THE EFFECT OF IGCG, ACCOUNTABILITY, AMIL COMPETENCE, AND RELIGIOSITY ON MUZAKKI'S CONFIDENCE IN PAYING PROFESSIONAL ZAKAT IN BAITUL MAL, ACEH BARAT DAYA
DOI:
https://doi.org/10.47663/ibec.v4i1.376Abstract
This study aims to analyze the influence of IGCG, accountability, amil competence, and
religiosity on the trust of muzakki in paying professional zakat at Baitul Mal Aceh Barat
Daya. The data used consists of primary and secondary sources. Primary data were
collected through questionnaires distributed to 110 muzakki respondents who pay
professional zakat at Baitul Mal Aceh Barat Daya, while secondary data were obtained
from published sources. This research employs a quantitative method using purposive
sampling techniques. Data analysis was conducted using multiple linear regression
analysis with SPSS. The results indicate that IGCG, amil competence, and religiosity
each have a positive and significant partial effect on muzakki trust in paying
professional zakat at Baitul Mal Aceh Barat Daya. However, accountability was found
to have no significant partial effect on muzakki trust. Simultaneously, IGCG,
accountability, amil competence, and religiosity collectively have a positive and
significant impact on muzakki trust in paying professional zakat at Baitul Mal Aceh
Barat Daya. Baitul Mal Aceh Barat Daya is encouraged to enhance IGCG,
accountability, amil competence, and religiosity to build greater trust among muzakki.
Downloads
References
Ananda, Z., C., & NR, E. (2020). The Influence of Islamic Corporate Governance and
Islamic Corporate Social Responsibility on Islamic Banking Performance
(Empirical Study on Islamic Commercial Banks Listed on the Indonesia Stock
Exchange 2012-2018). Journal of Accounting Exploration, 2(1), 2065–208.
Bhatti, M., & Bhatti, I. (2009). Development In Legal Issues Of Corporate Governance
In Islamic Finance. Journal of Economic & Administrative Sciences, 67-91.
BPS Aceh Barat Daya. (2024). Population projection of Aceh Barat Daya Regency by
sub-district. Accessed fromhttps://acehbaratdayakab.bps.go.id.
Bustamam, NWY (2017). Accountability and Transparency in the Management of Waqf
Assets at the Baitul Mal of Banda Aceh City. Scientific Journal of Accounting
Economics Students (JIMEKA), 2(4), 1.
Cazier, J. A. (2007). A framework and model for understanding the creation and
sources of trust. Journal of International Technology and Information
Management, 16(2), 44–56
Endahwati, YD. Accountability of Zakat, Infaq, and Shadaqah (ZIS) Management.
Scientific Journal of Accounting and Humanities. Vol. 4 (1), 2014.
Fageh, A. (2023). Questioning Zakat Profession and Its Controversies in the
Contemporary Era. Journal of Islamic Research, 16(2), 243
260.https://doi.org/10.21154/kodifikasia.v16i2.4694
Ghozali, Imam. 2012. Multivariate Analysis Application with IBM SPSS Program.
Yogyakarta: Diponegoro University
Haikal, M., & Musradinur. (2023). The role of zakat in alleviating poverty in Aceh. AT
TASYRI' Scientific Journal of the Muamalah Study Program, 15(2), 246–258.
Decision of the BMA DPS Regarding the Readjustment of the Income Zakat Nisab.
Accessed
fromhttps://baitulmal.acehprov.go.id/post/keputusan-dps-bma
tentang-penyesuaian-balik-nisab-zakat-penghasilan
Linuhung, ST, Widyaningsih, TA, & Arief, M. (2022). Factors Affecting Muzaki Trust in
Zakat Institutions. International Journal of Management Science and Business,
4(1), 17–30.https://ejournal.upi.edu/index.php/msb
Mesuri, K., Ridwan, Riyaldi, MH, & Umuri, K., (2021). The Influence of Amil
Competence on Zakat Decisions at Baitul Mal in South Aceh Regency Based
on Muzakki's Trust. Journal of Da'wah Management, 7(1), 139–166.
Naz'aina, 'The Effect of Internal Control System and Amil Competence on the Financial
Reporting Quality at Zakat Management Institution Active Member of Zakat
Forum in Special Capital City Region Jakarta and West Java Provinces',
Procedia -
Social and Behavioral Sciences, 211 (2015), 753
60https://doi.org/10.1016/j.sbspro.2015.11.100
NU Online. (2019). How to calculate professional zakat. NU Online. Retrieved
fromhttps://www.nu.or.id/syariah/cara-menghitung-zakat-profesi-mVtXT
Nur, MM, & Z. (2018). The Influence of Knowledge, Income, and Trust on Muzakki's
Interest in Paying Zakat at Baitul Mal, Lhokseumawe City. 01, 89–99.
