The Determinant Interest to Pay Zakat, Trust and Motivation as Mediation
Abstract
This study aims to analyze the effect of (a) sharia governance on transparency, muzakki’s trust, and muzakki’s loyalty in paying zakat to zakat management organizations, (b) trust and accountability on muzakki loyalty in paying zakat to zakat management organizations, (c) transparency, loyalty and accountability on the amount of zakat payments to zakat management organizations This is explanatory research with data analysis techniques using the smartPLS method. The sample is 100 people who had paid zakat to BAZNAS, Indonesia. The results showed that the sharia governance variable had a significant effect on the accountability, transparency, and muzakki trust variables. The accountability variable has a significant effect on the muzakki loyalty variable and not on the zakat payment variable. The transparency variable has a significant effect on the muzakki loyalty variable and not on the zakat payment variable. The muzakki trust variable has a significant effect on the muzakki loyalty variable, and the loyalty variable has a significant effect on the zakat payment variable. This new model can explain the variables that affect the increase in trust and loyalty in increasing the amount of zakat payments. Muzakki’s trust and loyalty improvement model against zakat payment in BAZNAS Indonesia explains how BAZNAS organizers can increase zakat revenue, loyalty, trust, and good sharia governance.
Keywords
Full Text:
PDFReferences
Amelia, S., & Jamilah, S. (2022). The influence of income level, religiosity, and social environment on muzakki’s decision to pay zakat (Empirical study of the community of karang tengah district, Tangerang city). Jurnal Ekonomi Trisakti, 2(1), 15–28.
Armstrong, R. W., & Yeein, S. M. (2001). Do chinese trust Chinese? A study of Chinese buyers and sellers in Malaysia. Journal of International Marketing, 9(3), 63–86. https://doi.org/10.1509/jimk.9.3.63.19925
Emkic, M. B. (2010). Motivation - the driving force for our actions. December.
Fombrun, C. J., & van Riel, C. B. M. (1997). The Reputational Landscape. Corporate Reputation Review, 1(1), 5–13. https://doi.org/10.1057/palgrave.crr.1540008
Garson David, G. (2016). Partial Least Squares. In Multi-Label Dimensionality Reduction. https://doi.org/10.1201/b16017-6
Ghazali, M. Z., Al, R., Saad, J., Syahir, M., & Wahab, A. (2016). A Conceptual Framework for Examining Trust towards Zakat. 6, 98–102.
Hairunnizam wahid, sanep ahmad, & radiah abdul kader. (2009). pengagihan zakat oleh institutusi zakat di Malaysia: mengapa masyarakat islam tidak berpuas hati. Jurnal Syariah, 17(1), 89–112.
Hapsari, H. P. N., & Priyadi, U. (2020). The Determinant Factors of Muzakki Toward Paying Zakat, Infaq, Sedekah (ZIS) in Zakat Institutions. Ihtifaz: Journal of Islamic Economics, Finance, and Banking, 3(2), 143. https://doi.org/10.12928/ijiefb.v3i2.2564
Irawati, L., & Ratno, F. A. (2020). The effect of trust and income on motivation to pay zakat. Indonesian Journal of Islamic Economics Research, 2(2), 117–125. https://doi.org/10.18326/ijier.v2i2.4493
Jashari, M., & Pepaj, I. (2018). The Role of the Principle of Transparency and Accountability in Public Administration. Acta Universitatis Danubius, 10(1), 60–69.
Jayanto, P. Y., & Munawaroh, S. (2019). The Influences of Reputation, Financial Statement Transparency, Accountability, Religiosity, and Trust on Interest in Paying Zakat of Profession. Jurnal Dinamika Akuntansi, 11(1), 59–69.
Khotami, M. (2017). The Concept Of Accountability In Good Governance. 163(Icodag), 30–33. https://doi.org/10.2991/icodag-17.2017.6
Kusumawardani, I. K. (2020). The Effect of Quality of Public Governance, Accountability, and Effectivness of Intention to Pay Zakat in Zakat Institutionss With Trust As Moerating Variables. International Journal of Economics, Business and Accounting Research, 4(1), 266–282.
Martin, J. C., Román, C., & Vinán, C. S. (2019). Design of an indicator of confidence in the public authorities based on fuzzy logic. In Investigaciones Regionales (Vol. 2019, Issue 43, pp. 165–182).
Mawardi, A., & Iqbal, M. (2017). the Role of Baitul Mal in Empowerment Mustahiq Zakat Welfare : the Study of Baitul Mal Kota Lhokseumawe in. Proceedings of International Conference on Islamic Studies “Islam & Sustainable Development,” 55–69.
Mayer et al. (1995). An Integrative Model of Organizational Trust Author ( s ): Roger C . Mayer , James H . Davis and F . David Schoorman Published by : Academy of Management Stable URL : http://www.jstor.com/stable/258792 REFERENCES Linked references are available on JSTOR f. Academy of Management Review, 20(3), 709–734.
