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Analysis in Factors Affecting Muzakki Motivation to Pay Zakat in Semarang City.

Authors :
Pangestu, Itaq
Jayanto, Prabowo Yudo
Source :
Accounting Analysis Journal (AAJ); Mar2017, Vol. 6 Issue 1, p90-99, 10p
Publication Year :
2017

Abstract

This study aims to examine and analyze the influence of internal and external factors on the motivation of muzakki to pay zakat through the level of faith, knowledge of zakat, advertising, public relations, direct marketing, personal selling, accountability and transparency of financial reporting. The theories can support this research are the Theory of Planned Behavior, Sharia Enterprise Theory and Theory of Al-Wala '. The sample in this study was 70 muzakki registered in Amil Zakat Institutions in Semarang City. The sampling method used was accidental sampling. Collecting data used questionnaires. Analysis of the data in this study used SEM-PLS. The results of this study indicated that variables of level of faith, knowledge of zakat, accountability and transparency of financial reporting had a positive and significant relationship to muzakki motivation to pay zakat in Amil Zakat Institutions in Semarang City. Variables of advertising, public relations, direct marketing and personal selling had no effect on the motivation of muzaki to pay zakat in Amil Zakat Institutions of Semarang. Suggestions for further research are expected to broaden the scope of research and add internal factors. [ABSTRACT FROM AUTHOR]

Details

Language :
English
ISSN :
22526765
Volume :
6
Issue :
1
Database :
Complementary Index
Journal :
Accounting Analysis Journal (AAJ)
Publication Type :
Academic Journal
Accession number :
127552858