The Influence of Transparency and Accountability in Zakat Management on Muzakki's Interest at Baznas, Lumajang Regency

Authors

  • Titin Urmila Institut Agama Islam Syarifuddin Lumajang (IAIS)
  • Umi Suswati Risnaeni Institut Agama Islam Syarifuddin Lumajang (IAIS)
  • Muhammad Farid Institut Agama Islam Syarifuddin Lumajang (IAIS)
  • Silvia Munawaroh Institut Agama Islam Syarifuddin Lumajang (IAIS)

DOI:

https://doi.org/10.30993/jicab.v2i2.357

Keywords:

Transparency, Zakat, Accountability, Baznas, Lumajang

Abstract

The interest of Muzakki is one of the perspectives used by zakat managers to determine a person's willingness to give zakat on their wealth to a zakat institution. The factors influencing Muzakki's interest in paying zakat are accountability and transparency. In performing zakat payments, it is not uncommon for a Muzakki to choose a zakat payment through an institution recommended by the government, one that is trustworthy in fulfilling its responsibilities, and easily accessible for accurate and sufficient information in every activity. The purpose of this study is to determine the effect of transparency and accountability on zakat management at Baznas, Lumajang Regency. The method used in this study is a quantitative approach. The data collection method was done by sampling due to time, energy, and cost limitations. The analysis method used is quantitative analysis, which is a tool that uses calculations to determine the extent of the influence between variables. The results of this study show a positive and significant effect of the transparency variable on the interest of Muzakki at Baznas, Lumajang Regency. There is also a positive and significant effect of the accountability variable on the interest of Muzakki at Baznas, Lumajang Regency.

Downloads

Published

2024-09-30

Issue

Vol. 2 No. 2 (2024): JICAB

Section

Articles

License

Copyright (c) 2024 The Influence of Transparency and Accountability in Zakat Management on Muzakki's Interest at Baznas, Lumajang Regency © 2024 by Titin Urmila, Umi Suswati Risnaeni, Muhammad Farid, Silvia Munawaroh is licensed under CC BY-NC 4.0

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Journal of Islamic Contemporary Accounting and Business © 2023 by Tazkia Islamic University College is licensed under CC BY-NC 4.0 

Authors who publish with this journal agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website), as it can lead to productive exchanges, as well as earlier and greater citation of published work (See the Effect of Open Access).