The Influence of Sharia Accounting Understanding and the Use of Accounting Applications on the Quality of Financial Reporting

Riza Maulidia; Umi Suswati Risnaeni; Muhammad Farid; Titin Urmila; Sulhani Sulhani

doi:10.30993/jicab.v3i1.522

PUBLISHED

2025-03-12

ISSUE

Vol. 3 No. 1 (2025): JICAB

DOI

https://doi.org/10.30993/jicab.v3i1.522

Abstract

This study aims to analyze the influence of Sharia accounting understanding and the use of accounting applications on the quality of financial reporting preparation based on Sharia Financial Accounting Standards (SFAS) at The National Board of Zakat (Badan Amil Zakat Nasional or BAZNAS) Lumajang. This research employs a quantitative method by collecting data through surveys and statistical analysis. The results indicate that Sharia accounting understanding significantly affects the quality of financial report preparation at BAZNAS. Furthermore, the use of accounting applications also has a significant impact on improving the quality of financial reporting preparation based on SFAS. These findings highlight the importance of Sharia accounting knowledge and technology utilization in enhancing financial reporting quality in zakat management institutions.

KEYWORDS

Understanding of sharia accounting, use of accounting applications and sharia-based financial reports

How to cite

Maulidia, R., Risnaeni, U. S., Farid, M., Urmila, T., & Sulhani, S. (2025). The Influence of Sharia Accounting Understanding and the Use of Accounting Applications on the Quality of Financial Reporting. Journal of Islamic Contemporary Accounting and Business, 3(1). https://doi.org/10.30993/jicab.v3i1.522

Maulidia, Riza, Umi Suswati Risnaeni, Muhammad Farid, Titin Urmila, and Sulhani Sulhani. "The Influence of Sharia Accounting Understanding and the Use of Accounting Applications on the Quality of Financial Reporting." Journal of Islamic Contemporary Accounting and Business, vol. 3, no. 1, 2025, https://doi.org/10.30993/jicab.v3i1.522.

Maulidia, Riza, Umi Suswati Risnaeni, Muhammad Farid, Titin Urmila, and Sulhani Sulhani. 2025. "The Influence of Sharia Accounting Understanding and the Use of Accounting Applications on the Quality of Financial Reporting." Journal of Islamic Contemporary Accounting and Business 3 (1). https://doi.org/10.30993/jicab.v3i1.522.

@article{Maulidia2025,
  author  = {Maulidia, Riza and Risnaeni, Umi Suswati and Farid, Muhammad and Urmila, Titin and Sulhani, Sulhani},
  title   = {The Influence of Sharia Accounting Understanding and the Use of Accounting Applications on the Quality of Financial Reporting},
  journal = {Journal of Islamic Contemporary Accounting and Business},
  volume  = {3},
  number  = {1},
  year    = {2025},
  url     = {https://doi.org/10.30993/jicab.v3i1.522}
}

TY  - JOUR
AU  - Maulidia, Riza
AU  - Risnaeni, Umi Suswati
AU  - Farid, Muhammad
AU  - Urmila, Titin
AU  - Sulhani, Sulhani
TI  - The Influence of Sharia Accounting Understanding and the Use of Accounting Applications on the Quality of Financial Reporting
JO  - Journal of Islamic Contemporary Accounting and Business
VL  - 3
IS  - 1
PY  - 2025
UR  - https://doi.org/10.30993/jicab.v3i1.522
ER  -

License

CC BY NC

Copyright (c) 2025 The Influence of Sharia Accounting Understanding and the Use of Accounting Applications on the Quality of Financial Reporting © 2025 by Riza Maulidia, Umi Suswati Risnaeni, Muhammad Farid, Titin Urmila, Sulhani is licensed under CC BY-NC 4.0 License