Kajian Bisnis STIE Widya Wiwaha
Vol 26 No 1 (2018): JURNAL KAJIAN BISNIS

PENGARUH PENERAPAN CORPORATE GOVERNANCE (GCG) DAN BUDAYA ORGANISASI PENGELOLA ZAKAT TERHADAP MOTIVASI PEMBAYARAN ZAKAT PENGHASILAN DI DIY

Muda Setia (Unknown)
Zulkifli Zulkifli (Unknown)



Article Info

Publish Date
05 Jan 2018

Abstract

Zakat is a worship that has two dimensions of the vertical and horizontal, which is worship as a form of obedience to God (vertical) and as a duty to fellow human (horizontal). One of the large potential of zakat is zakat income. But so far zakat income has not been well managed including aspects of collection. This study was conducted to determine the effect of the application of the principles of good corporate governance and organizational culture on the motivation to pay zakat income in Yogyakarta Special Region. The result of t test on the variable of good corporate governance has an effect on the motivation of zakat payment of income, it is shown with tcount 3,063 with significance value 0,003. While the organizational culture variable is 2,800 with significance value 0,006. This test shows that the significance value less than0.025. F test results on the concurrent effects of good corporate governance and organizational culture shows F count is 6.673 with a significance value of 0.002. This test shows that the significance value less than0.05. This test shows that there is a positive influence of Good Corporate Governance and organizational culture on the Motivation of Zakat Payment. R square value of 0.126 shows that about 12.6 percent of zakat payment motivation is directly influenced by good corporate governance and organizational culture.

Copyrights © 2018






Journal Info

Abbrev

jkb

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Kajian Bisnis (JKB) is a peer review journal published twice a year (January and July) by Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha. Jurnal Kajian Bisnis (JKB) is a peer review journal published twice a year. It is particularly receptive to research relevant to the practice of Business within ...