Lutfi Surya, Kusuma and Pancawati, Hardiningsih DETERMINAN MINAT PEMBAYARAN ZAKAT PROFESI DI MASA PANDEMI COVID – 19. Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha.
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Abstract
This study aims to analyze what factors can affect the interest in paying professional zakat. The object of this research is muzakki who pay zakat in Basnaz and Rumah Zakat in Semarang. The sampling method is quota sampling. The data source uses a questionnaire distributed via a Google Form link to 102 respondents. The results showed that accountability, transparency and trust in zakat institutions had a significant positive effect on interest in paying zakat. On the other hand, the results of the study prove that there is no influence between zakat literacy, the amount of muzakki's income and the level of muzakki religiosity. The biggest influence is on trust in zakat institutions followed by accountability and transparency. The coefficient of determination test concludes that the variation of accountability, transparency, zakat literacy, income, religiosity and trust can explain interest in paying professional zakat, meaning that in forming interest in paying zakat can be driven by these independent variables, muzakki who have confidence in the credibility of zakat institutions will trigger increased interest in zakat payments. in paying professional zakat.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis |
| Depositing User: | Fakultas Ekonomi |
| Date Deposited: | 21 Dec 2022 05:11 |
| Last Modified: | 21 Dec 2022 05:11 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/9027 |
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