IMPACT OF TRANSPARENCY, ACCOUNTABILITY, AND MANAGEMENT QUALITY ON MUZAKKI INTEREST
DOI:
https://doi.org/10.32332/finansia.v7i1.8736Keywords:
Transparency, Accountability, Quality Of ManagementAbstract
There is a gap between the expected outcome and the implementation of zakat, although Muslims in Indonesia have great potential to donate zakat. This study aims to examine the impact of transparency, accountability, and quality of zakat management on the interests of Muzaki. This study relied on primary data collected through questionnaires on the entire Muzaki population of 5,803 people. A sample of 140 Muzakis was selected using the non-probability sampling method. Research shows that transparency, accountability, and quality of management at BAZNAS influence the increase in interest in Muzaki. Partial accountability has a positive effect on Muzaki interest, and transparency, and management quality have a significant negative impact. Transparency is the connecting variable between accountability and management quality, emphasizing the considerable influence on the interests of Muzaki.
References
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Utsaimin, Muhammad Shalih. Ensiklopedia Zakat. Jakarta: Pustaka As-Sunnah, 2008.
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Widiastuti Tika., Mawardi, Imron., Anidah, Robani., And Rusydiana, Aam Slamet. “Optimization Of Zakat Fund Management In Regional Zakat Institution.” Humanities & Social Science Reviews, Vol. 6, No. 2, 2018.
Widiastuti, Tika., Dan Amalia, Nahdiatul. “Pengaruh Akuntabilitas, Transparansi, Dan Kualitas Pelayanan Terhadap Minat Muzaki Membayar Zakat (Studi Pada LAZ Surabaya).” Jurnal Ekonomi Syariah Dan Terapan, Vol. 6, No. 9, 2019.
Yulianti, Rahmani Timorita. Tata Kelola Perusahaan Yang Baik Di Lembaga Zakat. Yogyakarta: Kaukaba Dipantara, 2016.
Zuhaili, Wahbah. Al-Fiqh Al-Islami Wa Adillatuh. Beirut: Dar Al-Fiqr, 1989.
---------. Optimalisasi Pengelolaan Filantropi Islam Berbasis Masjid. Ponorogo: UNIDA Gontor Press, 2021.
Arifin, Noor. “Analisis Kualitas Kehidupan Kerja, Kinerja, Dan Aktivitas Pada CV. Duta Senenan Jepara.” Jurnal Economia, Vol. 8, No. 1, 2012.
Arikunta, Suharsimi. Pengelolaan Kelas Dan Siswa. Jakarta: CV Rajawali, 1988.
Azwar Syaifusin. Sikap Manusia Teori Dan Pengukurannya. Yogyakarta: Pustaka Pelajar, 2011.
Doktoralina, Caturida Meiwanto., And Bahari, Zakaria. “Zakat Accounting Information System In Private Higher Education.” European Research Studies Journal, Vol. 21, No. 3, 2018. https://www.um.edu.mt/library/oar//handle/123456789/40307.
Fadhlurrahman, Muhammad Syafiq., Lesmana, Meichio., Rosmitha, Siti Nurma., Dan F, Muhammad Iqbal. “Analisis Strategi Pendistribusian Zakat Produktif Dalam Mensejahterakan Masyarakat Indonesia.” Adilla: Jurnal Ilmiah Ekonomi Syari'ah, Vol. 7, No. 1, 2024. https://doi.org/10.52166/adilla.v7i1.6016.
Farida, Hikayah Azizi Nur. “Variabel-Variabel Yang Mempengaruhi Pembayaran Zakat Oleh Para Muzaki (Studi Kasus Pengelolaan Lembaga Keuangan Syariah).” Journal Of Islamic Business And Economics, Vol. 2, No. 2, 2008.
Huda, Miftahul. Management And Development Of Productive Waqf In The Hospital Publicly Health Centre (PKU)‘Aisiyyah Boyolali City. Annual International Conference On Islamic And Science Integration (AICCII), Vol. 1, No. 1, 2023.
Julianita, Winda., Dan Sarjono, Haryadi. Structural Equation Modeling (SEM) Sebuah Pengantar, Aplikasi Untuk Penelitian Bisnis. Jakarta: Salemba Empat, 2014.
Kabib, Nur., Umar, Ahmad Ulil Albab Al., Fitriani, Ana., Lorenza, Lora., Mustofa, Muammar Taufiqi Lutfi. “Pengaruh Akuntabilitas Dan Transparansi Terhadap Minat Muzaki Membayar Zakat Di BAZNAS Sragen.” JIEI (Jurnal Ilmiah Ekonomi Islam), Vol. 7, No. 1, 2021. http://dx.doi.org/10.29040/jiei.v7i1.2156.
