SKRIPSI AKS
MINAT MEMBAYAR ZAKAT DITINJAU DARI AKUNTABILITAS, TRANSPARANSI DENGAN KEPERCAYAAN AFEKTIF DAN KOGNIF SEBAGAI VARIABEL MEDIASI
ABSTRACT
The research conducted by this researcher raised the phenomenon of zakat
in the East Jakarta area. This phenomenon can be seen from the extraordinary
potential for zakat collection that has been successfully collected by the National
Zakat Amil Agency (BAZNAS) in the East Jakarta region, but it has still not reached
the target. This research aims to determine whether there is an influence between
accountability and transparency on interest in paying zakat and testing whether
Affective and Cognitive beliefs mediate accountability and transparency on interest
in paying zakat.
This research uses quantitative methods with primary data in the form of
distributing questionnaires to muzakki who are at BAZNAS (BAZIS) in the
administrative city of Jakarta, Jimur. The sampling technique used purposive
sampling, so the sample in this study was 55 muzakki. The data analysis technique
used in this research is a structural equation model with partial least squares
(PLS).
The results of this research show that accountability and transparency have
no effect on interest, accountability have a positive and significant effect on
affective and cognitive trust, transparency have a positive and significant effect on
affective and cognitive trust, affective trust have no effect on interest, cognitive trust
have a positive and significant effect on interest, accountability have no effect on
interest mediated by affective trust, different from accountability have an effect on
interest mediated by cognitive trust, transparency have no effect on interest
mediated by affective and cognitive trust.
Keywords: Interest in Paying Zakat, Accountability, Transparency, Affective and
Cognitive Trust
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