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Journal

IMPLEMENTASI PSAK 109 PADA ORGANISASI PENGELOLA ZAKAT DAN INFAK/SEDEKAH DI KOTA SEMARANG

Accounting Analysis Journal · Vol. 4 No. 1 (2015)

DOI
10.15294/aaj.v4i1.7831
ISSN
2502-6216, 2252-6765
Published
2015-03-01
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sikap amil dan norma subyektif amil terhadap minat mengimplementasikan praktik akuntansi zakat dan Infak/sedekah. Populasi dalam penelitian ini adalah organisasi pengelola zakat di Kota Semarang. Metode pemilihan sampel penelitian ini menggunakan metode quota sampling sehingga diperoleh 32 amil sebagai responden. Pengolahan data menggunakan analisis statistik deskriftif dan analisis regresi. Hasil penelitian menunjukkan bahwa sikap amil tidak berpengaruh terhadap minat mengimplementasikan praktik akuntansi zakat dan infak/sedekah. Sedangkan norma subyektif amil berpengaruh terhadap minat mengimplementasikan praktik akuntansi zakat dan infak/sedekah. IAI harus lebih giat mensosialisaikan PSAK 109 akuntansi zakat dan infak/sedekah.The purpose of this study was to analyze the influence of attitude and subjective norm toward the practice of accounting zakah and infaq/alms. The population of this study is organization of management zakah and infaq/alms in Semarang. Sampling methode in this research with quota sampling there are 32 amil’s us respondent. The analyzing data using descriptive statistics and regression analysis. The result of this study shows that attitude not influence amil zakat and infaq/alms interest in implements the practice of accounting zakah and infaq/alms. meanwhile the subjective norm toward influencing amil zakah and infaq/alms’s interest in implements the practice of accounting zakah and infaq/alms. IAI more active in socializing PSAK 109 accounting of zakah and infaq/alms.

Collaboration network of the authors

38 authors · 49 co-authorship links · 2 across different organisations

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Teknologi Digital Indonesia
  • Yogyakarta State University
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Kuat Waluyo JatiAffiliation unknown2
Widyastuti AndriyaniUniversitas Teknologi Digital Indonesia1
Dadan RosanaYogyakarta State University1
Jumadi JumadiYogyakarta State University1
Nina OktarinaAffiliation unknown1
Heni Agus PurwantiAffiliation unknown1
Bowo SumantoAffiliation unknown1
Kiswanto KiswantoAffiliation unknown1
Wahyu PratiwiAffiliation unknown1
Fitantri Ambar RiniAffiliation unknown1
Awalya Ma’rifatul JannahAffiliation unknown1
Sofrotul NikhmahAffiliation unknown1
Suci AstutiAffiliation unknown1
Taufan PrihadiniAffiliation unknown1
Achmad FurqonAffiliation unknown1
Achmad RifaiAffiliation unknown1
Achmad Riqi DzulkurnainAffiliation unknown1
Desi LarasatiAffiliation unknown1
Prasti PraditasariAffiliation unknown1
Lilis SaputriAffiliation unknown1
Yogi ArumsariAffiliation unknown1
Andika Bayu EstiawanAffiliation unknown1
Ishlah AvianAffiliation unknown1
Sandy AriefAffiliation unknown1
Laeli MafudahAffiliation unknown1
Nurul ArifahAffiliation unknown1
Ayuni Riska PutriAffiliation unknown1
Dwi IstikhomahAffiliation unknown1
Winda PuspitasariAffiliation unknown1
Yusi ArdiniAffiliation unknown1
Muhammad Ihlashul'amalAffiliation unknown1
Annis Nurfitriana NihayahAffiliation unknown1
Ayuntavia AyuntaviaAffiliation unknown1
Rima MurtiningsihAffiliation unknown1
Anisa Sofi ZakiyaAffiliation unknown1
Enggarningtyas Retno PinastiAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 5 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">IMPLEMENTASI PSAK 109 PADA ORGANISASI PENGELOLA ZAKAT DAN INFAK/SEDEKAH DI KOTA SEMARANG</dc:title>
	<dc:creator>Pujianto, Pujianto</dc:creator>
	<dc:creator>Asrori, Asrori</dc:creator>
	<dc:description xml:lang="en-US">Penelitian ini bertujuan untuk menganalisis pengaruh sikap amil dan norma subyektif amil terhadap minat mengimplementasikan praktik akuntansi zakat dan Infak/sedekah. Populasi dalam penelitian ini adalah organisasi pengelola zakat di Kota Semarang. Metode pemilihan sampel penelitian ini menggunakan metode quota sampling sehingga diperoleh 32 amil sebagai responden. Pengolahan data menggunakan analisis statistik deskriftif dan analisis regresi. Hasil penelitian menunjukkan bahwa sikap amil tidak berpengaruh terhadap minat mengimplementasikan praktik akuntansi zakat dan infak/sedekah. Sedangkan norma subyektif amil berpengaruh terhadap minat mengimplementasikan praktik akuntansi zakat dan infak/sedekah. IAI harus lebih giat mensosialisaikan PSAK 109 akuntansi zakat dan infak/sedekah.The purpose of this study was to analyze the influence of attitude and subjective norm toward the practice of accounting zakah and infaq/alms. The population of this study is organization of management zakah and infaq/alms in Semarang. Sampling methode in this research with quota sampling there are 32 amil’s us respondent. The analyzing data using descriptive statistics and regression analysis. The result of this study shows that attitude not influence amil zakat and infaq/alms interest in implements the practice of accounting zakah and infaq/alms. meanwhile the subjective norm toward influencing amil zakah and infaq/alms’s interest in implements the practice of accounting zakah and infaq/alms. IAI more active in socializing PSAK 109 accounting of zakah and infaq/alms.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2015-03-01</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/7831</dc:identifier>
	<dc:identifier>10.15294/aaj.v4i1.7831</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 4 No 1 (2015): March 2015</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v4i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/7831/5392</dc:relation>
</oai_dc:dc>