The purpose of the study This is to prove that there is a direct influence of professionalism, internal control and transparency on the Technology-based financial performance of amil zakat institutions and the influence of professionalism and internal control through transparency on the performance of amil zakat financial institutions in Indonesia. Research methodology The method used is hypothesis testing by measuring numbers with a descriptive verification approach, using the Smart PLS application for testing the measurement model at the same time testing the structural measurement model. The research result is professionalism, internal control, and Transparency directly and positively and significantly influences the Technology-based financial performance of amil zakat institutions, while the influence of professionalism through transparency has a positive and significant effect on the Technology-based financial performance of amil zakat institutions but internal control through transparency has no positive and insignificant effect on the Technology-based financial performance of institutions amil zakat. Discussion: This research cannot prove that theoretically good internal control will result in transparency affecting Technology-based financial performance, it may be necessary to improve the measurement tools or questionnaires so that they are useful in the future.
Volume 12 | Issue 3
Pages: 664-672
DOI: 10.5373/JARDCS/V12I3/20201931