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

Authors

  • Riza Maulidia Institut Agama Islam Sjarifudin-Indonesia
  • Umi Suswati Risnaeni Institut Agama Islam Sjarifudin-Indonesia
  • Muhammad Farid Institut Agama Islam Sjarifudin-Indonesia
  • Titin Urmila Institut Agama Islam Sjarifudin-Indonesia
  • Sulhani Sulhani Tazkia University

DOI:

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

Keywords:

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

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.

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Published

2025-03-12

Issue

Vol. 3 No. 1 (2025): JICAB

Section

Articles

License

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

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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Journal of Islamic Contemporary Accounting and Business © 2023 by Tazkia Islamic University College is licensed under CC BY-NC 4.0 

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