Skripsi
PENGARUH KUALITAS INFORMASI AKUNTANSI, TRANSPARANSI LAPORAN KEUANGAN, PELAPORAN PELAKSANAAN PROGRAM, DAN DIGITALISASI ZAKAT TERHADAP KINERJA KEUANGAN LAZIS MUHAMMADIYAH PROVINSI SUMATERA SELATAN
This research aims to examine the influence of the quality of accounting information, transparency of financial reports, program implementation reporting, and digitalization of zakat on the financial performance of LAZISMU South Sumatra Province. This research uses a quantitative approach with the type of data used is primary data obtained from questionnaires distributed directly to amil objects and for muzakki objects the distribution is carried out via Google Form with Likert scale measurements. Testing this research uses multiple linear regression analysis techniques with the analysis tool, namely SPSS Version 25. The research results from the amil object side show that the quality of accounting information has a significant positive effect on financial performance, transparency of financial reports has a significant positive effect on financial performance, program implementation reporting has a positive effect significant impact on financial performance, and digitalization of zakat has a significant positive effect on financial performance. Meanwhile, for the amil object, the results obtained were that the quality of accounting information had no effect on financial performance, the transparency of financial reports had no effect on financial performance, reporting on program implementation had no effect on financial performance, and the digitalization of zakat had no effect on financial performance.