PENGARUH TINGKAT PENDAPATAN, RELIGIUSITAS, AKUNTABILITAS DAN KUALITAS PELAYANAN TERHADAP MINAT MUZAKKI MEMBAYAR ZAKAT DI BAITUL MAL KOTA BANDA ACEH

Salmawati Salmawati, Meutia Fitri

Abstract


This study attempts to examie the imfluance factors that the determine the muzakki intention to pay zakat in zakat institution. The factors are income, religiosity, accountability and service quality of muzakki intention to pay zakat in Baitul Mal, Banda Aceh. This research type used in this study is Quantitave, that use primary data. The collecting data through quisionaire directly to research object. Each variable is the point to arrange the question items  are measured by likert scale. The Sample of this research is 99 muzakki that pay zakat. Data processing was done by using  multiple regression analysis and are processed by IBM Statistical Package for Sosial Science (SPSS) 21th version. The result of the research indicated  that 44,8% The dependent variable for which is Intention on paying zakat can be explained by four of independent variables. Simultaneously shows that variables are income, religiusity, accountability and quality service are influance on muzakki intention to pay zakat in baitul mal, Banda Aceh.

Keywords


income, religiosity, accountability, intention

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Copyright (c) 2018 Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi

Published by:

Jurusan Akuntansi
Fakultas Ekonomi dan Bisnis
Universitas Syiah Kuala
Kopelma Darussalam, Banda Aceh, Indonesia - 23111
E-ISSN: 2581-1002

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Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi oleh Jurusan Akuntansi  Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Based on a work at http://www.jim.unsyiah.ac.id/eka