Email this article 
The Analysis of Amil Zakat Institution/Lembaga Amil Zakat (LAZ) Accountability toward Public Satisfaction and Trust
Abstract
Abstract
Indonesia has a high potency of zakat fund but the result of its collection shows the great gap compared with the potency. The current issue of Amil Zakat Institution/Lembaga Amil Zakat (LAZ) is about their public trust and public satisfaction. The aim of the research is to examine an impact of LAZ’s accountability on public satisfaction and public trust among muzakki in Indonesia. This research collects data using questionnaire from muzakki who paid their zakat in LAZ’s. This study uses SEM-PLS to analyze data. The result shows (1) significant influence on the LAZ’s accountability to public satisfaction, (2) public satisfaction on LAZ has a significant influence to public trust.
Abstrak
Indonesia memiliki potensi dana zakat yang tinggi, namun hasil dari pengumpulannya menunjukkan ada perbedaan yang besar dibandingkan dengan potensinya. Permasalahan yang dihadapi oleh lembaga amil zakat (LAZ) sekarang adalah terkait dengan kepercayaan publik dan kepuasan publik. Tujuan penelitian ini adalah menguji pengaruh akuntabilitas LAZ terhadap kepuasan publik dan kepercayaan publik. Penelitian ini mengumpulkan data menggunakan kuisioner dari muzakki yang membayar zakat di LAZ. Penelitian ini menganalisa data yang terkumpul menggunakan SEM-PLS. Hasil penelitian menunjukkan (1) adanya pengaruh yang signifikan dari akuntabilitas lembaga amil zakat terhadap kepuasan publik, (2) kepuasan publik atas lembaga amil zakat mempunyai pengaruh signifikan atas kepercayaan publik.
Keywords
Full Text:
PDFReferences
Baron, R. M., & Kenny, D. A. (1986). The Moderator–Mediator Variable Distinction in Social Psychological Research: Conceptual, Strategic, and Statistical Considerations. Journal of Personality and Social Psychology, 51 (6), 1173-1182. http://dx.doi.org/10.1037/0022-3514.51.6.1173
Budiman, A. A. (2011). Akuntabilitas Lembaga Pengelola Wakaf. Walisongo: Jurnal Penelitian Sosial Keagamaan , 19 (1), 75-102. http://dx.doi.org/10.21580/ws.19.1.213
Chin, W. W. (1998). The Partial Least Squares Approach for Structural Equation Modeling. in G. A.Marcoulides (Ed.), Modern Methods for Business Research. London, England: Lawrence Erlbaum Associates.
Cordery, C. J., & Baskerville, R. F. (2011). Charity Transgression, Trust and Accountability. Voluntas: International Journal of Voluntary and Nonprofit Organizations, 22 (2), 197-213. https://doi.org/10.1007/s11266-010-9132-x
Connoly, C., & Kelly, M. (2011). Understanding Accountability in Social Enterprise Organisations: A framework. Social Enterprise Journal, 7 (3), 224-237. https://doi.org/10.1108/17508611111182386
Coule, T. M. (2015). Nonprofit Governance and Accountability: Broadening the Theoretical Perspective. Non Profit and Voluntary Sector Quarterly. 44 (1), 75-97. https://doi.org/10.1177/0899764013503906
Denhard, R. B. (2002). Trust as Capacity: The Role of Integrity and Responsiveness. Public Organization Review: A Global Journal. 2 (1), 65–76. https://doi.org/10.1023/A:1016027504549
Dixon, R., Ritchie, J., & Siwale, J. (2006). Microfinance: Accountability from the Grassroots. Accounting, Auditing and Accountability Journal, 19 (3), 405-427. http://dx.doi.org/10.1108/09513570610670352
Dumont, G. E. (2013). Nonprofit Virtual Accountability: An Index and its Application. Non Profit and Voluntary Sector Quarterly, 42 (5), 1049-1067. https://doi.org/10.1177/0899764013481285
Endahwati, Y. D. (2014). Akuntabilitas Pengelolaan Zakat, Infak, dan Shodaqoh (ZIS). Jurnal Ilmiah Akuntansi dan Humanika, 4 (1), 1356-1379.
