S PEA 0906632 Table of content
DAFTAR ISI
HAK CIPTA ......................................................................................................
i
LEMBAR PENGESAHAN ..............................................................................
ii
PERNYATAAN KEASLIAN ........................................................................... iii
ABSTRAK ......................................................................................................... iv
KATA PENGANTAR ....................................................................................... vi
UCAPAN TERIMA KASIH ............................................................................ vii
DAFTAR ISI ......................................................................................................
ix
DAFTAR TABEL .............................................................................................
xii
DAFTAR GAMBAR .........................................................................................
xiii
BAB I PENDAHULUAN
BAB
1.1 Latar Belakang Penelitian .................................................................
1
1.2 Rumusan Masalah .............................................................................
6
1.3 Maksud dan Tujuan penelitian ..........................................................
6
1.3.1 Maksud Penelitian ...................................................................
6
1.3.2 Tujuan Penelitian ....................................................................
6
1.4 Kegunaan Penelitian .........................................................................
7
1.4.1 Kegunaan Akademis ...............................................................
7
1.4.2 Kegunaan Praktis ....................................................................
7
II
KAJIAN
PUSTAKA,
KERANGKA
PEMIKIRAN,
DAN
HIPOTESIS
2.1 Kajian Pustaka...................................................................................
ix
Andiri Wicak Kanianto, 2016
PENGARUH MANAJEMEN KEUANGAN TERHADAP AKUNTABILITAS LAPORAN KEUANGAN MASJID
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
8
2.1.1 Manajemen Keuangan..............................................................
8
2.1.1.1 Pengertian Manajemen .................................................
8
2.1.1.2 Fungsi Manajemen .......................................................
9
2.1.1.3 Pengertian Manajemen Keuangan ............................... 10
2.1.1.4 Manajemen Masjid ....................................................... 11
2.1.1.5 Ruang Lingkup Manajemen Kemasjidan ..................... 12
2.1.2 Akuntabilitas ............................................................................
14
2.1.2.1 Pengertian Akuntabilitas .............................................. 14
2.1.2.2 Bentuk Akuntabilitas Publik ........................................ 15
2.1.2.3 Tahap Akuntabilitas Publik .......................................... 15
2.1.2.4 Indikator Akuntabilitas ................................................ 16
2.1.3 Penelitian Terdahulu ................................................................ 17
2.2 Kerangka Pemikiran .......................................................................... 18
2.3 Hipotesis............................................................................................ 20
BAB III METODE PENELITIAN
3.1 Objek Penelitian ................................................................................ 21
3.2 Metode Penelitian ............................................................................. 21
3.2.1 Desain Penelitian ...................................................................... 21
3.2.2 Operasionalisasi Variabel......................................................... 22
3.2.3 Jenis dan Sumber Data ............................................................. 23
3.2.4 Populasi dan Sampel Penelian ............................................... 23
3.2.4.1 Populasi ....................................................................... 23
x
Andiri Wicak Kanianto, 2016
PENGARUH MANAJEMEN KEUANGAN TERHADAP AKUNTABILITAS LAPORAN KEUANGAN MASJID
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
3.2.4.2 Sampel ......................................................................... 25
3.2.4.3 Teknik Sampling ......................................................... 25
3.2.5 Teknik Pengumpulan Data ....................................................... 25
3.2.6 Teknik Analisis Data ................................................................ 26
3.2.6.1 Analisis Deskriptif ....................................................... 26
3.2.6.2 Analisis Verifikatif....................................................... 27
BAB IV HASIL PENELITIAN DAN PEMBAHASAN
4.1 Hasil Penelitian ...................................................................................... 32
4.1.1 Pengujian Validitas dan Reliabilitas Instrumen ...................... 32
4.1.2 Manajemen Keuangan Masjid................................................. 35
4.1.3 Akuntabilitas Laporan Keuangan............................................ 42
4.1.4 Pengaruh Manajemen Keuangan Terhadap Akuntabilitas
Laporan Keuangan Masjid ......................................................
