Akuntabilitas, Transparansi, Kualitas Pelayanan dan Niat Muzakki Membayar Zakat
on
Authors:
Faruq Waliyulloh, Henny Triyana Hasibuan
Abstract:
“The research objective is to identify the influence of muzakki’s intention to pay zakat, these influences include accountability, transparency, and quality of service. The research was conducted at the National Amil Zakat Agency in Denpasar City, the number of respondents was 116 participants, selected through non-probability sampling method and using saturated sampling technique. The type of data used is primary data by collecting it by distributing questionnaires to the respondents, then the data is analyzed through multiple linear regression analysis. Based on the results of the analysis, it proves that accountability and transparency affect muzakki’s intention to pay zakat, while service quality does not affect muzakki’s intention to pay zakat. Keywords: Accountability; Transparency; Quality of Service; Muzakki’s Intention”
Keywords
Accountability; Transparency; Quality of Service; Muzakki’s Intention
Downloads:
Download data is not yet available.
References
- Ahmad, R. A. R., Othman, A. M. A., & Salleh, M. S. (2015). Assessing the Satisfaction Level of Zakat Recipients Towards Zakat Management. Procedia Economics and Finance, 31, 140–151. https://doi.org/10.1016/s2212-5671(15)01141-7
- Ajzen, I. (1991). Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50, 179–211.
- Ajzen, I. (2005). Attitudes, Personality and Behavior. Open University Press.
- Alim, M. N. (2015). Utilization and Accounting of Zakat for Productive Purposes in Indonesia: A Review. Procedia - Social and Behavioral Sciences, 211, 232–236. https://doi.org/10.1016/j.sbspro.2015.11.028
- Amalia, N., & Widiastuti, T. (2019). Pengaruh Akuntabilitas, Transparansi, dan Kualitas Pelayanan Terhadap Minat Muzaki Membayar Zakat (Studi Pada Laz Surabaya). Jurnal Ekonomi Syariah Teori Dan Terapan, 6(9). https://doi.org/http://dx.doi.org/10.20473/vol6iss20199pp1756-1769
- Amelia, L., & Murtani, A. (2020). Faktor-Faktor yang Mempengaruhi Muzakki dalam Membayar Zakat (Studi Baznas Sumatera Utara). Jurnal Universitas Potensi Utama, 1(1), 195–205. https://e-journal.potensi-utama.ac.id/ojs/index.php/FEB/article/view/757
- Antong, Hildawati, & Ramadhan, A. (2021). Pengaruh Pemahaman, Trust, Dan Transparansi Lembaga Zakat Terhadap Minat Masyarakat Membayar Zakat Pada BAZNAS Kabupaten Luwu. Jurnal Akuntansi Dan Pajak, 21(2), 367–378. https://doi.org/http://dx.doi.org/10.29040/jap.v21i02.1340
- Bolita, F., & Murtani, A. (2021). Analisis Pengaruh Akuntabilitas,Transparansi Dan Kualitas Pelayanan Terhadap Keputusan Muzakki Membayar Zakat Pada BAZNAS Sumatera Utara. Jurnal Mahasiswa Fakultas Ekonomi Dan Bisnis, 2(1). http://e-journal.potensi-utama.ac.id/ojs/index.php/FEB/article/view/1340
- Darmawati, D., & Nawarini, A. T. (2016). Potensi, Pencapaian Pengumpulan Zakat dan Permasalahannya di Kabupaten Banyumas dan Purbalingga. Al-Tijary Jurnal Ekonomi Dan Bisnis Islam, 1(2), 141–150. https://doi.org/https://doi.org/10.21093/at.v1i2.531
- Fadilah, S., Lesatari, R., & Rosdiana, Y. (2017). Organisasi Pengelola Zakat (OPZ): Deskripsi Pengelolaan Zakat Dari Aspek Lembaga Zakat. Kajian Akuntansi Universitas Islam Bandung, 18(2), 148–163. https://ejournal.unisba.ac.id/index.php/kajian_akuntansi/article/view/3085/1927
- Fahham, A. M. (2018). DINAMIKA HUBUNGAN ANTARUMAT BERAGAMA: POLA HUBUNGAN MUSLIM DAN HINDU DI BALI. Aspirasi: Jurnal Masalah-Masalah Sosial, 9(1), 1–16. https://doi.org/10.22212/aspirasi.v7i1.1084
- Gambetta, D. G. (1988). Can we trust trust ? Department of Sociology, 13, 213–237.
- Gassenheimer, J. B., & Manolis. (2001). The Influence Of Product Customization and Supplier Selection On Future Intention: The Mediating Effects Of Salesperson And Organizational Trust. Journal Of Managerial Issues , 13(4), 418–435.
- Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25 (9th ed.). Badan Penerbit Undip.
- Hamdani, L., Nasution, M. Y., & Marpaung, M. (2019). Solusi Permasalahan Perzakatan di BAZNAS dengan Metode ANP: Studi tentang Implementasi Zakat Core Principles. Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 10(1), 40–56. https://doi.org/https://doi.org/10.18326/muqtasid.v10i1.40-56
- Kabib, N., al Umar, A. U. A., Fitriani, A., Lorenza, L., & Lutfi Mustofa, M. T. (2021). Pengaruh Akuntabilitas dan Transparansi Terhadap Minat Muzakki Membayar Zakat di BAZNAS Sragen. Jurnal Ilmiah Ekonomi Islam, 7(1), 341–349. https://doi.org/http://dx.doi.org/10.29040/jiei.v7i1.2156
- Mayer, R. C., Davis, J. H., & David Schoorman, F. (1995). An Integrative Model of Organizational Trust. The Academy of Management , 20(3), 709–734.
