Accountability And Transparency Impact on Muzzaki’s Willingness To Pay Zakat Through Zakat Institutions

Accountability And Transparency Impact on Muzzaki’s Willingness To Pay Zakat Through Zakat Institutions

Zakat Management, Accountability, Transparency, Prosocial Behaviour Theory

This paper examines howzakat management’s accountability and transparency affectthe muzzaki’s willingness to pay their zakat to a zakat management institution. The study was motivated by the crucial role of zakat in Muslim countries as apotential resource forimprovingtheir socio-economy. However, accountability and transparency of zakat institutionshave failedof expectations. Muzzaki tendtogive their zakat through mosques or non-profit organisations where less accountability and transparency. Prosocial behaviour theory which emphasises voluntary action to help others is selected. Meanwhile, mixed methods focusing on qualitative to facilitate quantitative methods are selected throughInterview anddistributing questionnaires to Muslims in the Bandung-Indonesia. 300 questionnaires were analysed using the PLS-SEM tools. This study reveals being transparent from the zakat management institution is controlbutwhen it comes to muzzaki behaviour, intention and choice to pay zakat as a voluntary expression of solidarity, itis made through official channels

Andriati Fitriningrum1*, Tita Deitiana2, Widarto Rachbini3, Mustikaratu Wijayaningrat4

https://dinastipub.org/DIJEFA/article/view/3545/2350

Sekolah Tinggi Manajemen PPM

November 2024

fifi.fitriningrum@gmail.com

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