Pengaruh Transparansi Laporan Keuangan, Akuntabilitas Dan Kualitas Pelayanan Terhadap Keputusan Muzakki Membayar Zakat (Studi Pada Baznas Provinsi Lampung)

Abstract

The decision to channel zakat through available amil zakat institutions is still very low, there are still many people who choose to channel their zakat directly rather than through amil zakat institutions. This study aims to determine the effect of Transparency of Financial Statements, Accountability and Service quality on the decision of muzakki to pay zakat study on baznas Lampung Province. This research uses quantitative methods. The data collection method was carried out by distributing questionnaires to Muslim communities in Bandar Lampung. The sample in this study was 50 Muslim communities in Bandar Lampung. The sampling technique used purposive sampling technique. The data analysis process uses SEM PLS analysis with Smart Pls 4 data processing tools. The results of the test show that the Transparency of Financial Statements has a positive and significant effect on the decision of muzakki to pay zakat