Can regional LAZs to compete fairly amid Muzakki's differences in perceptions?

Umar Wildan, Amrizal Amrizal

Abstract


Muzakki's low intention in paying zakat in official institutions as well as the practices of distributing directly to mustahiq. The discovery of the amount of zakat that is not recorded in official zakat institutions can realize low ZIS collection. The purpose of this study is to test the influence of the variables of total quality management (TQM), good corporate governance (GCG) and information technology on the intention of muzakki to pay zakat in official amil institutions as well as trust in LAZ (zakat institutions) as a moderating variable. The research uses a quantitative approach with the SEM analysis method as a hypothesis test. The data collection technique using questionnaires and the sampling determination used is convenience sampling or respondents' willingness to meet the required number of samples. Data muzakki stored in the database with a total of 1,790 but only 23.8 percent can be analyzed (133 respondents). The results of this study show that the variables of good corporate governance (GCG) and total quality management (TQM) can have a significant effect on the variables of muzakki intentions but information technology variables do not have a significant influence on the variables of intention. Similarly, the moderation variable i.e. trust in the institution is incapable of moderating the three variable relationships. The implications that can be applied are that the openness of information, accountability, responsibility and independence can shape the governance of institutions that are attractive for the community to be part of the zakat institution. In addition, training employees need to be prioritized to obtain the value obtained from each service. The value received from the community can be used as an opportunity to bring new muzakki closer to raising greater social funds.

Keywords


amil zakat institution, total quality management, corporate governance, information technology and trust

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References


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DOI: https://doi.org/10.30596/miceb.v1i0.275

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