46
4.1.4.1 Uji Normalitas ............................................................. 46
4.1.4.2 Analisis Regresi Sederhana ......................................... 47
4.1.4.3 Koefisien Korelasi....................................................... 48
4.1.4.4 Koefisien Determinasi ................................................. 49
4.1.4.5 Uji Hipotesis ............................................................... 49
4.2 Pembahasan Hasil Penelitian ................................................................. 50
BAB V KESIMPULAN DAN SARAN
5.1 Kesimpulan ............................................................................................ 53
5.2 Saran....................................................................................................... 53
xi
Andiri Wicak Kanianto, 2016
PENGARUH MANAJEMEN KEUANGAN TERHADAP AKUNTABILITAS LAPORAN KEUANGAN MASJID
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR PUSTAKA ........................................................................................ 60
LAMPIRAN
RIWAYAT HIDUP PENULIS
DAFTAR TABEL
Tabel 2.1 Penelitian Terdahulu ......................................................................... 17
Tabel 3.1 Operasional Variabel......................................................................... 22
Tabel 3.2 Interpretasi Koefisien Korelasi Nilai r .............................................. 30
Tabel 4.1 Hasil Uji Validitas Variabel Manajemen Keuangan Masjid ............ 33
Tabel 4.2 Hasil uji Validitas Variabel Akuntabilitas Laporan Keuangan ........ 34
Tabel 4.3 Hasil Uji Reliabilitas Variabel X ..................................................... 34
Tabel 4.4 Hasil Uji Reliabilitas Variabel Y ..................................................... 35
Tabel 4.5 Tanggapan Responen Atas Manajemen Keuangan Masjid .............. 36
Tabel 4.6 Tanggapan Responden Atas Akuntabilitas Laporan Keuangan ....... 42
Tabel 4.7 Hasil Analisis SPSS / Coefficients................................................... 48
Tabel 4.8 Koefisien Korelasi............................................................................ 49
Tabel 4.9 Pengujian Hipotesis.......................................................................... 50
xii
Andiri Wicak Kanianto, 2016
PENGARUH MANAJEMEN KEUANGAN TERHADAP AKUNTABILITAS LAPORAN KEUANGAN MASJID
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR
Gambar 2.1 Kerangka Pemikiran............ .......................................................... 19
Gambar 4.1 Uji Normalitas................................................................................ 47
xiii
Andiri Wicak Kanianto, 2016
PENGARUH MANAJEMEN KEUANGAN TERHADAP AKUNTABILITAS LAPORAN KEUANGAN MASJID
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
HAK CIPTA ......................................................................................................
i
LEMBAR PENGESAHAN ..............................................................................
ii
PERNYATAAN KEASLIAN ........................................................................... iii
ABSTRAK ......................................................................................................... iv
KATA PENGANTAR ....................................................................................... vi
UCAPAN TERIMA KASIH ............................................................................ vii
DAFTAR ISI ......................................................................................................
ix
DAFTAR TABEL .............................................................................................
xii
DAFTAR GAMBAR .........................................................................................
