ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh transparansi, kepercayaan, dan reputasi lembaga amil zakat terhadap niat membayar zakat secara online muzakki dari generasi milenial. Penelitian ini menggunakan tiga variabel independen, yaitu: transparansi, kepercayaan dan reputasi. Variabel dependen dalam penelitian ini adalah niat membayar (intention to pay) zakat muzzaki. Pengambilan sampel dilakukan dengan menggunakan purposive sampling secara representatif dengan kriteria sampel yang telah ditentukan. Jumlah sampel dalam penelitian ini sebesar 70 responden. Penelitian ini menggunakan alat analisis regresi linier berganda dengan metode OLS (Ordinary Least Square) untuk melihat pengaruh variabel endogen terhadap variabel eksogen. Hasil penelitian menunjukkan bahwa variabel transparansi, kepercayaan dan reputasi mempunyai pengaruh positif dan signifikan terhadap niat membayar zakat secara online muzakki dari generasi milenial. Kata Kunci: transparansi, kepercayaan, reputasi, niat membayar zakat, generasi milenial. ABSTRACT This study aims to determine the influence of zakat institutions' transparency, trust, and reputation on the intention of millennial muzakki to pay zakat online. The researcher used three independent variables, which are transparency, trust, and reputation. The dependent variable in this study is the intention to pay zakat. This study used purposive sampling, which is done representatively, with predetermined criteria as the data collection technique. The study used 70 respondents. The study used multiple linear regressions with the OLS (Ordinary Least Square). This method is used to find the effect of endogenous variables on exogenous variables. The results of the study showed that the variables of transparency, trust, and reputation have a positive and significant influence on the intention to pay zakat online by millennials. Keywords: transparency, trust, reputation, intention to pay zakat, millennial generation. DAFTAR PUSTAKA Ahmad, N. N., Tarmidi, M., Ridzwan, I. U., Hamid, M. A., & Roni, R. A. (2014). The application of unified theory of acceptance and use of technology (UTAUT) for predicting the usage of e-zakat online system. International Journal of Science and Research, 3(4), 63–67. Assa’diyah, H., & Pramono, S. (2019). Kenapa muzakki percaya kepada lembaga amil zakat? Jurnal Akuntansi dan Keuangan Islam, 7(1), 81–100. https://doi.org/10.35836/jakis.v7i1.68 Aziz, M., & Sholikah. (2014). Zakat profesi dalam perspektif UU RI nomor 23 tahun 2011 dan hukum Islam. Ulul Albab, 15(23), 188–205. https://doi.org/10.18860/ua.v15i2.2665 Azman, F. M. N., & Bidin, Z. (2015). Factors influencing zakat compliance behavior on saving. International Journal of Business and Social Research, 5(1), 118–128. http://dx.doi.org/10.18533/ijbsr.v5i1.688 Ikhwandha, M. F., & Hudayati, A. (2019). The influence of accountability, transparency, affective and cognitive trust toward the interest in paying zakat. Jurnal Akuntansi & Auditing Indonesia, 23(1), 39–51. https://doi.org/10.20885/jaai.vol23.iss1.art5 BAZNAS. (2018). Outlook zakat Indonesia 2018. Jakarta: Pusat Kajian Strategis Badan Amil Zakat Nasional (BAZNAS). Jayanto, P. Y., & Munawaroh, S. (2019). The influences of reputation, financial statement transparency, accountability, religiosity, and trust on interest in paying zakat of profession. Jurnal Dinamika Akuntansi, 11(1), 59–69. https://doi.org/10.15294/jda.v11i1.18729 Komite Nasional Keuangan Syariah. (2019). Pemerataan zakat untuk kesejahteraan masyarakat. INSIGHT, 3(9), 11–14. Retrieved from https://knks.go.id/storage/upload/1566575768-INSIGHT KNKS Edisi 3 (Agustus).pdf Martono, S., Nurkhin, A., Lutfhiyah, F., Fachrurrozie, Rofiq, A., & Sumiadji. (2019). The relationship between knowledge, trust, intention to pay zakah, and zakah-paying behavior. International Journal of Financial Research, 10(2), 75–81. https://doi.org/10.5430/ijfr.v10n2p75 Munir, Z. A. H. (2021). The effect of financial report transparency and zakat management on muzakki trust in BAZNAS Lombok Timur. Al-Risalah: Forum Kajian Hukum dan Sosial Kemasyarakatan, 21(2), 194–207. https://doi.org/10.30631/al-risalah.v21i2.889 Mutmainah, L. (2015). The influence of accountability, transparency, and responsibility of zakat institution on intention to pay zakat. Global Review of Islamic Economics and Business, 3(2), 108–119. https://doi.org/10.14421/grieb.2015.032-03 Novarela, D., & Sari, M. (2015). Pelaporan corporate social responsibility perbankan syariah dalam perspektif syariah enterprise theory. Jurnal Akuntansi dan Keuangan Islam, 3(2), 145–160. https://doi.org/10.35836/jakis.v3i2.34 Nurhasanah, I., & Nursanita. (2020). Interest to pay zakah: The impact of religiosity, income, quality of service, and transparency of amil zakah, case study at BAZIS DKI Jakarta. Indonesian College of Economics, 1–22. Othman, Y. H.-, Yusuff, M. S. S., & Latib, M. F. A. (2018). Motivations for paying income zakat among unishams’ employees. International Journal of Academic Research in Business and Social Sciences, 8(10), 619–628. https://doi.org/10.6007/ijarbss/v8-i10/4768 Priyono. (2008). Metode penelitian kuantitatif. Sidoarjo: Zifatama Publishing. Ulum, R. F., & Cahyono, E. F. (2020). Evaluasi persepsi muzakki tenaga kependidikan universitas airlangga tentang keimanan, pendapatan, kepercayaan dan citra lembaga terhadap minat membayar zakat profesi. Jurnal Ekonomi Syariah Teori dan Terapan, 7(10), 1961. https://doi.org/10.20473/vol7iss202010pp1961-1976 Utami, N. S., Muthohar, A. M., & Ridlo, M. (2021). Analisis tingkat pendapatan, kepercayaan dan reputasi terhadap minat muzakki dalam membayar zakat dengan religiusitas sebagai variabel moderating. Iqtishoduna, 17(1), 1–16. https://doi.org/10.18860/iq.v17i1.10630 Wiharjo, B., & Hendratmi, A. (2019). Persepsi pengguna zakat online di Indonesia. Jurnal Ekonomi Syariah Teori dan Terapan, 6(2), 331–343. https://doi.org/10.20473/vol6iss20192pp331-343 Zainal, H., Abu Bakar, A., & Saad, R. A. J. (2016). Reputation, satisfaction of zakat distribution,and service quality as determinant of stakeholder trust in zakat institutions. International Journal of Economics and Financial Issues, 6(7Special Issue), 72–76.
CITATION STYLE
Ramadhani, R. Y., & Hapsari, M. I. (2022). Analisis Faktor-Faktor yang Mempengaruhi Niat Membayar Zakat Online Bagi Generasi Milenial. Jurnal Ekonomi Syariah Teori Dan Terapan, 9(3), 401–412. https://doi.org/10.20473/vol9iss20223pp401-412
Mendeley helps you to discover research relevant for your work.