Abstract
The purpose of this study examines the determinants of the quality of financial statements review, namely the procedure review, education level and time pressure on the quality of government financial statements reviews Jayapura City area. Goal Setting Theory is used to explain the relationship and influence of research variables. The population of 110 employees is the Government Internal Supervisory Apparatus (APIP) Jayapura City. The sample in this study amounted to N = 55 officers and obtained through purposive saRegional Inspectorate of mpling technique. The method of data analysis is multiple linear regression using survey data. The research findings indicate that the procedure reviews, the level of education is influential positive for the quality of the review of local government financial statements. While the time pressure has a negative effect on the quality of the review of the Jayapura city government financial statements.
Highlights
Referring to the meaning of zakat as described in the Qur'an, zakat means to increase, purify, cleanse and bless the treasure (Al Qaradawi, 2011; Doktoralina and Bahari, 2017)
Any additional payment for amil can be able from Baitulmal both from other charities Collecting of zakat in Malaysia is increasing from time to time to hundreds of millions of ringgit (Zakat Pulau Pinang, 2015)
Based on the analysis of the views of zakat scholars on investment from zakat funds, the experts disagreed over the necessity
Summary
Referring to the meaning of zakat as described in the Qur'an (sura al-Taubah, 103), zakat means to increase, purify, cleanse and bless the treasure (Al Qaradawi, 2011; Doktoralina and Bahari, 2017). The majority of fuqaha argue that zakat quotation funds in each year need not be distributed to asnaf. The division of zakat needs to pay attention to two aspects, namely the rate of asnaf and the amount of zakat collected (Al Qaradawi, 2011). Any additional payment for amil can be able from Baitulmal both from other charities Collecting of zakat in Malaysia is increasing from time to time to hundreds of millions of ringgit (Zakat Pulau Pinang, 2015). Various methods have been planned and arranged by the zakat centre in Malaysia to manage and increase existing zakat funds (Embong et al, 2013). One of them is by doubling the zakat fund is through investment activities (Latif, 1998). The role of accounting Zakat as a support function in Supply chain management is needed (Ahmed et al, 2016; Doktoralina et al, 2018)
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