Peran Akuntabilitas Sebagai Moderator Dalam Hubungan Pengendalian Internal Dengan Kinerja Amil Pada BAZNAS Provinsi Riau
DOI:
https://doi.org/10.37385/msej.v6i3.7664Keywords:
Badan Amil Zakat Nasional (BAZ), Kinerja Amil, Pengendalian Internal, Dan Akuntabilitas.Abstract
Penelitian ini menginvestigasi rendahnya kinerja pengelola zakat (amil zakat) di BAZNAS Provinsi Riau, yang berasal dari kesenjangan yang signifikan antara potensi dan realisasi penghimpunan zakat. Penelitian ini berfokus pada pengujian pengaruh pengendalian internal terhadap kinerja amil dan peran moderasi akuntabilitas. Dengan menggunakan pendekatan kuantitatif, penelitian ini mensurvei 150 responden potensial, dengan 136 partisipan yang memenuhi syarat untuk mengisi kuesioner. Responden dipilih dengan menggunakan purposive sampling, dengan target amil zakat tingkat pimpinan dan eksekutif. Data dianalisis melalui metode Partial Least Squares (PLS) dengan menggunakan perangkat lunak SEM-PLS 4. Hasil penelitian menunjukkan bahwa pengendalian internal berpengaruh signifikan dan positif terhadap kinerja amil. Namun, akuntabilitas tidak memoderasi hubungan antara pengendalian internal dan kinerja, meskipun memiliki dampak positif secara langsung terhadap kinerja amil. Secara teoritis, penelitian ini memberikan kontribusi terhadap pemahaman manajemen organisasi filantropi, khususnya dalam konteks zakat, dengan mengintegrasikan Teori Pengendalian Internal, Teori Kinerja, dan Teori Akuntabilitas, sekaligus memperkuat konsep Stewardship. Pada tataran praktis, hasil penelitian ini memandu BAZNAS dalam meningkatkan sistem pengendalian internal dan memastikan transparansi yang lebih besar dalam pengelolaan dana zakat. Penguatan akuntabilitas dan efisiensi diharapkan dapat membangun kepercayaan publik dan meningkatkan keberlanjutan jangka panjang lembaga zakat dalam menjalankan peran sosial dan keagamaannya.
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