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PENGARUH RELIGIUSITAS DAN AKUNTABILITAS LEMBAGA PENGELOLA ZAKAT TERHADAP NIAT ZAKAT MAAL DI BAZNAS KABUPATEN PANGANDARAN DENGAN KEPERCAYAAN SEBAGAI VARIABEL MODERASI: (STUDI KASUS PADA NELAYAN)
This study aims to examine the effect of religiosity and accountability of zakat management institutions on the intention to pay maal zakat to fishermen at BAZNAS Pangandaran Regency, with trust as a moderating variable. Using a quantitative approach, primary data were collected through questionnaires with a non-probability sampling method with a purposive sampling approach. Variables were measured using a Likert scale, and the number of samples in this study were 122 respondents. Data analysis was carried out using Partial Least Square (PLS) regression analysis with SmartPLS version 3.0 software, including Outer Model and Inner Model tests and hypothesis testing. The results showed that religiosity has a positive and significant effect on maal zakat intention. Accountability has a positive and significant effect on zakat intention. Trust positively moderates the relationship between religiosity and zakat intention. Conversely, trust negatively moderates the relationship between accountability and zakat intention.
FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
PENGARUH RELIGIUSITAS DAN AKUNTABILITAS LEMBAGA PENGELOLA ZAKAT TERHADAP NIAT ZAKAT MAAL DI BAZNAS KABUPATEN PANGANDARAN DENGAN KEPERCAYAAN SEBAGAI VARIABEL MODERASI: (STUDI KASUS PADA NELAYAN) (Text)
PENGARUH RELIGIUSITAS DAN AKUNTABILITAS LEMBAGA PENGELOLA ZAKAT TERHADAP NIAT ZAKAT MAAL DI BAZNAS KABUPATEN PANGANDARAN DENGAN KEPERCAYAAN SEBAGAI VARIABEL MODERASI: (STUDI KASUS PADA NELAYAN) (Other)
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