Analisis Akuntabilitas Publik Organisasi Pengelola Zakat Berdasarkan Aspek Pengendalian Intern Dan Budaya Organisasi (Survei pada Organisasi Pengelola Zakat di Indonesia)
| Main Authors: | ekbisi, ekbisi, Hamidi, Nurhasan, Suwardi, Eko |
|---|---|
| Format: | Article info application/pdf Journal |
| Bahasa: | eng |
| Terbitan: |
Ekbisi
, 2013
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| Online Access: |
http://ejournal.uin-suka.ac.id/syariah/Ekbisi/article/view/350 http://ejournal.uin-suka.ac.id/syariah/Ekbisi/article/view/350/319 |
Daftar Isi:
- The present research aims to identify empirical evidences on to what extent the influence of internal control, organizational culture, and public accountability on the performance of Organization Pengelola Zakat/Zakat Managing Organizations (OPZs). Hypotheses proposed are: (1) There is positive influence of organizational culture and internal control on public accountability of OPZs, partially and simultaneously; (2) There is difference in public accountability and performance between BAZs and LAZs.Total subject were 36 OPZ respondents, consisting of 18 respondents from Lembaga Amil Zakats (LAZs) and 18 respondents of Badan Amil Zakats (BAZs). This research is a descriptive analysis with data collected through the use of mail survey method. Data were analyzed using data analysis technique with path analysis method developed from multiple regression model. Results showed that internal control and organizational culture simultaneously provide significant strong influences on implemented public accountability and there was average difference in public accountability and performance based on the type of OPZ.