Abstract:
The phenomenon that occurs at the moment In Indonesia that Implementation oj AlSs
organized by BAZNAS still not effective as dicclosed by M Fuaz Nasal' BAZNAS deputy secretary who stated that the Zakat Reporting System not integrated yet nasionaly base on real data, therefore, the zakat collection and distribution system of all Indonesia must be strengthened by
• appropriate mechanism, accountable and easily accessible by community.
This study aims to know that the imfluence oj organizational culture and user
competence on effectiveness off Accounting Information System (AlSs) in BAZNAS the North
West Java Indonesia. This study used Explanatory Research, Correlational Analysis and
hypothesis test used multiple regression.
The author uses SPSS 22 as the aid tool to data processing research. The findings for
this study are: organizational culture significant positively affects oj85 % the effectiveness off Accounting Information System (AlSs) in BAZNAS the North West Java. and user competence significant positively affects oj85 % the effectiveness offAccounting Information System (AlSs) in BAZNAS the North West Java. The results ofthis study can be generalized rather than those of previous studies.
