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Al-Mal Jurnal Akuntansi dan Keuangan Islam
Article . 2025 . Peer-reviewed
License: CC BY SA
Data sources: Crossref
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Financial Statement Accountability of BAZNAS Bukittinggi City According to PSAK 45

Authors: null Khalila Husnasari; null Rizky Arvi Yunita; null Ervina Rosarina Hasibuan;

Financial Statement Accountability of BAZNAS Bukittinggi City According to PSAK 45

Abstract

This study examines the accountability of the financial statements of BAZNAS Bukittinggi City, as accountability is a crucial aspect of financial reporting in organizations and institutions. Using a mixed-method approach, the research collected data through questionnaires and interviews with 100 randomly selected muzakki (donors). The findings indicate that the accountability of BAZNAS Bukittinggi City's financial reports is categorized as good based on the six selected indicators. Interviews with BAZNAS employees revealed that financial reports are prepared periodically in written form and disseminated through mass media and social media. However, for elderly donors, reports are distributed in hardcopy format, which is less efficient and affects the timeliness of reporting, thereby influencing accountability. Additionally, the public's limited understanding of financial reports further hinders transparency. Due to research limitations, this study focused on six accountability indicators. Future research is recommended to explore financial report accountability and management information systems more comprehensively, incorporating additional relevant factors.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold