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- Title
Factors Influencing Islamic Governance in Zakat Institutions in Riau Province.
- Authors
Hatta, Zulhelmy M.; Hidayat; Agustiawan
- Abstract
Purpose: This study aims to analyze the influence of internal control, zakat regulatory support, and the utilization of information technology on the implementation of Islamic governance principles within zakat institutions in the Province of Riau. Design/methodology/approach: The research employs a quantitative methodology, and the sampling technique employed is purposive sampling. The total number of respondents in this study is 115, and the data collected are subjected to multiple regression analysis using the SPSS software. Findings: The findings of the study indicate the following: Firstly, internal control significantly affects the adherence to Islamic governance principles. Secondly, zakat regulatory support has a significant impact on the implementation of Islamic governance principles. Lastly, the utilization of information technology also significantly influences the adherence to Islamic governance principles within zakat institutions operating in the Province of Riau. Research limitations/implications: It is important to acknowledge that the present study has employed a limited set of independent variables, namely three variables and located in Riau Province. Practical implications: the variable encompassing the utilization of information technology also holds substantial sway over the implementation of Islamic governance principles in amil zakat institutions within Riau Province. When collectively considered, the interplay of internal control, support for zakat regulation, and the utilization of information technology collectively exert a marked influence on the application of Islamic governance principles within amil zakat institutions located in Riau Province. Originality/value: This research has novelty, namely the existence of zakat regulation variables that have never been studied by research to provide benefits in zakat institutions in Indonesia.
- Subjects
RIAU (Indonesia : Province); ZAKAT; INFORMATION technology; MULTIPLE regression analysis; INTERNAL auditing; JUDGMENT sampling
- Publication
Global Business & Management Research, 2024, Vol 16, Issue 2, p310
- ISSN
1947-5667
- Publication type
Article