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All Journal Jurnal Ragam Pengabdian
Inayah Auliannisa Jamaluddin
Universitas Tazkia
Environmental Science Social Sciences Other

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The Influence of Accounting Information and Online ZIS System Transformation on Muzakki's Interest in Paying Zakat Inayah Auliannisa Jamaluddin; Sugiyarti Fatma Laela
Jurnal Ragam Pengabdian Vol. 3 No. 3 (2026): September-Desember In Progress
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/1g4dfc39

Abstract

This study examines the influence of accounting information and the transformation of the online Zakat, Infak, and Sedekah (ZIS) system on muzakki's interest in paying zakat. This quantitative research employs a Structural Equation Modeling (SEM) approach, utilizing primary data collected through questionnaires distributed via WhatsApp, Instagram, and Facebook. The findings reveal that both accounting information and the online ZIS system significantly affect muzakki's interest in paying zakat. Transparency in accounting information enhances muzakki trust, while the convenience offered by the online ZIS system significantly encourages muzakki participation. These results underscore the importance of financial report accountability and the optimization of digital technology to promote zakat engagement. Furthermore, this study encourages Zakat Management Organizations to become more transparent and technologically adaptive to build public trust. The novelty of this research lies in utilizing the Statement of Financial Accounting Standards (PSAK) 109 as the foundation for developing accounting information indicators, which has not been extensively employed in previous studies. This research is expected to contribute to the development of zakat literature and serve as a reference for zakat managers in improving transparency and digital-based services.
Co-Authors Sugiyarti Fatma Laela