Accountability, Transparency, Managerial Attitude and Muzakki’s Trust: A Study on the Zakat Amil Institution of Jogokariyan Mosque, Yogyakarta

Authors

  • Nada Shafiyyah Faculty of Economics and Business, Universitas Ahmad Dahlan, Yogyakarta
  • Annisa Fithria 1.Faculty of Economics and Business, Universitas Ahmad Dahlan, Yogyakarta, Indonesia. 2. School of Graduate and Professional Studies, INCEIF University, Jalan Tun Ismail, Kuala Lumpur, Malaysia. http://orcid.org/0000-0003-2491-7369

DOI:

https://doi.org/10.21580/at.v15i2.17815

Keywords:

Accountability, Transparency, Managerial Attitude, Trust

Abstract

Trust is an essential aspect to be fostered between muzakki (those who contribute zakat) and zakat amil institutions to optimize zakat collection. Accountability, financial report transparency, and managerial attitude are crucial for zakat amil institutions to enhance muzakki's trust. This research aims to examine the influence of accountability, financial report transparency, and managerial attitude on the level of muzakki's trust in the Zakat Amil Institution of Jogokariyan Mosque, Yogyakarta. This study utilized nonprobability sampling with an incidental sampling approach. The data used were primary data collected through questionnaires distributed to 60 respondents who are muzakki contributing zakat to the Zakat Amil Institution of Jogokariyan Mosque, Yogyakarta. The results of the research indicate that accountability, financial report transparency, and managerial attitude have a positive influence on the level of muzakki's trust in the Zakat Amil Institution of Jogokariyan Mosque, Yogyakarta

Downloads

Download data is not yet available.

References

Abu-Tapanjeh, A. M. (2009). Corporate governance from the Islamic perspective: A comparative analysis with OECD principles. Critical Perspectives on Accounting, 20(5), 556–567. https://doi.org/10.1016/j.cpa.2007.12.004

Amalia, N., & Widiastuti, T. (2019). Pengaruh Akuntabilitas, Transparansi, Dan Kualitas Pelayanan Terhadap Minat Muzakki Membayar Zakat (Studi Pada LAZ Surabaya). Ekonomi Syariah Teori Dan Terapan, 6(9), 1756–1769.

Azzama, A., & Muhyani. (2019). Manajemen Masjid Jogokariyan Yogyakarta Sebagai Pusat Kegiatan Masyarakat. 3(1), 197–205.

BPS. (2020). Sensus Penduduk. Badan Pusat Statistik. https://sp2010.bps.go.id/

Endahwati, Y. D. (2014). Akuntabilitas Pengelolaan Zakat, Infaq, dan Shadaqah (ZIS). Jurnal Ilmiah Akuntansi Dan Humaika, 4(1), 1356–1379.

Ghofur, A. (2010). Implementasi Undang-Undang Nomor 38 Tahun 1999 tentang pengelolaan zakat di Lembaga Kemanusiaan Indonesia Dana Kemanusiaan Dhu’afa (LKI–DKD) Magelang.

Harjono, I., & Zulkarnaen, W. (2020). Pengaruh Akuntabilitas, Transparansi Pengelolaan Lembaga Amil Zakat Dan Pengentasan Kemiskinan Terhadap Kepercayaan Muzakki (Survey pada Lembaga Amil Zakat & Masyarakat di Bandung).

Hasan, M. (2011). Manajemen Zakat (Cet.I). Idea Press.

Hasrina, C. D., Yusri, & Agusti, D. R. (2018). Pengaruh Akuntabilitas dan Transparansi Lembaga Zakat Terhadap Tingkat Kepercayaan Muzakki Dalam Membayar Zakat Di Baitul Mal Kota Banda Aceh. Jurnal Humaniora, 2(1), 1–9.

Inayah, N., & Muanisah, Z. (2018). Hubungan Kepercayaan, Transparansi, Dan Akuntabilitas Terhadap Loyalitas Muzakki Pada Badan Amil Zakat (Studi Kasus di Kecamatan Tegalsari Banyuwangi). Jurnal Ekonomi Syariah, 1(2), 17–33.

