Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY)
Vol 2, No 2 (2020): AKSY : Jurnal Ilmu Akuntansi dan Bisnis Syariah

INTENSITAS MUZAKKI DALAM MENYALURKAN ZAKAT MELALUI LEMBAGA AMIL ZAKAT RESMI JAWA BARAT

Azmi Fasa (Universitas Islam Negeri Sunan Gunung Djati Bandung)



Article Info

Publish Date
30 Sep 2020

Abstract

This study aims to knowing the factors that affect muzakki in West Java to distribute zakat through the official amil zakat institutions. In this study, data were collected through questionnaires with convinince sampling. Respondents in this study are muzakki paying zakat through several LAZ in West Java namely: Rumah Zakat, DPUDT, Rumah Amal Salman, and LAZ Bina Muda. This research uses PLS-SEM analysis tool. The results of this study indicate a significant positive effect for attitudes, subjective norms, and perceive behavioral contro to intention of muzakki in distributing zakat through official LAZ. The model's ability to explain intention variables is 90.5%. Keywords: attitude, subjective norms, perceptual behavior control, intention, muzakki,  the official Amil Zakat Institute

Copyrights © 2020






Journal Info

Abbrev

aksy

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) is a peer-reviewed and open access (OA) journal that is published twice a year, every January and July (six months). Published by Islamic Accounting Department, Faculty of Islamic Economics and Business, UIN SGD Bandung. This journal concentrates on ...