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http://dx.doi.org/10.13106/jafeb.2021.vol8.no3.0551

An Escalation Model of Muzakki's Trust and Loyalty towards Payment of Zakat at BAZNAS Indonesia  

ROZIQ, Ahmad (Accounting Department, Faculty of Economics and Business, University of Jember)
SULISTIYO, Agung Budi (Accounting Department, Faculty of Economics and Business, University of Jember)
SHULTHONI, Moch. (Accounting Department, Faculty of Economics and Business, University of Jember)
ANUGERAH, Eza Gusti (Accounting Department, Faculty of Economics and Business, University of Jember)
Publication Information
The Journal of Asian Finance, Economics and Business / v.8, no.3, 2021 , pp. 551-559 More about this Journal
Abstract
This study aims to analyze the effect of (a) sharia governance on transparency, muzakki's trust, and muzakki's loyalty in paying zakat to zakat management organizations, (b) trust and accountability on muzakki loyalty in paying zakat to zakat management organizations, (c) transparency, loyalty and accountability on the amount of zakat payments to zakat management organizations This is explanatory research with data analysis techniques using the smartPLS method. The sample is 117 people who had paid zakat to BAZNAS, Indonesia. The results showed that the sharia governance variable had a significant effect on the accountability, transparency, and muzakki trust variables. The accountability variable has a significant effect on the muzakki loyalty variable and not on the zakat payment variable. The transparency variable has a significant effect on the muzakki loyalty variable and not on the zakat payment variable. The muzakki trust variable has a significant effect on the muzakki loyalty variable, and the loyalty variable has a significant effect on the zakat payment variable. This new model can explain the variables that affect the increase in trust and loyalty in increasing the amount of zakat payments. Muzakki's trust and loyalty improvement model against zakat payment in BAZNAS Indonesia, explains how BAZNAS organizers can increase zakat revenue, loyalty, trust, and good sharia governance.
Keywords
Sharia Governance; Zakat; Accountability; BAZNAS;
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