Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam
Vol 15, No 1 (2022): IQTISHADIA

Interests of Muzaki to Pay Zakat: The Role of Accountability, Transparency, Service Quality, and Financial Technology

Efri Syamsul Bahri (Sekolah Tinggi Ekonomi Islam SEBI (STEI SEBI))
Riesya Aulia Putri (Sekolah Tinggi Ekonomi Islam SEBI)
Dadang Romansyah (Sekolah Tinggi Ekonomi Islam SEBI)



Article Info

Publish Date
28 Jun 2022

Abstract

The obligation to pay zakat is regulated in the Qur'an and is a pillar of Islam. Management of zakat is regulated in Law No. 23 of 2011. This study examines the factors that influence the interest of muzaki to pay zakat. This research is a survey of 35 respondents, muzaki in the National Amil Zakat Agency (Baznas). This study uses quantitative methods with purposive sampling. The data were analyzed using partial least square-structural equation modeling (PLS-SEM), which was then processed using the SmartPLS application. Accountability has a positive and significant effect on the interest of muzaki in paying zakat. Transparency, service quality, and fintech have a positive but not significant effect on interest in paying zakat. This study included very little data. Therefore, further research can investigate these factors with an increasing number of samples. Practical implications by considering the antecedents of muzakki's interest in paying zakat, zakat management bodies can improve accountability, transparency, service quality, and fintech in zakat management

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Journal Info

Abbrev

IQTISHADIA

Publisher

Subject

Economics, Econometrics & Finance

Description

IQTISHADIA, particularly focuses on the main problems in the development of the sciences of Islamic Economics and Business areas. It covers: Islamic Management Islamic Banking Islamic Microfinance Islamic Marketing Islamic Human Resources Islamic Finance Zakah ,Waqf and Poverty Alleviation Islamic ...