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All Journal Jurnal EMT KITA International Journal of Kita Kreatif
Maulana, Hafizh
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Economics, Econometrics & Finance Social Sciences

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Peran Informasi Akuntansi dalam Penentuan Keputusan Pembayaran Zakat Muzzaki Iskandar, Evy; Iskandar, Deddy; Maulana, Hafizh
Jurnal EMT KITA Vol 3, No 2 (2019): Journal EMT KITA
Publisher : Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.442 KB) | DOI: 10.35870/emt.v3i2.96

Abstract

Penelitian tentang keputusan membayar zakat oleh wajib zakat atau muzakki dalam menentukan pembayaran zakatnya sangat menarik untuk ditelusuri sebagai suatu perilaku muzakki untuk memenuhi kewajiban agamanya. Perilaku muzakki terhadap pembayaran zakat tidak terlepas dari penjelasan dari beberapa alasan yang mendasarinya dengan melihat dari perspektif yang menjurus pada pemahamannya terhadap agama atau norma subjektif, sikap dan kemauan yang dimiliki oleh muzakki tersebut. Dari sisi akuntasi juga berhubungan dengan perilaku akuntansi dari perhitungan dan keputusan yang menjadi dasar pertimbangan muzakki. Untuk maksud tersebut maka penelitian ini untuk menguji perilaku (kepatuhan, sikap dan norma) terhadap keputusan membayar zakat dan untuk mengetahui apakah informasi akuntansi yang memediasi hubungan antara perilaku terhadap keptusan membayar zakat. Penelitian ini dilakukan terhadap persepsi 100 orang muzakki yang membayar zakat di seluruh Baitul Mal yang ada di Aceh. Berdasarkan hasil penelitian, diperoleh hasil bahwa sikap Muzakki berpengaruh positif dan signifikan terhadap persepsi informasi akuntansi zakat. Persepsi informasi akuntansi  berpengaruh positif dan signifikan terhadap keputusan muzaki untuk membayar zakat melalui Baitul Mal. Informasi akuntansi hanya memediasi pengaruh sikap terhadap keputusan muzakki untuk membayar zakat tetapi tidak memediasi norma subjektif dan kepatuhan muzakku untuk membayar zakat. Penelitian merekomendasi pentingnya informasi akuntansi untuk meningkatan keputusan muzakki dalam membayar zakat di Baitul Mal Aceh.Kata Kunci: Zakat, Informasi Akuntansi, Muzakki, Mediasi.
The Influence of Compensation, Motivation, and Work Discipline on Employee Performance from an Islamic Economic Perspective Pratama, Andrean; Maulana, Hafizh; Farma, Junia
International Journal of Kita Kreatif Vol 2, No 3 (2025): International Journals Kita Kreatif Vol. 2 No. 3 Agustus 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/ijkk.v2i3.48828

Abstract

The Shopee Express Hub in Banda Aceh faces challenges in improving employee productivity and work quality. Variables such as compensation (salary and incentives), motivation (internal and external), and work discipline (adherence to rules and responsibilities for tasks) are considered significant factors in influencing employee performance. This study was conducted using a quantitative approach through the collection of primary data via a questionnaire distributed to Shopee Express Hub employees in Banda Aceh. The data analysis technique used was multiple regression to test the research hypotheses, and the data was processed using SPSS version 22. Based on the results of the study conducted using a t-test, it was concluded that compensation does not significantly influence employee performance. However, motivation was found to significantly influence employee performance, while work discipline also showed a significant impact on performance. Furthermore, the results of the F-test indicate that compensation, motivation, and work discipline simultaneously influence employee performance. Based on these findings, the researcher provides the following suggestions: the company should increase its attention toward employees by providing additional compensation as a form of recognition for their dedication, which can further motivate them to work harder. For the employees themselves, discipline is a very important factor in creating a healthy work environment. Therefore, awareness of company rules must be improved to foster better organizational performance.
Co-Authors Evy Iskandar Farma, Junia Iskandar, Deddy Pratama, Andrean