SHARIA COMPLIANCE , HUMAN RESOURCE COMPETENCIES, QUALITY OF ACCOUNTING AND ACCOUNTABILITY INFORMATION ON MANAGEMENT OF ZAKAT FUNDS
Abstract
This study aims to test and analyze the effect of sharia compliance, human resource competencies, the quality of accounting information and accountability on the management of zakat funds in Makassar. Data collection uses judgment techniques. The sample was 56 people who managing zakat on zakat institutions in Makassar. Methods of data analysis using multiple regression analysis (multiple regresion analysis). The results of the study showed that shariah compliance, HR competency, quality of accounting information and accountability had a positive and significant effect on the management of zakat funds in Makassar.
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