Implementasi Sistem Teknologi Pembayaran Virtual Account terhadap Kualitas Tata Kelola Keuangan Syariah (Studi Survei Yayasan Pendidikan Salman Al-Farisi Bandung)

Abstract

virtual account is one of the technological advancement of accounting information system created to acknowledge and identify a payment directly the intangible virtual number with the purpose to provide the benefits and convenience in financial management and record-keeping of transactions on Education Foundation Salman Bandung. At the moment not yet applied technology virtual payment account is often the occurrence of error transfer from another bank, problems in the identification of funds payment and recording errors are frequent fatal on the quality of governance in Islamic Finance Education Foundation Salman. As for the formulation of the problem in this study i.e. how system implementation technology of virtual payment account in Foundation Education Salman Bandung, how is the quality of governance in Islamic Finance Education Foundation Salman Bandung, and how great the influence of system implementation technology of virtual payment account of the quality of governance in Islamic Finance Education Foundation Salman Bandung. The methods used in this research is a descriptive analysis. Testing is done by a simple linear regression analysis, to find out how big the influence of system implementation technology of virtual payment account of the quality of governance in Islamic Finance Education Foundation Salman Bandung. The results showed that: the implementation of a virtual account payment system technology in Foundation Education Salman with measured by three-dimensional i.e. dimensions of simplicity, precision and anti leak rated has been very good by the respondents. It is seen from the average results of 4.10. This means that respondents assess system implementation technology of virtual accounts on Education Foundation Salman has been very good. The quality of governance of Islamic finance is in compliance with the principles of Shariah that are measured by dimensions of transparency and akuntabiltas with the average value of 4.06. This means that respondents rate the quality of corporate governance in Islamic Finance Education Foundation Salman has been very good. The test results demonstrate the value t calculate (10.099) > t table (2,365), this means there is a significant influence among the system implementation technology of virtual payment account with the quality of the corporate governance of Islamic finance.