The Influence of Accountability, Transparency, and Responsibility of Zakat Institution on Intention to Pay Zakat

Lu’liyatul Mutmainah

Abstract


Zakat institution growth is increasing in Indonesia, but the absorption of zakat potential is not optimal yet. Low of intention to pay zakat on institution is one of factor why it is not optimal. This research aims to know the influence of perception in accountability, transparency, and responsibility of zakat institution to intention for paying zakat on DPU DT Yogyakarta. This is field research with primary data and secondary data. The method used to collect the data using questionnaires, interviews, and documentation. The technique used for sampling is convinience sampling with 51 respondents and suggested the use of multiple regression analysis techniques using SPSS 16.00 for data analysis. The result of this research indicated that all variables significantly influence intention to pay zakat simultaneously. But, the result of test partial indicated that accountability and transparency significantly positive influence to intention of paying zakat, then there is no influence of responsibility.

Keywords


Accountability: Transparency; Responsibility; Intention; Zakat

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UU No. 23 Tahun 2011




DOI: https://doi.org/10.14421/grieb.2015.032-03

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Global Review of Islamic Economics and Business

ISSN: 2338-2619 (p); 2338-7920 (e)

Published by:
Faculty of Islamic Economics and Business
State Islamic University (UIN) Sunan Kalijaga

In cooperation with:
Consortium for Islamic Economics

Creative Commons License
All publications by Global Review of Islamic
Economics and Business are licensed under a 
Creative Commons Attribution-ShareAlike 4.0
International License

 

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