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All Journal JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Journal of Applied Finance & Accounting MUQTASID EQUILIBRIUM Jurnal Akuntansi Multiparadigma AKSES: Jurnal Ekonomi dan Bisnis Accounting Analysis Journal Economic Education Analysis Journal Jurnal Akuntansi dan Pajak Moneter : Jurnal Akuntansi dan Keuangan Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JURNAL MANAJEMEN Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Jurnal Pengabdian Al-Ikhlas EconBank : Journal Economics and Banking Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat Community Empowerment
Prabowo Yudo Jayanto
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Public Health Social Sciences Other

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Journal : Jurnal Dinamika Akuntansi

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The Influences of Reputation, Financial Statement Transparency, Accountability, Religiosity, and Trust on Interest in Paying Zakat of Profession Jayanto, Prabowo Yudo; Munawaroh, Siti
Jurnal Dinamika Akuntansi Vol 11, No 1 (2019): March 2019
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v11i1.18729

Abstract

This research aims at examining the influence of reputation, financial statement transparency, accountability, religiosity, and trust on interest in paying zakat of profession. The population of this study was muzaki who paid zakat at BAZNAS and LAZ Pati Regency. The sampling technique used in this study was purposive sampling technique, which was obtained by 73 respondents. The data analysis technique used in this research was Structural Equation Modelling (SEM) based on Partial Least Square (PLS) with SmartPLS 3.0 analysis tool. Originality in this study is zakat management organization chosen to be the object of the research, BAZNAS and LAZ at Pati Regency. This is because the phenomenon that occurs is still lack of optimism of zakat accumulation due to the lack of muzaki interest in paying zakat. Therefore, many muzaki distribute their zakat of profession directly to mustahik and it causes injustice among mustahik. The result of the research reveals that reputation, financial statement transparency, religiosity and trust have positive and significant effect on interest in paying zakat of profession. Accountability shows that there is no significant influence on interest in paying zakat of profession. According to the result, it can be concluded that the better the reputation, financial statement transparency and accountability of zakat management organization, the higher the interest in paying zakat of profession through zakat management organization. Furthermore, the higher the religiosity and trust of muzaki towards zakat management organization, the higher the interest in paying zakat of profession through zakat management organization.
Co-Authors - FACHRURROZIE Ahmad Nurkhin Amal, Muhammad Ihlashul Anwar Zahid Apriliani, Eka Apriliani, Eka Arbani Rusdi Arista, Ika Asrori Asrori Aziz, Muhammad Fikri Candra, Vivi Ely Candra, Vivi Ely Dhini Suryandari, Dhini Fergie Astinila, Fergie Fian Tri Rohmah Fian Tri Rohmah Hasan Mukhibad I N Kayati Ika Arista Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Kumara, Sania Anggita Endah Linda Agustina M Akmal Muhammad Faizun Ulurrosyad Muhammad Fikri Aziz Muhammad Fikri Aziz Novilia, Puja Nurkholis Nurkholis Pangestu, Itaq Pangestu, Itaq Puguh Kharisma Puja Novilia Puspitasari, Cici Puspitasari, Cici Putri Dwi Indriyani Ratna Aditya Ningrum, Ratna Aditya Retnoningrum Hidayah Retnowati, Ayu - Rusmia Wardiyanti, Rusmia Saefudin Saefudin Siti Munawaroh Sulistiani, Iis Sulistiani, Iis Surepno, Surepno Trisni Suryarini Tsalatsah Nurakhiroh, Tsalatsah