FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT IMPLEMENTASI PSAK NO. 109 PADA ORGANISASI PENGELOLA ZAKAT DI KOTA BALIKPAPAN

Abstract

This research aims to examine the influence of attitudes, subjective norms, behavioral
control, and knowledge of PSAK No. 109 on the interest in implementing PSAK No. 109 in
the Zakat management organization in the city of Balikpapan. Independent variables in
this study are attitudes, subjective norms, behavioral control, and knowledge of PSAK No.
109. The number of samples studied was 6 samples from the Zakat management
organization in the city of Balikpapan. The research method used is the quantitative
research method and the method of analysis used in this study is to use a descriptive
analysis with SPSS analysis tool version 20. The results of the hypothesis testing showed
that the subjective norms and knowledge of PSAK No. 109 have a significant positive effect
on the interest in the implementation of PSAK No. 109. Meanwhile, the attitude and
control of behavior has no positive effect on the interest in the implementation of PSAK
No. 109 at Zakat Management organization in Balikpapan City