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The Quality of Financial Statements and Performance of Zakat Institutions

The purpose of this study is to test the quality of financial statements and performance of Zakat Institutions by adding contextual factors such as human resources competencies, the application of PSAK 109, IT utilization and Internal control that affect the quality of Financial Statements of Zakat Institutions. The Research object was in East Kalimantan Province. The number of samples used in this study were 57 respondents with the sampling method used was saturated samples. The data analysis method used is multiple regression analysis. The results of this study indicated that Human Resources competencies had a positive and significant effect on the quality of Zakat Institutions’ financial reports. However, Implementation of PSAK No. 109 had a positive and insignificant effect on the quality of Zakat Institution's financial statements. Moreover, IT utilization had a positive and insignificant effect on the quality of Zakat Institutions’ financial reports. There is a positive and insignificant effect between Internal Control on performance through the quality of Zakat Institutions’ financial statements. The research issues raised are the increasing public demand for the Zakat Institutions for the services and accountability while on the other hand the Zakat Institution faced with the report and financial quality are below the expectation. Therefore, Zakat Institutions need to increase their capacity in PSAK 109 and to maximize the use of IT, especially in terms of financial management. Indeed, the Zakat Institution needs to regularly monitor financial records on a regular basis, so as to provide assurance and confidence that the financial records are presented in an honest and true manner.