PENGARUH AKUNTABILITAS DAN TRANSPARANSI LEMBAGA AMIL ZAKAT TERHADAP LOYALITAS MUZAKKI(Studi Pada Lembaga Amil Zakat Ibnu Sina)

Ella Lopita, Dewi (2021) PENGARUH AKUNTABILITAS DAN TRANSPARANSI LEMBAGA AMIL ZAKAT TERHADAP LOYALITAS MUZAKKI(Studi Pada Lembaga Amil Zakat Ibnu Sina). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

Loyalitas muzzaki merupakan sikap setia yang dimiliki muzzaki terhadap Lembaga amil zakat tempat mereka menunaikan zakat, infaq, dan sedekah. Penelitian ini dilakukan untuk mengetahui pengaruh antara akuntabilitas dan transparansi Lembaga amil zakat terhadap loyalitas muzzaki pada Lembaga Amil Zakat Ibnu Sina. Penelitian ini merupakan penelitian eksplanatori dengan menggunakan data primer yang berasal dari kuesioner dengan menggunakan skala likert. Sampel penelitian berjumlah 100 responden yang menjadi muzzaki pada Lembaga Amil Zakat Ibnu Sina. Hasil penelitian yang dilakukan menunjukkan bahwa terdapat pengaruh antara akuntabilitas terhadap loyalitas Lembaga Amil Zakat Ibnu Sina. Terdapat pengaruh antara transparansi terhadap loyalitas muzzaki pada Lembaga Amil Zakat Ibnu Sina. Hal ini dikarenakan Lembaga Amil Zakat Ibnu Sina telah menerapkan prinsip akuntabilitas dan transparansi meliputi pencatatan penerimaan dan pengeluaran dana zakat, serta menyampaikan laporan penerimaan, pengeluaran dan progam-program yang telah dilakukan sebagai bentuk penyaluran dana zakat yang dapat di akses melalui laman situs dari Lembaga Amil Zakat Ibnu Sina. Muzzaki loyalty is a loyal attitude that muzzaki has towards the amil zakat institution where they pay zakat, infaq, and alms. This research was conducted to find out the influence between accountability and transparency of amil zakat institution to muzzaki loyalty to Amil Zakat Ibn Sina Institution. This study is an explanatory study using primary data derived from questionnaires using the likert scale. The study sample numbered 100 respondents who became muzzaki at the Amil Zakat Ibn Sina Institute. The results of the research conducted showed that there is an influence between accountability to the loyalty of the Amil Zakat Ibn Sina Institution. There is an influence between transparency and muzzaki loyalty to the Amil Zakat Ibn Sina Institution. This is because the Amil Zakat Ibn Sina Institution has implemented the principles of accountability and transparency including recording the receipt and expenditure of zakat funds, as well as delivering reports on receipts, expenditures and programs that have been carried out as a form of distribution of zakat funds that can be accessed through the website of the Amil Zakat Ibn Sina Institution.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorDahlifah, DahlifaNIDN0331127504Dahlifa@stei.ac.id
Uncontrolled Keywords: Akuntabilitas, Transparansi, Loyalitas Muzakki
Subjects: Akuntansi > Akuntansi Manajemen
Akuntansi > Akuntansi Syariah
Divisions: S1 Akuntansi
Depositing User: Mrs Ella Lopita Dewi
Date Deposited: 30 Nov 2021 05:49
Last Modified: 30 Nov 2021 05:49
URI: http://repository.stei.ac.id/id/eprint/6015

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