Pengaruh Kompetensi Amil dan Akuntabilitas terhadap Kepercayaan Muzakki pada LAZISMU Payakumbuh
Abstract
The problem in this study is that the trust of muzakki in paying their zakat to LAZISMU Payakumbuh is still low. The purpose of this study was to determine the effect of amil competence and accountability on muzakki's trust in LAZISMU Payakumbuh. This type of research is quantitative. The population in this study were all muzakki at LAZISMU Payakumbuh. The population technique used is accidental sampling. Accidental sampling is a sampling technique based on chance. The data analysis technique used the t-test and F-test techniques. Based on the data analysis and discussion that has been described previously, it can be concluded that amil competence has no significant effect on muzakki's trust, this can be seen from the T-test of the Amil competence variable having a significance value of 0.625 > 0.05, thus the first hypothesis in this study was rejected. so that the competence of amil has no significant effect on the level of trust in muzakki and accountability has a significant effect on the trust of muzakk seen from the results of the T test the accountability variable has a significance value of 0.002 > 0.05, thus the second hypothesis in this study is accepted. so that accountability has a significant effect on the level of trust in muzakki.
References
Armstrong, Elia. (2005). Integrity, Transparency and Accountability in Public Administration: Recent Trends, Regional and International Developments and Emerging Issues.
Departemen Agama RI. (2006). Al-Quran danTerjemahannya. Bandung CV Penerbit Diponegoro.
Dowling, J and Preffer, J.1975. Organizational Legitimacy: Social Values And Organizational Behaviour. Pacific Sociological Journal Review, Vol.18 Page122-136
Hasrina, Yusri, & Agusti Sy.(2018). Pengaruh Akuntabilitas dan Transparansi Lembaga Zakat Terhadap Tingkat Kepercayaan Muzakki Dalam Membayar Zakat Di Baitul Mal Kota Banda Aceh. Jurnal Humaniora, Vol. 2, No. 1, April 2018 : 1-9
Hamidi, Nurhasan (2005). Siapkah Pengelola Zakat Diaudit? Bangka Pos, 7 Desember 2005.
Huda, N. (2012). Keuangan Publik Islami: pendekatan teorotis dan sejarah. Jakarta: Kencana Prenada Media Group.
Istikhomah, D & Asrori. (2019). Pengaruh Literasi Terhadap Kepercayaan Muzaki pada Lembaga Pengelola Zakat dengan Akuntabilitas dan Transparansi Sebagai Variabel Intervening. Economic Education Analysis Journal, 8 (1): 95-109
Listya Putri, Imamatin. (2021). Implementasi CSR Sebagai Aktualisasi ZIS di Badan Amil Zakat Nasional (Baznas). Maro; Jurnal Ekonomi Syariah dan Binsin .Volume 4 Nomer 2 November 2021
Jumarni. (2019). Pengaruh Akuntabilitas Dan Transparansi Terhadap Kepercayaan Muzakki Membayar Zakat Di Baznas Kota Jambi
Kementrian Agama RI. (2013) Standarisasi Amil zakat Di Indonesia: Menurut Undang Nomor 23 Tahun 2011.
Nassim. A, Muhammad Rizqi dan Syahri Romadhon. 2014. Pengaruh Transparansi Laporan Keuangan, Pengelolaan Zakat, dan Sikap Pengelola Terhadap Tingkat Kepercayaan Muzakki (studi pada LAZ di kota Bandung). Jurnal: Riset Akuntansi Dan Keuangan
NBA Bakar. Z Saleh & MHS Mohamad (2011). Enhancing Malaysian Public Sector Transparency and Accountability: Lessons and Issues. European Journal of Economics, Finance and Administrative Sciences ISSN 1450-2275
Nurhayati, N., Fadilah, S., Iss, A., dan Oktaroza, M.L. (2014). Pengaruh kualitas informasi akuntansi, akuntabilitas dan transparansi pelaporan keuangan terhadap tingkat penerimaan dana zakat pada Badan Amil Zakat (BAZ) Di Jawa Barat. Prosiding Fakultas Ekonomi Universitas Islam Bandung. ISSN 2089-3590.
Retnowati, Noviana. 2020. Pengaruh Transparansi Laporan Keuangan, Akuntabilitas, Pengelolaan Dana Dan Religiusitas Muzaki Terhadap Tingkat Kepercayaan Muzaki Untuk Membayar Zakat Pada Lembaga Amil Zakat Jurusan Akuntansi
Syariah Fakultas Ekonomi Dan Bisnis Islam Institut Agama Islam Negeri Surakarta
Septriani, DF(2011). Pengaruh Transparansi dan Akuntabilitas Terhadap Pengumpulan Dana Zakat, Infaq, dan Shodaqoh Pada LAZ di Surabaya. Jurnal Akuntansi.
Undang-Undang Republik Indonesia No. 23 Tahun 2011 Tentang Pengelolaan Zakat, Pasal 5
Yuliafitri, I., dan Asma, N., K. (2016). Pengaruh kepuasan muzakki, transparansi dan akuntabilitas pada lembaga amil zakat terhadap loyalitas muzakki (studi persepsi pada LAZ Rumah Zakat). Jurnal Ekonomi Islam. Vol. 7 No.
.png)
.png)
