AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
Vol 16, No 1 (2022): AKUNTABILITAS

MOTIVATIONAL REASONS AND MUZAKI INTENTION TO PAY THROUGH ZAKAT INSTITUTIONS

Titin Vegirawati (IBA University)
Junaidi Junaidi (Kader Bangsa University)
Eka Meirawati (Universitas Sriwijaya)



Article Info

Publish Date
31 Jan 2022

Abstract

This study examined motivational factors that influence Muzaki intention to pay zakat through Zakat Institutions. Paying zakat through Zakat Institutions will reduce  poverty and increase economic growth. This research combines theory of intention revision and Signaling Theory. From those theories,  this research utilized website quality, service quality,  and Zakat Institutions performance which are suspected influence muzaki intention to pay. Purposive sampling was applied to obtain 100 qualified respondents that answered the questionnaires. The primary data were analyzed using a multiple regression model. Based on the research results, proposed hypotheses were accepted. Motivational reasons that contain website quality, service quality, and Zakat Institutions management performance have proven influence muzaki intention to pay zakat through Zakat Institutions.  These research results suggest to Zakat Institutions and zakat authorities to give attention on  motivational reasons variables. They should improve the role of each variable  to attract muzaki intention to pay zakat

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Journal Info

Abbrev

ja

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntabilitas (JA) is intended to bet he journal for publishing article reporting the results of research on accounting. JA invites manuscripts in the areas: 1. Financial Accounting 2. Management Accounting 3. Public Sector Accounting 4. Sharia Accounting 5. Taxation 6. Audit 7. Accounting ...