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All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)
Syahrijal Hidayat
STIE Muhammadiyah Kisaran, Kisaran
Economics, Econometrics & Finance

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Kemampuan Literasi Muzakki Dan Penerapan Psak 109 Dalam Kepercayaan Untuk Berzakat Pada Organisasi Pengelola Zakat (OPZ) Hastuti Olivia; Annisa Namira; Dominggus Sijauta; Nadratul Hasanah Lubis; Syahrijal Hidayat
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i2.2453

Abstract

Public literacy about zakat institutions is very important to increase knowledge and management of zakat institutions. The purpose of this study was to determine literacy, the application of PSAK 109 and the trust of muzzaki in giving zakat at OPZ. This study used a quantitative method with a population of 48 respondents and data processing using SPSS 22. The results in this study the literacy variable has an effect on trust, the application of PSAK 109 has an effect on trust as well as the literacy variable, the application of PSAK 109 has a simultaneous effect on trust. Muzzaki's trust is needed to increase OPZ's income to alleviate poverty in Indonesia.
Co-Authors Annisa Namira Dominggus Sijauta Hastuti Olivia Nadratul Hasanah Lubis