Junjunan, M. I., Asegaf, M. M., & Takwil, M. (2020). Pengaruh Transparansi, Akuntabilitas, dan IGCG Terhadap Tingkat Kepercayaan Muzakki di Lembaga Amil Zakat Dompet Amanah Umat. Jurnal Akuntansi Integratif, 6(2), 112–125.

Kabib, N., Ulil, A., Al, A., Fitriani, A., Lorenza, L., & Lutfi, M. T. (2021). Pengaruh Akuntabilitas dan Transparansi Terhadap Minat Muzakki Membayar Zakat di BAZNAS Sragen. 7(01), 341–349.

Mustafa, Muslim, & Adnan. (2013). Antecedents Of Zakat Payers’ Trust In An Emerging Zakat Sector: An Exploratory Study. Tourism, 4(1), 1–34.

Nasim, A., Romdhon, S., & Rizqi, M. (2014). Pengaruh Transparansi Laporan Keuangan, Pengelolaan Zakat, Dan Sikap Pengelola Terhadap Tingkat Kepercayaan Muzakki. Jurnal Riset Akuntansi Dan Keuangan, 2(3), 550. https://doi.org/10.17509/jrak.v2i3.6603

Notoadmodjo, S. (2003). Pendidikan dan Perilaku Kesehatan. Rineka Cipta.

Nur, M. M., & Zulfahmi. (2018). Pengaruh Pengetahuan, Pendapatan dan Kepercayaan, Terhadap Minat Muzakki Membayar Zakat di Baitul Mal Kota Lhokseumawe. Ekonomi Regional Unimal, 01(3), 19–29.

Pohan, Z. R. H., & Mutia, E. (2018). Pengaruh transparansi keuangan pengelolaan zakat, dan sikap Badan Amil Zakat terhadap tingkat kepuasan muzaki dalam membayar zakat di Baitul Maal Provinsi Aceh (Studi kasus : Baitul Mal Aceh). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 3(1), 135–141. http://www.jim.unsyiah.ac.id/EKA/article/view/6013/pdf

Robbins, S. P., & Judge, T. A. (2008). Organizational Behaviour (15th ed.). Pearson.

Rosalia, R., & Huda, N. (2019). Pengaruh Transparansi, Tata Kelola dan Sikap terhadap Kepercayaan Masyarakat Muslim dalam Bersedekah (Studi kasus Masjid Nurullah Kalibata City). 6(1), 103–119.

Rusdiana, & Nasihudin. (2018). Akuntabilitas Kinerja dan Pelaporan Penelitian (E. Dulwahab & T. Nurhayati (eds.); I). Pusat Penelitian dan Penerbitan UIN SGD Bandung.

Trisnaningtyas, Y. M., Rapini, T., & Farida, U. (2020). Analisis Pengendalian Internal,Transparansi, Akuntabiitas Pengelolaan Zakat Dan Kualitas Lembaga Amil Zakat. ISOQUANT : Jurnal Ekonomi, Manajemen Dan Akuntansi, 4(1), 82–96. https://doi.org/10.24269/iso.v4i1.417

Undang-Undang Republik Indonesia. (2011). Undang-Undang Republik Indonesia Nomor 23 Tahun 2011 Tentang Pengelolaan Zakat (pp. 1–7).

Yusra, M., & Riyaldi, M. H. (2020). Faktor-Faktor Penentu Kepercayaan Muzakki kepada Baitul Mal Aceh. Al-Buhuts, 16(1), 5. http://journal.iaingorontalo.ac.id/index.php/ab/article/view/1379

Downloads

Published

2023-12-25

Issue

Vol. 15 No. 2 (2023): At-Taqaddum

Section

Articles

License

The copyright of the received article shall be assigned to the journal as the publisher of the journal. The intended copyright includes the right to publish the article in various forms (including reprints). The journal maintains the publishing rights to the published articles. Therefore, the author must submit a statement of the Copyright Transfer Agreement.*)

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.  

In line with the license, authors and third parties (readers, researchers, and others) are allowed to share and adapt the material. In addition, the material must be given appropriate credit, provided with a link to the license, and indicated if changes were made. If authors remix, transform or build upon the material, authors must distribute their contributions under the same license as the original.

________

*) Authors whose articles are accepted for publication will receive confirmation via email and send a Copyright Transfer Agreement.