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All Journal Jurnal Minds:Manajemen Ide dan Inspirasi Jurnal Ilmiah Akuntansi Peradaban
Andi Ruslan
IAIN Bone
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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EFEK TRANSPARANSI TERHADAP AKUNTABILITAS DAN KEPERCAYAAN PENGELOLAAN ZAKAT, INFAQ DAN SEDEKAH (ZIS) Andi Ruslan
Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 1 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v8i1.28275

Abstract

This study aims to analyze the effect of transparency on muzakki trust in zakah, infaq and alms (ZIS) management organizations either directly or indirectly through accountability. This research was conducted on 200 ZIS payers at the Zakah Management Organization (OPZ) in Makassar. The data collected through the survey were analyzed by structural equation modeling using AMOS. The results show that the application of transparency in the form of information disclosure on the management of ZIS funds greatly determines the trust of muzakki, transparency in the management of ZIS funds supports the creation of accountability for the ZIS management organization. Accountability contributes to increase the trust of muzakki in the ZIS management organization and transparency can predict muzakki trust if it is mediated by accountability.
The Decision to Zakah: The Interacting Roles of Transparency, Service Quality, and Trust Andi Ruslan; Widyawati Widyawati; Aksi Hamzah
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 9 No 1 (2022): June
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v9i1.26238

Abstract

This study aims to examine the effect of transparency and service quality on the decision of muzakki to use the services of a Zakah Management Organization (OPZ) mediated by trust. This research was conducted for six months on 180 Zakah payers at OPZ in Makassar. The survey data were analyzed by structural equation modeling using AMOS. The results showed that muzakki's trust in Zakah management organizations could mediate the relationship between transparency and service quality on muzakki's decisions to use OPZ services in Makassar. This study contributes to the literature on transparency and service quality in increasing the trust and decision of muzakki in using OPZ services in Zakah distribution.
Co-Authors Aksi Hamzah Widyawati Widyawati