Effects of Accounting Information Quality, Accountability, and Transparency on Zakat Acceptance

Nikmatuniayah, Nikmatuniayah; Marliyati, Marliyati; A, Lilis Mardiana

doi:10.29313/mimbar.v33i1.2029

Cited by 18 publications

(16 citation statements)

References 1 publication

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“…This finding indicates that a zakat collection institution's accountability is not used as a factor used by muzakki in building image, building trust, and even in generating motivation to pay zakat through a collection institution. This finding is different from the findings of Mutmainah (2015); Nikmatuniayah et al (2017); and Pangestu & Jayanto (2017) who find that accountability has a significant influence on the intention to pay zakat. According to the results of this study, there are indications that muzakki pay zakat through collection institutions and muzakki have a tendency to ignore the accountability of those institutions to muzakki.…”

Section: Share | Volume 8 | Number 1 | Jan -Jun 2019contrasting

confidence: 93%

“…Indeed, a low level of ransparency is the cause of low levels of zakat payment (Nugraha, Wardayati, & Sayekti, 2018). Mutmainah (2015) ;Nikmatuniayah, et al (2017); dan Pangestu & Jayanto (2017) have demonstrated empirically that transparency in zakat collection institutions has a positive influence on the strength of the intention of muzakki to make zakat payments. On the basis of these existing theories, the fourth hypothesis is proposed as below: H4: Transparency in zakat collection institutions has a positive influence on interest in paying zakat.…”

Section: Theoretical Basis and Hypothesis Developmentmentioning

confidence: 99%

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Determinants of the Intention of Muzakki to Pay Professional Zakat

Mukhibad

Fachrurrozie

Nurkhin

2019

SJEKI

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The objective of this study is to empirically explore the effect of reputation, transparency, accountability of LAZ (Lembaga Amil Zakat or institutions that collect zakat which is a kind of Islamic tithe or alms), the religiosity of muzakki (communities who are obliged to pay zakat), and the trust of muzakki in LAZ on the strength of the intention of muzakki to pay professional zakat through amil (collectors). In addition, this study also attempts to empirically investigate the factors influencing the reputation of LAZ and the trust of muzakki in LAZ. The population of this study is civil servants in Pati District, Central Java, who already have an obligation to pay zakat. The sample of this study is determined by the incidental method and has produced 73 respondents. Data analysis uses the Structural Equation Model with the WarpPLS tool. Research showed empirically that the reputation of LAZ is positively influenced by the transparency and accountability of LAZ. The trust of muzakki in LAZ is influenced by the reputation of LAZ and the religiosity of muzakki. Furthermore, the strength of the intention of muzakki to pay zakat is influenced by the reputation of LAZ, the transparency of LAZ, the religiosity of muzakki, and the trust of muzakki in LAZ. The potential of zakat can be increased by improving LAZ performance (reputation, transparency) and the religiosity of muzakki.==============================================================================================Determinan Intensi Muzakki dalam Membayar Zakat Penghasilan. Penelitian ini secara empiris bertujuan untuk mengeksplorasi pengaruh reputasi, transparansi, akuntabilitas Lembaga Amil Zakat (LAZ), religiusitas muzakki, dan kepercayaan muzakki pada LAZ terhadap besaran keinginan muzakki untuk membayar zakat penghasilan melalui LAZ. Selain itu, penelitian ini juga bermaksud untuk secara empiris melakukan investigasi terhadap faktor-faktor yang mempengaruhi reputasi LAZ dan kepercayaan muzakki terhadap LAZ. Yang menjadi populasi dalam penelitian ini adalah para pegawai negeri sipil di Kabupaten Pati, Jawa Tengah, yang sudah sampai nishab zakat. Sampel untuk penelitian berjumlah 73 orang yang ditentukan dengan metode insidental sampling. Data lapangan kemudian dianalisis dengan Structural Equation Model dengan WarpPLS tool. Hasil kajian menunjukkan bahwa secara empiris reputasi LAZ secara positif dipengaruhi oleh transparansi dan akuntabilitas LAZ itu sendiri. Sedangkan kepercayaan muzakki terhadap LAZ dipengaruhi oleh reputasi LAZ dan religiusitas muzakki. Selanjutnya, besaran keinginan muzakki untuk membayar zakat dipengaruhi oleh reputasi, transparansi LAZ, religiusitas muzakki, dan kepercayaan muzakki terhadap LAZ. Potensi zakat bisa dimaksimalkan dengan meningkatkan kinerja LAZ (reputasi, transparansi), dan religiusitas muzakki.

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Section: Share | Volume 8 | Number 1 | Jan -Jun 2019contrasting

confidence: 93%

Section: Theoretical Basis and Hypothesis Developmentmentioning

confidence: 99%

Determinants of the Intention of Muzakki to Pay Professional Zakat

Mukhibad

Fachrurrozie

Nurkhin

2019

SJEKI

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“…Because it has significant effect, it means that financial accountability is necessary for zakat management institutions. A study by Nikmatuniayah, Marliyati, and Mardiana A (2017) shows that accountability has positive influence on level of acceptance of zakat fund. PSAK 109 already regulates the disclosure (accountability) which must be done by LAZ.…”

Section: Resultsmentioning

confidence: 99%

The Analysis of Amil Zakat Institution/Lembaga Amil Zakat (LAZ) Accountability toward Public Satisfaction and Trust

Ahmad

Rusdianto

2018

muqtasid

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Indonesia has a high potency of zakat fund but the result of its collection shows the great gap compared with the potency. The current issue of Amil Zakat Institution/Lembaga Amil Zakat (LAZ) is about their public trust and public satisfaction. The aim of the research is to examine an impact of LAZ’s accountability on public satisfaction and public trust among muzakki in Indonesia. This research collects data using questionnaire from muzakki who paid their zakat in LAZ’s. This study uses SEM-PLS to analyze data. The result shows (1) significant influence on the LAZ’s accountability to public satisfaction, (2) public satisfaction on LAZ has a significant influence to public trust.Abstrak Indonesia memiliki potensi dana zakat yang tinggi, namun hasil dari pengumpulannya menunjukkan ada perbedaan yang besar dibandingkan dengan potensinya. Permasalahan yang dihadapi oleh lembaga amil zakat (LAZ) sekarang adalah terkait dengan kepercayaan publik dan kepuasan publik. Tujuan penelitian ini adalah menguji pengaruh akuntabilitas LAZ terhadap kepuasan publik dan kepercayaan publik. Penelitian ini mengumpulkan data menggunakan kuisioner dari muzakki yang membayar zakat di LAZ. Penelitian ini menganalisa data yang terkumpul menggunakan SEM-PLS. Hasil penelitian menunjukkan (1) adanya pengaruh yang signifikan dari akuntabilitas lembaga amil zakat terhadap kepuasan publik, (2) kepuasan publik atas lembaga amil zakat mempunyai pengaruh signifikan atas kepercayaan publik.

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“…According to Foster (2001), the length of time a person has taken makes him more aware of his duties and position in the organization than members who have already joined. 25.00. It can be concluded that if the mean value is 25.10 > 25.00 of median value, the variable of organizational commitment is said to be high.…”

Section: Resultsmentioning

confidence: 99%