Pengaruh Faktor Religiusitas, Akuntabilitas, dan Transparansi Pengelolaan Zakat Terhadap Minat Muzakki Membayar Zakat Melalui Baznas Kabupaten Tanjung Jabung Timur

Surya Dika Pratama; Mellya Embun Baining; Hareastoma .

doi:10.35896/jse.v7i1.1501

Surya Dika Pratama UIN Sulthan Thaha Saifuddin Jambi
Mellya Embun Baining UIN Sulthan Thaha Saifuddin Jambi
Hareastoma . UIN Sulthan Thaha Saifuddin Jambi

DOI: https://doi.org/10.35896/jse.v7i1.1501

Keywords: religiosity, accountability, transparency, *muzakki* intention, BAZNAS.

Abstract

This study aims to analyze the influence of religiosity, accountability, and transparency in *zakat* (alms) management on the intention of *muzakki* (zakat payers) to pay *zakat* through the National Zakat Agency (*Badan Amil Zakat Nasional* – BAZNAS) of Tanjung Jabung Timur Regency, both partially and simultaneously. The study employs a quantitative approach using a survey method with 98 respondents. Data were analyzed using multiple linear regression with the aid of SPSS software (version 25). The results indicate that religiosity has a positive and significant influence on the *muzakki*'s intention to pay *zakat*, with a regression coefficient of 0.329 and a significance value of 0.002. Accountability also exerts a positive and significant influence, with a regression coefficient of 0.176 and a significance value of 0.016. Meanwhile, transparency shows a positive and significant influence, with a regression coefficient of 0.206 and a significance value of 0.001. Simultaneously, these three variables have a significant effect on the *muzakki*'s intention, as indicated by an F-value of 28.512 (p < 0.001). An Adjusted R-square value of 0.460 suggests that the model explains 46% of the variation in the *muzakki*'s intention, while the remaining 54% is influenced by factors outside the scope of this research model. This study underscores the importance of strengthening religiosity, accountability, and transparency as part of BAZNAS's strategy to increase public interest in distributing *zakat* through an official institution.

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