ACCOUNTING KNOWLEDGE, ORGANIZATIONAL COMMITMENT AND IMPLEMENTATION OF ZAKAT ACCOUNTING: WHAT IS THE ROLE OF ORGANIZATIONAL SUPPORT?

Abstract

This study has two main objectives. First, to analyze the effect of accounting knowledge and organizational commitment on the implementation of zakat accounting. Second, to provide empirical evidence on the role of organizational support in moderating the effect of accounting knowledge and organizational commitment on the implementation of zakat accounting. This research was conducted at the Laznas Baitul Mal Hidayatullah (BMH) East Java with 100 amil as participants. The research method used in this study is a quantitative approach using a questionnaire as a data collection method. The results of this study indicate that accounting knowledge and organizational commitment have a positive and significant effect on the implementation of zakat accounting. Organizational support is also able to moderate the effect of accounting knowledge and organizational commitment on the implementation of zakat accounting.