The influence of accounting information quality, accountability and transparency of financial reporting on the level of zakat revenue (Survey in Bazda West Java Province)

The low level of zakat revenue (a form of obligatory alms-giving and religious tax in Islam). It is based on income and the value of all of one's possessions.⁾, especially in West Java, which is only 3% of the enormous potential, is due to many factors that hinder the acceptance of zakat, one of which is the low quality of accounting information, accountability and financial reporting transparency presented to public which cause people's distrust on the zakat foundation of Indonesia which leads to the low revenue of zakat

This study applied an Explanatory research through primary data collection by interviewing managers of Badan Amil Zakat (zakat Foundation of Indonesia) in 21 cities and regencies in West Java. Before the data is analyzed, it is measured by validity and reliability testing. The last stage is hypotheses testing through path analysis.

Based on the research results, the quality of accounting information, accountability and financial reporting significantly give effects on the level of acceptance of zakat conducted by West java's BAZDA (Zakat Foundation)