Factors Affecting Muzaki’s Decision to Pay Zakat in Baznas City of Depok for the 2020 Period

Kaimiyaul Gina Fahrani, Erika Amelia, Ady Cahyady

Abstract


Abstract

Purpose – This study aims to determine empirically the effect of Accountability, Transparency of Zakat Management and Income Levels during the pandemic on muzaki's decisions in paying zakat at BAZNAS Depok City.

Methodology - In this study, there are three independent variables, namely Accountability, Transparency, and Income Level. And has one dependent variable, namely the decision of muzaki. The population of this study is muzaki recorded at the National Amil Zakat Agency (BAZNAS) Depok City in 2020. The data used is primary data using a questionnaire technique distributed to 102 respondents. The analytical method used is multiple linear regression with SPSS tools.

Findings - The results of this study indicate that simultaneously accountability, transparency, and income levels influence muzaki decisions. Partially accountability and transparency have a positive effect on muzaki decisions. While the level of income has a negative effect on the decision of muzaki in paying zakat.

Keywords: Accountability, Transparency, Income Level, Pandemic Era, National Amil Zakat Agency (BAZNAS)


Keywords


Accountability, Transparency, Income Level, National Amil Zakat Agency (BAZNAS)

Full Text:

PDF

References


Amanda, G. R., Malihah, F., Indriyastuti, S., Khumairah, N., Tulasmi, T., & Mukti, T. (2021). Pendayagunaan zakat pada masa pandemi covid-19. Jurnal Ilmiah Ekonomi Islam, 7(1), pp. 216– 222. DOI: http://dx.doi.org/10.29040/jiei.v7i1.1789

Amalia, Nahdliatul. (2019). Pengaruh Akuntabilitas, Transparansi, Dan Kualitas Pelayanan Terhadap Minat muzaki Dalam Membayar Zakat (Studi Pada Laz Surabaya). Jurnal Ekonomi Syariah Teori dan Terapan, 6 (9).

BAZNAS. (2021). Masa Pandemi 2020, penghimpunan BAZNAS Naik 30 Persen. UNAS_Naik_30_Persen/689

Bolita, F. dan Murtani, A. (2021). Analisis pengaruh akuntabilitas, transparansi, dan kualitas pelayanan terhadap keputusan muzaki membayar zakat pada baznas Sumatera Utara. Jurnal FEB, Vol. 2 No. 1-April 2021.

Fauziyanti, W., Sundari, P., & Sarbullah, S. (2020). Analisa perekonomian Indonesia triwulan iii akibat covid 19. Prosiding Seminar Nasional & Call for Paper STIE AAS, pp. 184–190. (Vol. 3, No. 1, pp. 184-190)

Hamidah, D. N. (2020). Pengaruh pendapatan, pengetahuan zakat, dan kualitas layanan terhadap keputusan muzaki dalam membayar zakat di lembaga amil zakat (studi masyarakat kota Malang). Jurnal Ilmiah Jurusan Ilmu Ekonomi Fakultas Ekonomi dan Bisnis Universitas Brawijaya Malang.

Saputra, H. (2020). Zakat sebagai sarana bantuan bagi masyarakat berdampak covid-19. Alijtimai: International Journal of Government and Social Science, 5(2), pp. 161–175.




DOI: https://doi.org/10.17509/rief.v5i1.44957

Refbacks

  • There are currently no refbacks.


Copyright (c) 2022 Kaimiyaul gina gina fahrani

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

This journal provides immediate open access to its content on the principle that makes research freely available to the public and supports a greater global exchange of knowledge.

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 Internasional (CC BY-SA 4.0).

StatCounter - Free Web Tracker and Counter View My Stats