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The Influence of Trust, Religiosity, Income and Quality of Accounting Information on Muzakis Decision to Distribute Zakah, Infaq and Sadaqah Case Study of Successful Zakah Institution in Depok.
Nursanita Nasution, Faris Faruqi, A. Suhaeti

Sekolah Tinggi Ilmu Ekonomi Indonesia


Abstract

This study aims to examine the influence of trust, religiosity, income and the quality of accounting information on the decision of muzaki to distribute zakah, donations and sadaqa to the case study of the Zakat Sukses Institute in Depok, West Java. This research uses quantitative causality research. The study population is the zakah payers muzaki through the Successful Zakat Institute (LAZIF) in the city of Depok. The data used in the form of primary data by distributing questionnaires to 40 muzaki. Data analysis using descriptive statistics through multiple linear regression analysis with the help of the SPSS program. The results of this study indicate that trust, religiosity and income have a positive and significant effect on the decision of muzaki to distribute zakah, donation and sadaqoh. The belief and attitude of ones religiosity becomes the dominant factor of someone issuing zakah from some of their assets. So that the high income is certainly a large amount of zakah he pays. While the quality of accounting information has a negative effect on the decision of muzaki to distribute zakah, infaq and sadaqa , it means that muzaki has not used the zakah report in making a decision on where the zakah will be distributed

Keywords: Zakah, , Trust, Religiosity, Income, Quality of Accounting Information

Topic: Islamic Accounting

Link: https://ifory.id/abstract/g4XNMFHyRu9J

Conference: Annual International Conference on Accounting Research (AICAR 2019)

Plain Format | Corresponding Author (Nursanita Nasution)

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