The Influence of Personal Information Capability and Management Commitment on the Success of the Implementation of Accounting Information System in Baznas of District / City Level in West Java Province

Law No. 23 of 2011 has become the most important partof making changes towards a professional BAZNAS. These changes should be supported by good personal information capabilities and management commitment in supporting those changes towards the better, especially in the development of integrated accounting information systems as an easy form of making financial reports that can provide timely, relevant and accurate information. BAZNAS integrated accounting information system is very important to build and create quality information and transparencythat can lead to the increase of public trustfor the managers of National Zakatorganization. Especially in districts and cities of West Java. This research's objective is to test and analyze the influence of personal informationcapability and management commitment on the successful implementation of accounting information systems. Explanatory research method is used for this research. Data collection is through survey techniques by distributing questionnaires and interviews on BAZNAS in district and city level in West Java.Meanwhile the observation unit is the users of accounting information system. The research instruments are validity and reliability tests. Data analysis is performed descriptively and verified using SEM-PLS. The result of the research shows that at the significant level of 5% , the capability of personal information and management commitment have a significant influence on the successful implementation of zakat accounting information system in BAZNAS of Regency / city level in West Java Province with the influence of 77.5%. Meanwhile 22.5% are influenced by other factors that have not been studied.