Akuntabilitas, Transparansi, Kualitas Pelayanan dan Niat Muzakki Membayar Zakat
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
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References
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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
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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
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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
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
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://ojs.unud.ac.id/index.php/akuntansi/article/view/95380>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i05.p10.
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