Journal of Applied Finance & Accounting
Vol. 7 No. 2 (2020): Publish on June 2020

DETERMINATION of MOTIVATION Muzakki PAYING ZAK at ZAKAT MANAGEMENT Institution (Case study on MSME owners)

Nurkholis Nurkholis (Department of Accountancy, Economics Faculty, State University of Semarang L2 Building, Sekaran Gunungpati Campus, Semarang, Central Java 50229, Indonesia.)
Prabowo Yudo Jayanto (Department of Accountancy, Economics Faculty, State University of Semarang L2 Building, Sekaran Gunungpati Campus, Semarang, Central Java 50229, Indonesia.)

Article Info

Publish Date
20 Apr 2020

Abstract

This study aims to test and analyze factors that influence the motivation of Muzakki to pay zakat through religiosity, understanding of zakat, level of income, environmental, accountability of zakat management agency and socialization of zakat management agency. The population in this research is all Muslim SMEs in Semarang, while 100 Muslim SME owners in Semarang that are randomly sampled. Data is collected using the questionnaires and analyzed using Structural Equation Modeling (SEM) and  Partial Least Square (PLS) with  Smart analysis tool PLS 3.0. The study shows that religiosity, understanding of zakat, income level, environment, and accountability of the zakat management agency has a positive and significant influence on the motivation of Muzakki to pay Zakaah. While socialization of zakat management zakat has no significant effect.

Copyrights © 2020




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Journal of Applied Finance & Accounting
Website

Abbrev

JAFA

Publisher

Universitas Bina Nusantara

Subject

Economics, Econometrics & Finance

Description

Journal of Applied Finance & Accounting (JAFA) showcases useful theoretical and methodological results with the support of interesting empirical applications in the area of Finance and Accounting. Purely theoretical and methodological research with the potential for important applications is also ...