The Influence of Accountability and Transparency of Zakat Management on Muzakki's Interest in Paying Zakat

Hanapi Tri Risky; Atika Lusi Tania

Authors

Hanapi Tri Risky BAZNAS Lampung Utara
Atika Lusi Tania Institut Agama Islam Negeri Metro

Keywords:

Transparency, BAZNAS, Muzakki Interest, Accountability

Abstract

BAZNAS is still not the main method used by the community to distribute zakat, there are still many muzakki who do not trust the transparency and accountability of zakat management institutions. Accountability and transparency are a form of responsibility of the Zakat Management Institution in fulfilling obligations to the community. This will create a sense of trust from the community. Thus, a person's interest in the Zakat Management Institution is based on trust. Interest in making zakat payments will increase when trust has been established. The objectives of this study: (1) To analyse the significant effect of accountability on muzakki's interest in paying zakat. (2) To analyse the significant effect of transparency on muzakki's interest in paying zakat. (3) To analyse the simultaneous effect of transparency and accountability on muzakki's interest in paying zakat. This research uses descriptive type quantitative method. The sampling technique used in this research is convenience sampling which is a sampling technique based on easy access to members of the population. The results of this study indicate that the accountability variable has a significant effect on muzakki interest because the significance value ˂ 0.05 is 0.002, while the transparency variable has a significant effect on muzakki interest because the significant value ˂ 0.05 is 0.000. Simultaneously accountability and transparency jointly affect the interest of muzakki because it has a significance value ˂ 0.05, namely 0.000. So the results of the t test and f test prove that both partially and simultaneously the accountability and transparency variables have a positive and significant effect on the interest of muzakki to pay zakat at BAZNAS North Lampung Regency.

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