PENGARUH IMPLEMENTASI GOOD CORPORATE GOVERNANCE DAN PENERAPAN PSAK 109 TERHADAP KUALITAS INFORMASI AKUNTANSI (Sensus pada UPZ Kelurahan yang Terdaftar di Badan Amil Zakat Nasional Kota Tasikmalaya)

THE EFFECT OF IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AND THE IMPLEMENTATION OF PSAK 109 ON THE QUALITY OF ACCOUNTING INFORMATION (Cencus on UPZ Registered in BAZNAS Tasikmalaya City) By: Ila Hafifah Fauziyyah 193403123 Guide I Guide II : Dr. Jajang Badruzaman S.E., M.Si., Ak., CA. : Nisa Noor Wahid S.E., MM. This research aims to find out the Implementation of Good Corporate Governance, the Implementation of PSAK 109, and the Quality of Accounting Information, find out the relationship of Good Corporate Governance with PSAK 109, and find out the effect of the implementation of Good Corporate Governance, PSAK 109 on the Quality of Accounting Information in UPZ Tasikmalaya City Village both partially and simultaneously. The method used in this study is a quantitative method with a census approach, the data used in this study is primary data obtained from questionnaires. The data analysis technique used is path analysis and the research hypothesis is tested using the t test and the f test. the population in this study is the entire UPZ Village in Tasikmalaya City. The results of this study show that the Implementation of Good Corporate Governance and the Implementation of PSAK 109 have a relationship and show positive values, partially the Implementation of Good Corporate Governace and the Implementation of PSAK 109 have a positive and significant effect on the Quality of Accounting Information and simultaneously the Implementation of Good Corporate Governance and the Implementation of PSAK 109 has a positive and significant effect on the Quality of Accounting Information.