Rizkiyani, Nur Fajriyah
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DETERMINAN KONSISTENSI PEMBAYARAN ZAKAT PROFESI : STUDI KOMPARASI MUZAKI PENERIMA UPAH DAN NON PENERIMA UPAH Rizkiyani, Nur Fajriyah; Pancawati Hardiningsih
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.485 KB) | DOI: 10.32670/fairvalue.v4i6.1154

Abstract

This study aims to compare the muzakki who receive wages and muzakki who are non-wage recipients. The sampling technique used was a non-probability sample with purposive sampling. The average value of the accountability perception of the muzakki who receives wages is higher than that of the non-wage recipients, but the average value of transparency, zakat literacy, income, religiosity, trust and interest in paying professional zakat on non-wage recipients is higher. The results showed that there was no significant difference in perceptions of accountability and transparency of zakat institutions between muzakki who were wage recipients and non-wage recipients, there was no significant difference in zakat literacy, income and religiosity of muzakki wage recipients and non-wage recipients, there was no significant difference in trust in zakat institutions and interest in paying professional zakat between muzakki who are wage recipients and non-wage recipients.