Pengaruh Literasi Zakat, Transparansi, dan Akuntabilitas terhadap Preferensi Muzakki dalam Memilih Lembaga Zakat | Jurnal Informatika Ekonomi Bisnis

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Pengaruh Literasi Zakat, Transparansi, dan Akuntabilitas terhadap Preferensi Muzakki dalam Memilih Lembaga Zakat

Afifah Fitriani Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Ahmad Dahlan Yogyakarta Khusnul Hidayah Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Ahmad Dahlan Yogyakarta DOI: https://doi.org/10.37034/infeb.v5i3.619 Keywords: Zakat Literacy, Transparency, Accountability, Muzakki Preferences, Zakat Institutions Abstract This study aims to obtain empirical evidence that zakat literacy, transparency, and accountability can influence muzakki's interest in choosing a zakat institution. The dependent variable in this study is the preference of muzakki who choose to distribute zakat in state zakat institutions or private zakat organizations. The independent variables in this study are zakat literacy, transparency, and accountability. Zakat literacy, transparency, and accountability are measured using a 5-point Likert scale. The population in this study are all muzakki who distribute zakat at zakat institutions. Based on the simple random sampling method, the samples obtained were 56 samples that met the criteria. The analytical method used is multiple linear regression analysis. The results of the study show that zakat literacy and accountability have a significant effect on muzakki's preferences in choosing zakat institutions, while transparency has no significant effect on muzakki's preferences in choosing zakat institutions. Muzakki's preferences are dominated by distributing zakat at the nearest mosque and distributing it directly to the recipients of zakat. Downloads Download data is not yet available. References Ben Bouheni, F., Ammi, C., & Levy, A. (2016). Banking Governance, Performance and RiskTaking. Wiley. DOI: https://doi.org/10.1002/9781119361480 . Abu-Tapanjeh, A. M. (2009). Corporate Governance From The Islamic Perspective: A Comparative Analysis with OECD Principles. Critical Perspectives on Accounting, 20(5), 556–567. DOI: https://doi.org/10.1016/j.cpa.2007.12.004 . 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Jurnal Informatika Ekonomi Bisnis, 5(3), 1078-1083. https://doi.org/10.37034/infeb.v5i3.619 ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX This work is licensed under a Creative Commons Attribution 4.0 International License.

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