PENGARUH AKUNTABILITAS, PENGETAHUAN ZAKAT, PENDAPATAN, KREDIBILITAS TERHADAP ZAKAT PROFESI DI BAZNAS MELALUI PEMOTONGAN GAJI DENGAN TRANSPARANSI SEBAGAI VARIABEL MODERASI (Studi pada Pegawai Negeri Sipil di Kabupaten Banyumas Jawa Tengah)

Lutfiah Isnaeni Solikhatun, NIM.: 19108040091 (2024) PENGARUH AKUNTABILITAS, PENGETAHUAN ZAKAT, PENDAPATAN, KREDIBILITAS TERHADAP ZAKAT PROFESI DI BAZNAS MELALUI PEMOTONGAN GAJI DENGAN TRANSPARANSI SEBAGAI VARIABEL MODERASI (Studi pada Pegawai Negeri Sipil di Kabupaten Banyumas Jawa Tengah). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This research aims to determine and analyze the influence of accountability, zakat knowledge, income, and credibility on professional zakat at BAZNAS through salary cuts with transparency as a moderating variable (study of Civil Servants in Teacher positions in Banyumas Regency). The research used a quantitative approach with the research method Multiple Regression Analysis and Moderated Regression Analysis (MRA). The sample obtained was 99 respondents from a purposive sampling technique. The analysis tool uses SPSS 29. The research results show that knowledge of zakat, income and credibility have a positive and significant effect on the willingness to pay professional zakat. Simultaneously, the independent variable has a positive effect on the dependent variable. The R^2 value of the research independent variable was able to influence the dependent variable by 75.5%. In Moderated Regression Analysis (MRA), transparency can moderate the credibility of the willingness to pay professional zakat.

Item Type: Thesis (Skripsi)
Additional Information / Supervisor: Pembimbing: Dr. Ibi Satibi, S.H.I., M.Si.
Uncontrolled Keywords: accountability; zakat knowledge; income; credibility; professional zakat
Subjects: 200 Agama > 297 Agama Islam > 297.33 Badan Amil Zakat
Divisions: Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syari'ah (S1)
Depositing User: Muchti Nurhidaya [muchti.nurhidaya@uin-suka.ac.id]
Date Deposited: 15 Nov 2024 15:25
Last Modified: 15 Nov 2024 15:25
URI: http://digilib.uin-suka.ac.id/id/eprint/68731

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