Effect of Transparency and Accountability on Muzaki Loyalty through Muzaki Satisfaction as an Intervening Variable at the Amil Zakat Institution (LAZ) in Indonesia

Salman, Kautsar Riza (2022) Effect of Transparency and Accountability on Muzaki Loyalty through Muzaki Satisfaction as an Intervening Variable at the Amil Zakat Institution (LAZ) in Indonesia. Journal of Finance and Islamic Banking, 5 (2). pp. 72-87. ISSN 2615-2975

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Abstract

The primary item that needs to be discussed and pursued is the increasing number of people who pay zakat (muzaki). This is meant to maximise the role of zakat in reducing poverty in Indonesia. This study used muzaki satisfaction as an intervening variable to examine the influence of transparency and accountability on muzaki loyalty. Muzaki of the Amil Zakat Institute, Nurul Hayat Tuban, was the focus of this study. In this study, 48 people were gathered through an offline distribution in the Tuban district. SPSS version 25 was used to analyse the questionnaire responses. This study indicates that Muzaki’s satisfaction is significantly influenced by direct (partial) transparency. Accountability does not influence muzaki satisfaction when applied directly. Transparency does not influence muzaki loyalty in the short-term. Direct responsibility does not influence muzaki loyalty. Muzaki’s satisfaction directly influences loyalty. Muzaki satisfaction can improve muzaki loyalty by mediating (intervening) transparency. Furthermore, muzaki satisfaction is incapable of mediating (intervening) accountability in muzaki loyalty.

Item Type: Article
Subjects: 200 - RELIGION > 290 - 299 OTHER RELIGIONS > 297 - ISLAM, BABISM & BAHAI FAITH
600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING
Divisions: Lecturer
Depositing User: KAUTSAR RIZA SALMAN
Date Deposited: 17 Nov 2023 04:07
Last Modified: 02 Jan 2024 07:22
URI: http://eprints.perbanas.ac.id/id/eprint/11624

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