Muhammad, Muhammad. Metodologi Penelitian Ekonomi Islam Pendekatan Kuantitatif. Jakarta: PT Raja Grafindo Persada, 2008.
Munir, Zainal Arifin Haji. “The Effect Of Financial Report Transparency And Zakat Management On Muzakki Trust In Baznas Lombok Timur.” Al-Risalah Forum Kajian Hukum Dan Sosial Kemasyarakatan, Vol. 21, No. 2, 2021. https://doi.org/10.30631/al-risalah.v21i2.889.
Musa, Armiadi., Zulfikar, Teuku., And Khalidin, Bismi. “Digital-Based Information System Of Zakat Management In Indonesia: Strategies For Increasing Revenue In Fiqh Muamalah Perspectives.” Samarah: Jurnal Hukum Keluarga Dan Hukum Islam, Vol. 6, No. 2, 2022. http://dx.doi.org/10.22373/sjhk.v6i2.11960.
Nugraha, Eha. “Pengaruh Akuntabilitas, Transparansi Dan Kualitas Pelayanan Lembaga Pengelolaan Zakat Terhadap Komitmen Muzaki: Kepercayaan Muzaki Sebagai Variabel Intervening.” Jurnal Penelitian Dan Pengembangan Akuntansi, Vol. 3, No. 2, 2019. https://doi.org/10.29259/ja.v13i2.9592.
Nugraha, Setyawardhana. Pengaruh Persepsi Penerapan Akuntabilitas Dan Transparansi Keuangan Terhadap Minat Muzaki Membayar Zakat Pada Lembaga Amil Zakat (LAZ), (Studi Kasus Baitul Maal Hidayatullah (BMH) Dan Lembaga Manajemen Infaq (LMI) Cabang Bondowoso. Jember: UNEJ, 2013.
Pelaporan, BAZNAS-Sub Divisi. “Statistika Zakat Nasional 2019.” pid.baznas.go.id, Retrieved May 09, 2021.
Qardawi, Yusuf. Hukum Zakat. Jakarta: Pustaka Litera Antarnus, 1996.
Ramadiani, Ramadiani. “SEM Dan LISREL Untuk Analisis Multivariat.” Jurnal Sistem Informasi, Vol. 2, No. 1, 2010.
Rizqon, Abdul Latif. “Implementation Of Good Corporate Governance Principles In Increasing The Number Of Muzzaki.” Proceeding International Conference On Economy, Management, And Business, Vol. 1, 2023.
Romadhon, M. Rizqi Syahri., Dan Nasim, Arim. “Pengaruh Transparansi Laporan Keuangan, Pengelolaan Zakat, Dan Sikap Pengelola Terhadap Tingkat Kepercayaan Muzaki.” Jurnal Riset Akuntansi Dan Keuangan, Vol. 2, No. 3, 2014.
Sawmar, Abdulsalam Ahmed., And Muhammed, Mustafa Omar. “Enhancing Zakat Compliance Through Good Governance: A Conceptual Framework.” ISRA International Journal Of Islamic Finance, Vol. 13, No. 1, 2021. https://doi.org/10.1108/IJIF-10-2018-0116.
Soraya, Iin. “Faktor-Faktor Yang Mempengaruhi Minat Masyararakat Jakarta Dalam Mengakses Fortal Media Jakarta Smart City.” Jurnal Komunikasi, Vol. 6, No. 1, 2015.
Sugiyono, Sugiyono. Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, Dan R&D. Bandung: Alfabeta, 2019.
Undang-Undang Republik Indonesia Nomor 23 Tahun 2011 Tentang Pengelolaan Zakat.
Utsaimin, Muhammad Shalih. Ensiklopedia Zakat. Jakarta: Pustaka As-Sunnah, 2008.
Wawan, Wawan. Personal Interview. July 29, 2023.
Widiastuti Tika., Mawardi, Imron., Anidah, Robani., And Rusydiana, Aam Slamet. “Optimization Of Zakat Fund Management In Regional Zakat Institution.” Humanities & Social Science Reviews, Vol. 6, No. 2, 2018.
Widiastuti, Tika., Dan Amalia, Nahdiatul. “Pengaruh Akuntabilitas, Transparansi, Dan Kualitas Pelayanan Terhadap Minat Muzaki Membayar Zakat (Studi Pada LAZ Surabaya).” Jurnal Ekonomi Syariah Dan Terapan, Vol. 6, No. 9, 2019.
Yulianti, Rahmani Timorita. Tata Kelola Perusahaan Yang Baik Di Lembaga Zakat. Yogyakarta: Kaukaba Dipantara, 2016.
Zuhaili, Wahbah. Al-Fiqh Al-Islami Wa Adillatuh. Beirut: Dar Al-Fiqr, 1989.
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