Analisis Pengaruh Literasi Zakat, Pendapatan dan Altruisme terhadap Keputusan Muzakki Dalam Membayar Zakat Profesi Melalui Lembaga Zakat Dengan Transparansi Sebagai Variabel Moderating (Studi Pada Muzakki DKI Jakarta)

Shalsa Alfira Oktaviani

Account : Jurnal Akuntansi, Keuangan dan Perbankan
Vol. 9 No. 2 (2022): EDISI DESEMBER 2022

ABSTRACT This study aims to analyze the effect of Zakat Literacy, Income and Altruism on muzakki’s decisions in paying professional zakat through zakat institutions with transparency as a moderating variable. The method used is quantitative with primary data (questionnaires distributed to muzakki of DKI Jakarta). The sample used is purposive sampling with 107 respondents. The results of this study indicate that zakat literacy on the decision of muzakki to pay professional zakat has a positive and significant relationship, income towards the decision of muzakki to pay professional zakat has a positive and significant relationship and altruism towards the decision of muzakki to pay professional zakat has a positive and significant relationship. Zakat literacy, income and altruism on the decision of muzakki to pay professional zakat have a positive and significant relationship simultaneously. Transparency is proven to moderate the variables of zakat literacy, income and altruism on the decision variable of muzakki to pay professional zakat. A good and adequate level of zakat literacy, income and altruism have the opportunity to pay professional zakat through zakat institutions is also large. The results of this study are expected to be useful for Zakat Management Organizations (ZMO) in developing promotional strategies to improve muzakki’s decisions in paying professional zakat through zakat institutions. Keyword: Zakat Literacy, Income, Altruisme, Transparancy, Muzakki’s Decisions in Paying Professional Zakat