- Muhammad, M., Mahri, A. J. W., Nurasiyah, A., & Saad, R. A. J. (2022). Factors Predicting Zakat Compliance Behaviour in Indonesia. International Journal of Zakat, 7(1), 47–62. https://doi.org/https://doi.org/10.37706/ijaz.v7i1.349
- Murdani Nur, E. (2020). Pengaruh Promosi dan Kualitas Layanan terhadap Minat Masyarakat Membayar Zakat. AL-Muqayyad, 3(2), 126–135. https://doi.org/10.46963/jam.v3i2.183
- Musqari, N., & Huda, N. (2018). Pengaruh Kualitas Layanan terhadap Loyalitas Melalui Variabel Kepuasan pada Lembaga Amil Zakat (Studi pada Baituzzakah Pertamina Kantor Pusat). PERISAI ( Islamic Banking and Finance Journal), 2(1), 34–53. https://doi.org/10.21070/perisai.v%vi%i.1469
- Parasuraman, A., Zeithaml, V. A., & Berry, L. L. (1985). A Conceptual Model of Service Quality and Its Implications for Future Research. Journal of Marketing, 49(4), 41. https://doi.org/10.2307/1251430
- Parasuraman, A., Zeithaml, V. A., & Berry, L. L. (1988). SERVQUAL : A Multiple Item Scale for Meansuring Consumer Perseption of Service Quality. Jurnal of Retailing, 64(1).
- Purnawati, D. M. O., & Martayana, I. P. H. M. (2022). MERAJUT DAKWAH DI PULAU SURGA : PRAKTIK ISLAM INKLUSIF PADA KOMUNITAS MUSLIM DI DESA BEDUGUL TABANAN BALI. Jurnal Candra Sangkala, 5(2).
- Rochman, T., Tanjung, H., & Sukarno, F. (2017). Pengaruh Kualitas Pelayanan Terhadap Kepuasan dan Loyalitas Muzakki di Amil Zakat Daerah Kabupaten Cilacap. KASABA: Journal Of Islamic Economy, 10(2), 176–189. https://doi.org/http://dx.doi.org/10.32832/kasaba.v10i2.2395
- Rosalinda, M., Abdullah, & Fadli. (2021). Pengaruh Pengetahuan Zakat, Pendapatan dan Kepercayaan Muzakki Terhadap Minat Pelaku Umkm Untuk Membayar Zakat Niaga Di Organisasi Pengelola Zakat Kota Bengkulu. Jurnal Akuntansi, 11(1), 67–80. https://doi.org/doi.org/10.33369/j.akuntansi.11.1.67-80
- Saad, R. A. J., Aziz, N. M. A., & Sawandi, N. (2014). Islamic accountability framework in the zakat funds management. Procedia - Social and Behavioral Sciences, 164, 508–515. https://doi.org/10.1016/j.sbspro.2014.11.139
- Srairi, S. (2019). Transparency and bank risk-taking in GCC Islamic banking. Borsa Istanbul Review, 19, S64–S74. https://doi.org/10.1016/j.bir.2019.02.001
- Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
- Syakir, M. F., Risfandy, T., & Trinugroho, I. (2021). CEO’s social capital and performance of zakat institutions: Cross-country evidence. Journal of Behavioral and Experimental Finance, 31, 1–9. https://doi.org/10.1016/j.jbef.2021.100521
- Syakuro, A. A., & Fikriyah, K. (2020). Pengaruh Kualitas Pelayanan Islami Terhadap Kepuasan Donatur di Lembaga Amil Zakat Muhammadiyah (Lazismu) Kabupaten Mojokerto. Jurnal Ekonomika Dan Bisnis Islam, 3(2), 200–209. https://doi.org/https://doi.org/10.26740/jekobi.v3n2.p200-209
- Tambunan, J. (2021). Memaksimalkan Potensi Zakat Melalui Peningkatan Akuntabilitas Lembaga Pengelola Zakat. Jurnal Islamic Circle, 2(1), 118–131. https://jurnal.stain-madina.ac.id/index.php/islamiccircle/article/view/498
- Widiastuti, T., Mawardi, I., Zulaikha, S., Herianingrum, S., Robani, A., al Mustofa, M. U., & Atiya, N. (2022). The nexus between Islamic social finance, quality of human resource, governance, and poverty. Heliyon, 8(12). https://doi.org/10.1016/j.heliyon.2022.e11885
PDF:
https://jurnal.harianregional.com/akuntansi/full-95380
Published
2023-05-26
How To Cite
WALIYULLOH, Faruq; HASIBUAN, Henny Triyana. Akuntabilitas, Transparansi, Kualitas Pelayanan dan Niat Muzakki Membayar Zakat.E-Jurnal Akuntansi, [S.l.], v. 33, n. 5, p. 1289-1300, may 2023. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-95380. Date accessed: 02 Jun. 2025. doi:https://doi.org/10.24843/EJA.2023.v33.i05.p10.
Citation Format
ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian
Issue
Vol 33 No 5 (2023)
Section
Articles
Copyright
This work is licensed under a Creative Commons Attribution 4.0 International License
Discussion and feedback