Pengaruh Akuntabilitas, Transparansi Dan Kualitas Pelayanan Lembaga Pengelola Zakatterhadap Komitmen Muzakki: Kepercayaan Muzakkisebagai Variabel Intervening

Abstract

Penelitian ini bertujuan untuk mencari bukti empiris pengaruh akuntabilitas terhadap kepercayaan muzakki, transparansi terhadap kepercayaan muzakki, kualitas pelayanan terhadap kepercayaan muzakki dan kepercayaan muzakki terhadap komitmen muzakki dalam membayar zakat dengan kepercayaan muzakki sebagai variable intervening. Penelitian menggunakan data primer yang diperoleh dari kuesioner yang ditujukan untuk muzakki pada lembaga Rumah Zakat, DPUDT dan PKU wilayah Bandarlampung. Penentuan sampel dalam penelitian ini menggunakan convenience sampling dengan koreksi Quota Sampling. Kuesioner yang disebar sebanyak 120 kuesioner dan 91 kuesioner yang kembali. Dari 91 kuesioner yang kembali terdapat 8 kuesioner yang tidak dapat diolah karena ada beberapa pernyataan yang tidak dijawab oleh responden, sehingga hanya 83 kuesioner saja yang dapat diolah dan dianalisa. Waktu penyebaran kuesioner dilakukan selama hampir dua bulan. Hal ini dikarenakan menyesuaikan jadwal pertemuan lembaga zakat dengan muzakki mereka. Data diolah dengan menggunakan Smart-PLS dan SPSS versi 18. Hasil menunjukkan variabel akuntabilitas dan kualitas pelayanan berpengaruh secra signifikan, sedangkan variabel transparansi tidak berpengaruh secara signifikan terhadap kepercayaan dan komitmen muzakki

Optimization to Raise Awareness of Paying Zakat through Accountability and Quality of Service AsModeration Variables

“…In raising awareness of the muzakki in paying zakat is necessary as well as accountability of good zakat management institutions this is upfront from the results of the accountability questionnaire of zakat management every independent muzakki answer agreed in terms of making the reporting that may be needed by muzakki, both in terms of its calculation in accordance with the principle of accounting zakat and in accordance with the teachings of religion, because basically science and religion should be in line. This finding is similar to research conducted by [3][16] [15]stating that accountability has a significant effect on muzakki trust where the better and better accountability of zakat management institutions will increase muzakki's trust in the professionalism of zakat managers in distributing zakat that will be paid later if their assets have reached haul and nisab.…”

“…In raising awareness of the muzakki in paying zakat is necessary also the quality of good service of the good zakat management institution in terms of treating the muzakki who pay zakat to the institution of zakat management completes the public needs and the capacity of adequate services also in accordance with the standard of service needed by the public this is found in the questionnaire with the average answer muzakki answered agree. Quality of service is influential in the muzakkibeliefs [3][16] [12].…”

“…Accountability of zakat is responsible for reports related to the receipt and distribution of zakat for the public good or rather to muzakki and accountability to Allah SWT, with the report of the body of amil zakat that can be seen by muzakki will influence the decision of what is taken by muzakki against the report obtained from the management of zakat that he gave. According to [3][4]stated that the results of accountability had a significant effect on muzakki's trust, but had no positive effect on muzakki's commitment.The quality of service is simple, which is a measure of how good the level of service provided is able to conform to customer expectations [5]. This means that the quality of service is determined by the ability of certain companies or institutions to meet the needs according to what is expected or desired based on the needs of customers/ visitors.…”

Variables Determining Muzaki Loyalty in Paying Zakat, Infaq and Shodaqoh at Zakat Institutions in Indonesia

“…Based on the results of these data, it is stated that accountability has a positive effect on Muzaki's trust. The results of this study are supported by the study conducted by Nugraha (2019) which states that accountability has a significant positive effect on muzaki' trust. The results of hypothesis testing (H1) have provided evidence that there is a significant positive effect between accountability and muzaki's trust.…”

Pengaruh Kualitas Informasi Akuntansi, Akuntabilitas dan Transparansi Pelaporan Keuangan Terhadap Tingkat Penerimaan Dana Zakat

“…Menurut Nugraha (2019), bahwa akuntabilitas adalah suatu keharusan bagi setiap lembaga amil zakat untuk melaporan laporan keuangan dan mempertanggungjawabkan segala aktivitas dan kegiatan yang dilakukan organisasi terkait dengan keberhasilan mapun kegagalan misinya kepada pihak yang berwenang. Dalam penerimaan dana zakat, akuntabilitas dimaksudkan agar dapat meningkatkan kinerja dalam lembaga amil zakat dalam melaporkan segala pertanggungjawaban berupa amanah yang diberikan oleh muzakki yang nantinya akan berdampak kepada muzakki yang percaya terhadap lembaga amil zakat untuk membayar zakatnya melalui BAZNAS Kabupaten Buleleng sehingga akan meningkatkan penerimaan dana zakat.…”