Muhammad, R. (2006). Akuntabilitas Keuangan pada Organisasi Pengelola Zakat (OPZ) di Daerah Istimewa Yogyakarta. Jurnal Akuntansi & Investasi, 7(1), 34–55. https://doi.org/10.1128/AAC.01723-08
Mukhibad, H., Fachrurrozie, F., & Nurkhin, A. (2019a). Determinants of the Intention of Muzakki To Pay Professional Zakat. Share: Jurnal Ekonomi Dan Keuangan Islam, 8(1). https://doi.org/10.22373/share.v8i1.4573
Mukhibad, H., Fachrurrozie, F., & Nurkhin, A. (2019b). Determinants of the Intention of Muzakki To Pay Professional Zakat. Share: Jurnal Ekonomi Dan Keuangan Islam, 8(1), 45–67. https://doi.org/10.22373/share.v8i1.4573
Muliansyah, E., Nugroho, M., & Riyadi, S. (2022). Effect of Accountability, Transparency and Operational Efficiency on Decisions To Pay Zakat With Ability As Intervening Variables. International Research Journal of Management, IT and Social Sciences, 9(1), 138–150. https://doi.org/10.21744/irjmis.v9n1.2017
Munir, Z. A. H. (2021). The Effect of Financial Report Transparency and Zakat Management on Muzakki Trust in BAZNAS Lombok Timur. Al-Risalah: Forum Kajian Hukum Dan Sosial Kemasyarakatan, 21(2), 194–207. https://doi.org/10.30631/al-risalah.v21i2.889
Mustafida, R., Kurnia, Z. N., Fauziah, N. N., Subri, N. S. B., & Faiz, F. A. B. A. (2020). the Implementation of Maqashid Shariah in Zakat Institution: Comparison Between Indonesia and Malaysia. Jurnal Ekonomi Dan Bisnis Islam (Journal of Islamic Economics and Business), 6(2), 317. https://doi.org/10.20473/jebis.v6i2.23532
Mutmainah, L. (2015). The Influence of Accountability, Transparency, and Responsibility of Zakat Institution on Intention to Pay Zakat__. Global Review of Ilsmaic Economic and Business, 3(2), 108–119.
Najib, H., & Rini. (2016). Sharia Compliance , Islamic Corporate. Akuntansi Dan Keuangan Islam, 4, 131–146.
Nasri, R., Aeni, N., & Haque, M. G. (2019). Determination of Professionalism and Transparency and Its Implications for the Financial Performance of Zakat Institutions. Journal of Islamic Monetary Economics and Finance, 5(4), 785–806. https://doi.org/10.21098/jimf.v5i4.1158
Nikmatuniayah, N., Marliyati, M., & A, L. M. (2017). Effects of Accounting Information Quality, Accountability, and Transparency on Zakat Acceptance. MIMBAR, Jurnal Sosial Dan Pembangunan, 33(1), 62. https://doi.org/10.29313/mimbar.v33i1.2029
Novia, N., Noor, I., & Ekawaty, M. (2018). an Analysis on Traders’ Income and Economic Motivation Toward Their Behavior in Paying Zakat Commercial. Jurnal Ekonomi Pembangunan, 16(1), 73. https://doi.org/10.22219/jep.v16i1.8213
Nunkoo, R., Ramkissoon, H., & Gursoy, D. (2012). Public trust in tourism institutions. Annals of Tourism Research, 39(3), 1538–1564. https://doi.org/10.1016/j.annals.2012.04.004
Perdana, D. A., & Tunali, F. (2020). Zakat Fitrah: Management, Tradition, and Meaning of Eidal-Fitr. Fikri : Jurnal Kajian Agama, Sosial Dan Budaya, 223–235. https://doi.org/10.25217/jf.v5i2.978
Putri at.al. (2022). Interests of Muzaki to Pay Zakat: The Role of Accountability, Transparency, Service Quality, and Financial Technology Riesya Aulia Putri Efri Syamsul Bahri Dadang Romansyah. IQTISHADIA, 15(1), 63–88.
Robbins, Stephen P & Judge, T. A. (2017). Oragnization Behavior. https://www.ptonline.com/articles/how-to-get-better-mfi-results
Ruslan, A. (2022). Effect Of Transparency On Accountability And Trust Management Of Zakah, Infaq and Alms (ZIS). Jurnal Ilmiah Akuntansi Peradaban, VIII(1), 148–163.
Salman, K. R., & Mujahidin, M. (2022). Studies on Transparency of Financial Statements, Management of Zakat and Attitudes of Amil and Efforts to Increase Muzakki’s Trust. Al-Kharaj: Journal of Islamic Economic and Business, 4(1), 10–22. https://doi.org/10.24256/kharaj.v4i1.2033
Seven, M. A. (2019). Innovation in Language Learning and Teaching. Innovation in Language Learning and Teaching, 8(8), 62–71. https://doi.org/10.1007/978-3-030-13413-6
Takidah, E., & Pratiwi, A. (2018). Governance and Trust in Zakat Institution. Iciebp 2017, 870–875. https://doi.org/10.5220/0007091508700875
Widiastuti, T., Auwalin, I., Rani, L. N., Mawardi, I., Al Mustofa, M. U., Rosyidah, N., & Mahmudah, S. N. (2021). Does Zakat and Non-Zakat Empowerment Affect Mustahiq Welfare Based on Maqashid Shariah. Journal of Islamic Economics, 5(1), 76–96. https://doi.org/10.26740/al-uqud.v5n1.p76-96
Yenti, R. R., Kassim, A. A. M., & Yulia, A. (2022). the Mediating Effect of Trust in the Relationship Between Reputation and Opportunism Towards Commitment To Paying Zakat. International Journal of Business and Society, 23(2), 1190–1207. https://doi.org/10.33736/IJBS.4866.2022
DOI: http://dx.doi.org/10.18415/ijmmu.v10i2.4583
Refbacks
- There are currently no refbacks.
Copyright (c) 2023 International Journal of Multicultural and Multireligious Understanding
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
https://ijmmu.com
editor@ijmmu.com
facebook.com/ijmmu
Copyright © 2014-2018 IJMMU. All rights reserved.