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

Year: 2025

Type: article

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.

Source: Journal of Islamic Contemporary Accounting and Business

DOI: 10.30993/jicab.v3i1.522

Authors: Riza Maulidia, Umi Suswati Risnaeni, Muhammad Farid, Titin Urmila, Sulhani Sulhani

Institutions: Universitas Negeri Surabaya, Universitas Tazkia

Language: English

Topic: Islamic Finance and Banking Studies

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4408317469

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