PENGARUH KEPUASAN MUZAKKI, TRANSPARANSI DAN AKUNTABILITAS PADA LEMBAGA AMIL ZAKAT TERHADAP LOYALITAS MUZAKKI (Studi Persepsi Pada LAZ Rumah Zakat)

Abstract

Abstract. The Influence of Muzakki Satisfaction, Transparency and Accountability in the Amil Zakat Institution toward Loyalty Muzakki (Perception Study on LAZ Rumah Zakat). This study aimed to analyze the effect of each variable that Muzakki satisfaction, transparency and accountability in the Amil Zakat Institution toward loyalty Muzakki. As a nonprofit organization, Lembaga Amil Zakat needs to pay attention the Muzakki satisfaction, transparency and accountability of institutions to increase loyalty Muzakki. In this study, data were collected through a questionnaire with accidental sampling. Respondents in this study were Muzakki or person paying zakat through LAZ Rumah Zakat. The analysis multiple linear regression technique used to solve it. The results showed that both independent variables are Muzakki satisfaction and transparency has positive influence on loyalty Muzakki. This means that the more high satisfaction Muzakki and transparency of the institution, the more high loyalty of Muzakki. On the other hand, the accountability of independent variables have no influence on loyalty Muzakki.Abstrak. Pengaruh Kepuasan Muzakki, Transparansi dan Akuntabilitas Pada Lembaga Amil Zakat Terhadap Loyalitas Muzakki (Studi Persepsi Pada LAZ Rumah Zakat). Penelitian ini bertujuan untuk menganalisis pengaruh masing-masing variabel yaitu kepuasan muzakki, transparansi dan akuntabilitas pada Lembaga Amil Zakat terhadap loyalitas muzakki. Sebagai organisasi nonprofit, Lembaga Amil Zakat perlu memerhatikan kepuasan para muzakki, transparansi dan akuntabilitas lembaganya untuk meningkatkan loyalitas muzakki. Dalam penelitian ini data dikumpulkan melalui kuesioner dengan accidental sampling. Responden pada penelitian ini adalah muzakki atau orang yang membayarkan zakat melalui LAZ Rumah Zakat. Teknik analisis yang digunakan adalah analisis regersi linear berganda.Hasil penelitian ini menunjukkan bahwa kedua variabel independen yaitu kepuasan muzakki dan transparansi mempunyai pengaruh yang positif terhadap loyalitas muzakki.Artinya semakin tinggi kepuasan muzakki dan transparansi lembaga maka semakin tinggi pula loyalitas muzakki. Sedangkan variabel independen akuntabilitas tidak memiliki pengaruh terhadap loyalitas muzakki.

Optimizing Zakat Collection in the Digital Era: Muzakki's perception

“…At least there are four novelties offered in this research. First, most of the previous studies analyzed the increase in zakat funds from the ZMO perspective (for examples, Coryna and Tanjung (2015); Triyawan and Aisyah (2016); Yuliafitri and Khoiriyah (2016); Yusrizal et al (2017); Yazid (2019); and Wahyudin et.al (2018), while this study directly examines from the perspective of the muzakki (Ikhwandha and Hudayati (2019). Second, this research emphasizes on profession zakat as ZMOs have not successfully managed it optimally (Astuti and Zulkifli (2018);Febriani and Siswajanty (2019).…”

“…Moreover, transparency can minimize suspicion/negative perceptions (Inayah & Muanisah, 2018) and public distrust hence ZMO will gain trust from the community (Khasanah, 2010). Nasim andRomdhon (2014), Nurhayati et.al (2014), and Yuliafitri and Khoiriyah (Yuliafitri & Khoiriyah, 2016) found that ZMO transparency has a positive effect on muzakki loyalty. The consistency of these research results underlies the development of the following hypothesis: H1: Transparency in managing zakat funds at ZMO has a positive effect on muzakki's interest in distributing zakat.…”

Analisis Penerapan Good Corporate Governance pada Sistem Pelaporan Keuangan BAZNAS Kabupaten Kebumen

“…Prinsip yang terakhir adalah keadilan (fairness) yang merupakan kesetaraan dalam memenuhi hak-hak dari stakeholders yang timbul dari perjanjian dan peraturan perundang-undangan yang berlaku (Labesi, 2013;Larasati et al, 2018). Sistem Good Corporate Governance menjadi penting untuk diterapkan dalam pengelolaan zakat yang baik pada lembaga Badan Amil Zakat Nasional (BAZNAS) (Atsarina, 2018;Yuliafitri & Khoiriyah, 2016), tidak terkecuali BAZNAS yang ada di kabupaten Kebumen.…”

Analysis of Zakat Fund Collection Synergy through Muzakki and Zakat Institution Perspectives (An East Java Case Study)

“…There are the needs of muzakki in the form of easy access to zakat institution, comprehensive zakat information, transparency, profesionalism, fatwas, satisfation, comfort, ease of giving zakat, and an environment that supports zakat [23]. there are also additional points of accountability and socialization in zakat [24], [25], [26]. On the other hand, muzakki need the image and reputation of zakat institutions as trust in zakat, how to handle complaints from zakat institutions, service ethics, service provision, transparency [27], provision of mustahik allevation programs that are not only distribution zakat without any purpose of allevation, zakat reports, socialization of zakat benefits, communication and relationship from zakat institution to muzakki, as well as organizational fanaticism by muzakki related to zakat institutions [28].…”