Islamic Accounting Information based on Statement of Financial Accounting Standards (SFAS) 109 in BAZNAS Riau Province

Suhendi, Zulhelmy, Kiki Farida Ferine, Bhakti Alamsyah

2018

Abstract

This study has a variable period lead (leadership), age institutions Baznas (experience), education manager / manager (insight), accounting training Islam followed by manager / manager and understanding of Statement of Financial Accounting Standards (SFAS) 109 on the preparation and use of accounting information Islam Baznas institutions Riau Province. The results showed Accounting Information Islam (IAI) in Baznas Riau Province positive influence on the measurement of each dimension variable, accounting information is done by using a Likert scale of five points, is points 3 to level the set-up and use of the medium (Moderate), and variable-time lead (leadership), Islamic accounting training followed significant effect seen on positive correlation (+) of 0.181 against the preparation and use of accounting information Islam. Significant correlation results, ie sig. <0.05 or Pearson correlation values >0.50. Value Cronbach's alpha (α) a variable  0,60 the indicators used by the variable is reliable, which means trustworthy or reliable. Good data are normally distributed, the test is done using a normal curve probabilityplot, which means normally data. Baznas Riau Province, after the enactment of Law No. 23 of 2011 concerning the management of zakat aplication financial statements according to standards recommended that SFAS 109 (Accounting for Zakat).

Paper Citation

in Harvard Style

Suhendi., Zulhelmy., Ferine K. and Alamsyah B. (2018). Islamic Accounting Information based on Statement of Financial Accounting Standards (SFAS) 109 in BAZNAS Riau Province.In Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES, ISBN 978-989-758-432-9, pages 1367-1370. DOI: 10.5220/0009506513671370

in Bibtex Style

@conference{unicees18,
author={Suhendi and Zulhelmy and Kiki Farida Ferine and Bhakti Alamsyah},
title={Islamic Accounting Information based on Statement of Financial Accounting Standards (SFAS) 109 in BAZNAS Riau Province},
booktitle={Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,},
year={2018},
pages={1367-1370},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009506513671370},
isbn={978-989-758-432-9},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,
TI - Islamic Accounting Information based on Statement of Financial Accounting Standards (SFAS) 109 in BAZNAS Riau Province
SN - 978-989-758-432-9
AU - Suhendi.
AU - Zulhelmy.
AU - Ferine K.
AU - Alamsyah B.
PY - 2018
SP - 1367
EP - 1370
DO - 10.5220/0009506513671370