Aug 2015 06:48
URI: http://repository.upi.edu/id/eprint/15619

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