Pratiwi, DW, & Ridlwan, AA (2019). The Influence of Religiosity, IGCG, and Motivation
on Muzakki's Trust in Surabaya Zakat Collectors. Journal of Islamic Economics,
2(3), 72–81.
Putranto, HA, & Azizah, SN (2019). Measuring Amil Competence Through Managerial
and Professional Skills at the Nurul Hayat Zakat Institution in Surabaya.
Management of Zakat and Waqf Journal (MAZAWA), 1(1), 44
55.https://doi.org/10.15642/mzw.2019.1.1.43-54
Aceh Qanun. (2021). Aceh Qanun Number 3 of 2021 Amendment to Aceh Qanun
Number 10 of 2018 concerning Baitul Mal. 119(4), 361–416.
Rahayu, SB, Widodo, S., & Binawati, E. (2019). The influence of accountability and
transparency of zakat institutions on the level of trust of muzakki (Case Study
on the Zakat Amil Institution of Jogokariyan Mosque, Yogyakarta). Journal of Business and Information Systems (e-ISSN: 2685-2543), 1(2), 103
114.https://doi.org/10.36067/jbis.v1i2.26
Ridwan, MRS, & Fadilah, S. (2022). The Impact of the Covid-19 Pandemic on Online
Zakat Fund Collection at the National Zakat Collection Agency. Bandung
Conference
Series:
Accountancy,
2(1),
156
162.https://doi.org/10.29313/bcsa.v2i1.1018
Riyaldi, MH, & Yusra, M. (2020). Measuring the Level of Muzakki's Trust in Baitul Mal
Aceh.
Iqtisaduna
Journal,
6(1),
78.https://doi.org/10.24252/iqtisaduna.v6i1.14072
Rosalinda, M., Abdullah, A., & Fadli, F. (2021). The Influence of Zakat Knowledge,
Income, and Muzakki's Trust on the Interest of MSMEs in Paying Commercial
Zakat in the Zakat Management Organization of Bengkulu City. Journal of
Accounting, 11(1), 67–80.https://doi.org/10.33369/j.akuntansi.11.1.67-80
Safitri, ND, & Suryaningsih, SA (2021). The Influence of Religiosity, Belief, Location,
and Services on the Interest in Paying Zakat. Journal of Islamic Economics and
Business, 4(3), 188–201.https://doi.org/10.26740/jekobi.v4n3.p188-201.
Senawi, R. A, Omar, HH, Muhamat, AA, Harun, S., Husain, H., Widiastuti, T., Chik, N.
(2023). Nisab of Zakat and Zakat Contribution: A Conceptual Model Azhan.
Information Management and Business Review (ISSN 2220-3796), 15(4), 331
336.
Solikin, AB, Putra, MAR, & Djasuli, M. (2022). Implementation of the Shiddiq Attribute
in the Implementation of GCG Transparency Principles in Islamic Financial
Institutions. Journal of Economics and Business (JEBS), 2(1), 887
892.https://doi.org/10.47233/jebs.v2i3.326
Sugiyono. (2013). Educational Research Methods: Quantitative, Qualitative, and R & D
Approaches. Alfabeta CV: Bandung
Syafiq, A. (2016). The urgency of increasing the accountability of zakat management
institutions. ZISWAF, 3(1), 19–39.
Wardani, PP (2021). Accountability and Transparency in Village Fund Management
(Case Study of Kademangan Village, Jombang Regency). Scientific, 1–19.
Wibawa, MS, & Ratnasari, RT (2017). Religiosity and Trust towards Istiqomah
Muzakki. ICIEBP 2017 - 1st International Conference on Islamic Economics,
Business
and
Philanthropy,
Iciebp
2017,
617
620.https://doi.org/10.5220/0007086706170620
Widjaja, AYM, Diniyah, D., Fitriana, A., Maghfiroh, L. (2024). Transparency and Level
of Religiosity Towards Belief in Paying Zakat Among Generation Z Muzakki in
the Society 5.0 Era. Tabarru' Journal: Islamic Banking and Finance, 7(2), 546
557.
Yusra, M., & Riyaldi, MH (2020). Factors Determining Muzakki's Trust in Baitul Mal
Aceh. Al-Buhuts, 16(2004), 1–16.
Yusra, M., & Riyaldi, MH (2020). Transparency and Accountability of Zakat
Management at Baitul Mal Aceh: Analysis of Muzakki's Perceptions. Al-Infaq:
Journal of Islamic Economics, 11(2), 190.https://doi.org/10.32507/ajei.v11i2.604
Yuliani, M., & Meliza, D. (2018). Analysis of Factors Causing Reluctance. Tabarru'
Journal: Islamic Banking and Finance, 1(2), 1–13.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC)
This work is licensed under a Creative Commons Attribution 4.0 International License.
