Suchergebnisse

This study aims to analyze: (1) The effect of implementation of internal controls, implementation of organizational culture and total quality management implementation both partially and simultaneously to the application of good governance, (2) The effect of implementation of internal controls, organizational culture and total quality management both partially and simultaneously to organizational performance and through the implementation of good governance and (3) The effect of application of good governance on the performance of the organization and through consumer confidence.The study uses 50 active-LAZ population targets at Forum Zakat as the active member, while processed data is 41 of target sample of 34. the sampling method used is proportionate stratified sample. The study uses primary and secondary data. An analysis instrument used is structural equation modeling (SEM) with partial least square (PLS). The exogenous variable consists of (1) Internal control implementation; (2) Organization culture implementation; and (3) Organization culture.The results show that in both partially and simultaneously an implementation of internal control, organization culture, and total quality management influences positively and significantly on the good governance. The simultaneous influence of 54.90% and the remains is of 45.10% described and influenced by unobserved factors. Partially, an influence of internal control is of 24.60%, organization culture of 13%, and total quality management is of 17.30%. The research gives evidence in both partially and simultaneously on implementation of internal control, organization culture, and total quality management to the employee performance and the good governance. Simultaneously, the influence is of 41.60% and the remains about 58.60% influenced by unobserved factors including an implementation of good governance and customer thrust. Partially, an influence of internal control implementation and good governance is of 12.90%, culture organization and good governance is of 18.90%, and total quality management and good governance is of 9.80%. Finally, the study shows that an influence of total implementation to the organization performance by customer trust as the intervening variable is 18.20%. Directly, an implementation of good governance is of 13.80% and indirectly or under customer trust is of 4.40%.

The system covers all areas of financial accounting activities related to the budget. Therefore, all transactions in the local government should be an adequate bookkeeping system as a supporter of regional financial accountability, until the published financial statements. Standard analysis of expenditures / costs originated from the direction of public policy and government budgets are then developed in the strategy and priority development programs and activities that have defined the local government. Furthermore, Standard Analysis Expenditure (ASB) is a standard or guideline that is used to analyze the reasonableness of the workload or cost of any program or activity conducted in a budget year. Assessment of the ASB budget includes two things: fairness, reasonableness of workload and cost. One approach that can be used to assess the reasonableness of the standard expenditure analysis is Activity Based Costing (ABC). Activity Based Costing (ABC) is the pricing of goods or the cost of the activity based budget. This means that a trigger activity costs (cost drivers) in the approach to Activity Based Costing (ABC's). Approach Activity Based Costing (ABC) is a technique for quantitatively measuring costs and performance of an activity (the cost and performance of activities) and the allocation of resources and costs, whether by operation and by administrative personnel. It is expected that using Activity Based Costing (ABC) in determining the standard analysis of expenditure will be prepared budget revenues and government spending (budget) in an efficient and effective. Keywords: Standard Analysis Expenditure (ASB), Activity Based Costing (ABC) and Local Expenditures Budget (Budget)

Zakat institutions are institutions that apply sharia principles that must be audited by sharia, but in reality there are still few zakat institutions that have been audited for sharia. The basis for reviewing sharia auditing is from KMA No. 733 of 2018 concerning the implementation of sharia audits on zakat institutions. The research objective is to determine the implementation of sharia audits at zakat institutions. Techniques for collecting data: questionnaires, interviews, observation, documentation. The data analysis approach is a qualitative approach. The results of the research: (1) the scope of the sharia audit is the field of collection and distribution with auditors from the Ministry of Religion of the Republic of Indonesia; (2) sharia audit stage; planning, implementation and reporting stages; (3) audit results in the form of opinions according to or not in accordance with sharia and recommendations. For zakat institutions, the implementation of sharia sudit is very important as sharia accountability. Audit is one of the media to increase public trust in zakat institutions.