xiii
BAB I PENDAHULUAN
BAB
1.1 Latar Belakang Penelitian .................................................................
1
1.2 Rumusan Masalah .............................................................................
6
1.3 Maksud dan Tujuan penelitian ..........................................................
6
1.3.1 Maksud Penelitian ...................................................................
6
1.3.2 Tujuan Penelitian ....................................................................
6
1.4 Kegunaan Penelitian .........................................................................
7
1.4.1 Kegunaan Akademis ...............................................................
7
1.4.2 Kegunaan Praktis ....................................................................
7
II
KAJIAN
PUSTAKA,
KERANGKA
PEMIKIRAN,
DAN
HIPOTESIS
2.1 Kajian Pustaka...................................................................................
ix
Andiri Wicak Kanianto, 2016
PENGARUH MANAJEMEN KEUANGAN TERHADAP AKUNTABILITAS LAPORAN KEUANGAN MASJID
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
8
2.1.1 Manajemen Keuangan..............................................................
8
2.1.1.1 Pengertian Manajemen .................................................
8
2.1.1.2 Fungsi Manajemen .......................................................
9
2.1.1.3 Pengertian Manajemen Keuangan ............................... 10
2.1.1.4 Manajemen Masjid ....................................................... 11
2.1.1.5 Ruang Lingkup Manajemen Kemasjidan ..................... 12
2.1.2 Akuntabilitas ............................................................................
14
2.1.2.1 Pengertian Akuntabilitas .............................................. 14
2.1.2.2 Bentuk Akuntabilitas Publik ........................................ 15
2.1.2.3 Tahap Akuntabilitas Publik .......................................... 15
2.1.2.4 Indikator Akuntabilitas ................................................ 16
2.1.3 Penelitian Terdahulu ................................................................ 17
2.2 Kerangka Pemikiran .......................................................................... 18
2.3 Hipotesis............................................................................................ 20
BAB III METODE PENELITIAN
3.1 Objek Penelitian ................................................................................ 21
3.2 Metode Penelitian ............................................................................. 21
3.2.1 Desain Penelitian ...................................................................... 21
3.2.2 Operasionalisasi Variabel......................................................... 22
3.2.3 Jenis dan Sumber Data ............................................................. 23
3.2.4 Populasi dan Sampel Penelian ............................................... 23
3.2.4.1 Populasi ....................................................................... 23
x
Andiri Wicak Kanianto, 2016
PENGARUH MANAJEMEN KEUANGAN TERHADAP AKUNTABILITAS LAPORAN KEUANGAN MASJID
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
3.2.4.2 Sampel ......................................................................... 25
3.2.4.3 Teknik Sampling ......................................................... 25
3.2.5 Teknik Pengumpulan Data ....................................................... 25
3.2.6 Teknik Analisis Data ................................................................ 26
3.2.6.1 Analisis Deskriptif ....................................................... 26
3.2.6.2 Analisis Verifikatif....................................................... 27
BAB IV HASIL PENELITIAN DAN PEMBAHASAN
4.1 Hasil Penelitian ...................................................................................... 32
4.1.1 Pengujian Validitas dan Reliabilitas Instrumen ...................... 32
4.1.2 Manajemen Keuangan Masjid................................................. 35
4.1.3 Akuntabilitas Laporan Keuangan............................................ 42
4.1.4 Pengaruh Manajemen Keuangan Terhadap Akuntabilitas
Laporan Keuangan Masjid ......................................................
46
4.1.4.1 Uji Normalitas ............................................................. 46
4.1.4.2 Analisis Regresi Sederhana ......................................... 47
4.1.4.3 Koefisien Korelasi....................................................... 48
4.1.4.4 Koefisien Determinasi ................................................. 49
4.1.4.5 Uji Hipotesis ............................................................... 49
4.2 Pembahasan Hasil Penelitian ................................................................. 50
BAB V KESIMPULAN DAN SARAN
5.1 Kesimpulan ............................................................................................ 53
5.2 Saran....................................................................................................... 53
xi
Andiri Wicak Kanianto, 2016
PENGARUH MANAJEMEN KEUANGAN TERHADAP AKUNTABILITAS LAPORAN KEUANGAN MASJID
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR PUSTAKA ........................................................................................ 60
LAMPIRAN
RIWAYAT HIDUP PENULIS
DAFTAR TABEL
Tabel 2.1 Penelitian Terdahulu ......................................................................... 17
Tabel 3.1 Operasional Variabel......................................................................... 22
Tabel 3.2 Interpretasi Koefisien Korelasi Nilai r .............................................. 30
Tabel 4.1 Hasil Uji Validitas Variabel Manajemen Keuangan Masjid ............ 33
Tabel 4.2 Hasil uji Validitas Variabel Akuntabilitas Laporan Keuangan ........ 34
Tabel 4.3 Hasil Uji Reliabilitas Variabel X ..................................................... 34
Tabel 4.4 Hasil Uji Reliabilitas Variabel Y ..................................................... 35
Tabel 4.5 Tanggapan Responen Atas Manajemen Keuangan Masjid .............. 36
Tabel 4.6 Tanggapan Responden Atas Akuntabilitas Laporan Keuangan ....... 42
Tabel 4.7 Hasil Analisis SPSS / Coefficients................................................... 48
Tabel 4.8 Koefisien Korelasi............................................................................ 49
Tabel 4.9 Pengujian Hipotesis.......................................................................... 50
xii
Andiri Wicak Kanianto, 2016
PENGARUH MANAJEMEN KEUANGAN TERHADAP AKUNTABILITAS LAPORAN KEUANGAN MASJID
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR GAMBAR
Gambar 2.1 Kerangka Pemikiran............ .......................................................... 19
Gambar 4.1 Uji Normalitas................................................................................ 47
xiii
Andiri Wicak Kanianto, 2016
PENGARUH MANAJEMEN KEUANGAN TERHADAP AKUNTABILITAS LAPORAN KEUANGAN MASJID
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu