Pengaruh Akuntabilitas dan Manajemen Zakat Terhadap Zakat Produktif dengan Sharia Compliance sebagai Pemoderasi

Husnul Khatimah
Lince Bulutoding
Suhartono

Income Journal: Accounting, Management and Economic Research
Vol 2 No 1 (2023): Edisi April

This study aims to determine the effect of accountability and zakat management on productive zakat management with shari compliance as a moderating variable. This research is located in BAZNAS Makassar City. The method used is quantitative reseach with a causality approach. Primary data sources with data collection methods using questionnaires. The sampling technique is saturated sampling with a total of 30 respondents. The results of the study show that accountability has a positive and significant effect on productive zakat management. Zakat management has a positive and significant effect on productive zakat management. Sharia compliance moderates the relationship between accountability to productive zakat management.