@article{MAKHILLIBM2016103027200,
    title = {The Effect of Internal Control Implementation and Sharia Supervisory
Board Role on the Quality of Financial Reporting in Zakat
Management Organization},
    journal = {International Business Management},
    volume = {10},
    number = {30},
    pages = {6830-6834},
    year = {2016},
    issn = {1993-5250},
    doi = {ibm.2016.6830.6834},
    url = {https://makhillpublications.co/view-article.php?issn=1993-5250&doi=ibm.2016.6830.6834},
    author = {Elis and},
    keywords = {Internal control,sharia supervisory board,quality of financial reporting,zakat management organization,product moment},
    abstract = {Public trust is closely related to the quality of the financial information which is presented by Zakat
Management Organization (ZMO). The information will be useful if the information is able to support the
community decision-making to entrust their zakat to ZMO. Sharia Supervisory Board (SSB) is a very important
organ in the Islamic Financial Institutions (IFIs), SSB ensures all the objectives of Islamic governance are
achieved which includes directing, reviewing and supervising all the activities of IFIs in order to adhere to
sharia (Mediawati). Internal control is necessary to obtain the quality of financial reporting. Financial statements
are credible information sources by the financial statements users to determine the performance of management
and the company’s financial position. To produce quality financial reports it is required financial reporting
quality. It should also be supported by internal control over quality financial reporting Internal control is
necessary to obtain the quality of financial reporting (Mediawati). This study aims to determine the relation role
of sharia supervisory board and internal control on the quality of financial reporting. The method which is used
in this study is a survey method. The unit of analysis in this study is the ZMO in Indonesia. The respondents
in this study are director, member of the supervisory board of sharia as well as Zakat collection and utilization.
The hypothesis testing uses moment product moment correlation and coefficient of determination (R2). The
result of this research is the relation of sharia supervisory board role and internal control with the quality of
financial reporting is positive and very strong.}
    }