Fahrudin, W. (2003). Akuntabilitas dan Transparansi LSM dalam Proses Transformasi Sosial Menuju Masyarakat Demokratis di Indonesia. CIVIC, 1 (2), 37-48
Fard, H. D., & Rostamy, A. A. A. (2007). Promoting Public Trust in Public Organizations: Explaining the Role of Public Accountability. Public Organization Review: A Global Journal, 7 (4), 331–344. http://dx.doi.org/10.1007/s11115-007-0041-4
Firdaus, M., Beik, I. S., Tonny, I., & Juanda, B. (2012). Economic Estimation and Determinations of Zakat Potential in Indonesia. IRTI Working Paper Series WP# 1433‐07. Retrieved from Islamic Research and Training Institute website: http://www.irti.org/English/Research/Documents/WP/WP-1433-07.pdf
Goddard, A., & Assad, M. J. (2006). Accounting and Navigating Legitimacy in Tanzanian NGOs. Accounting, Auditing & Accountability Journal, 19 (3), 377 – 404.http://dx.doi.org/10.1108/09513570610670343
Gray, R., Bebbington, J., & Collison, D. (2006). NGOs, Civil Society, and Accountability: Making the People Accountable to Capital. Accounting, Auditing and Accountability Journal, 19 (3), 319 – 348. http://dx.doi.org/ 10.1108/09513570610670325
Grimmelikhuijsen, S. (2011). Being Transparent or Spinning the Message? An Experiment into the Effects of Varying Message Content on Trust in Government. Information Polity: The International Journal of Government and Democracy in the Information Age. 16 (1), 35–50. doi:10.3233/IP-2011-0222
Grimmelikhuijsen, S. (2012). Linking Transparency, Knowledge, and Citizen Trust in Government: An Experiment. International Review of Administrative Sciences, 78 (1), 50-73. doi:10.1177/0020852311429667
Handriana, T. (2016). Analysis of Donor’s Trust and Relationship Commitment in Lembaga Amil Zakat in Indonesia. Journal of Economics, Business, and Accountancy Ventura, 19 (1), 59 – 68. doi:10.14414/jebav.v19i1.529
Hartono, J., & Abdillah, W. (2009). Konsep dan Aplikasi PLS (Partial Least Square) untuk Penelitian Empiris. Yogyakarta, Indonesia: BPFE
Hair, J., Hult, T., Ringle, C., & Sartstedt, M. (2013). A Primer on Partial Least Squares Structural Equation Modelling (PLS-SEM). Los Angeles: SAGE.
Huda, N., & Sawarjuwono, T. (2013). Akuntabilitas Pengelolaan Zakat Melalui Pendekatan Modifikasi Action Research. Jurnal Akuntansi Multiparadigma, 4 (3), 376-388.
Hulland, J. (1999). Use of Partial Least Squares (PLS) in Strategic Management Research: A Review of Four Recent Studies. Strategic Management Journal, 20 (2), 195-204. Retrieved from http://www.jstor.org/stable/3094025
Ihsan M, H., & Gustina. (2008). Management dan Akuntabilitas Institusi Pengelola Zakat: Suatu Tinjauan Teoritis. Jurnal Akuntansi dan Manajemen, 3 (1), 17-24
Kock, N. (2014). Advanced Mediating Effects Tests, Multi-Group Analyses, and Measurement Model Assessments in PLS-Based SEM. International Journal of e-Collaboration, 10 (1), 1-13. doi: 10.4018/ijec.2014010101
Kock, N. (2018). WarpPLS User Manual: Version 6.0. ScriptWarp SystemsTM, Laredo, Texas USA. Retrieved from:cits.tamiu.edu/WarpPLS/UserManual_v_6_0.pdf
Lewicki, R. J., McAllister, D. J., & Bies, R. J. (1998). Trust and Distrust: New Relationships and Realities. The Academy of Management Review, 23 (3), 438-458, doi: 10.2307/259288
McKnight D. H., Choudhury, V., & Kacmar, C. (2002). Developing and Validating Trust Measures for e-Commerce: An Integrative Typology. Information Systems Research, 13 (3), 334–359. doi: 10.1287/isre.13.3.334.81
Nikmatuniayah., Marliyati., & Mardiana A, L. (2017). Effects of Accounting Information Quality, Accountability, and Transparency on Zakat Acceptance. Mimbar: Jurnal Sosial dan Pembangunan, 33 (1), 62-73. https://doi.org/10.29313/mimbar.v33i1.2029
Parasuraman, A., Zeithaml, V. A., & Berry, L. L. (1988). SERVQUAL: A Multiple-Item Scale for Measuring Consumer Perceptions of Service Quality. Journal of Retailing, 64 (1), 12-40. Retrieved from https://www.researchgate.net/publication/225083802_SERVQUAL_A_multiple-_Item_Scale_for_measuring_consumer_perceptions_of_service_quality
Parsons, L. M. (2007). The Impact of Financial Information and Voluntary Disclosures on Contributions to Not-for-Profit Organizations. Behavioral Research in Accounting. 19 (1), 179-196. https://doi.org/10.2308/bria.2007.19.1.179
Pirac. (2007). Public Interest Research and Advocacy Center: Pattern and Potency of Society Donation. Survey at Household at 11 Cities in 2007. Retrieved from www.pirac.org
Rahmawati, N. E. (2013). Pengaruh Akuntabilitas dan Transparansi Pemerintah Daerah Terhadap Kepuasan dan Kepercayaan Masyarakat. Tesis. FEB UGM. Yogyakarta
Rintasari, N. (2010). Persepsi Donatur Mengenai Informasi Akuntansi Organisasi Pengelolaan Zakat. Tesis. FEB UGM. Yogyakarta.
Romzek. B. S., & Dubnick, M. J. (1987). Accountability in the Public Sector: Lessons from the Challenger Tragedy. Public Administration Review, 47 (3), 227-238. doi: 10.2307/975901
Saxton, G. D., & Guo, C. (2011). Accountability Online: Understanding the Web-Based Accountability Practices of Nonprofit Organizations. Non Profit and Voluntary Sector Quarterly, 40 (2), 270-295. doi: 10.1177/0899764009341086
Sholihin, M., & Ratmono, D. (2013). Analisis SEM-PLS dengan WarpPLS 3.0. Yogyakarta, Indonesia: Penerbit Andi.
Sloan, M. F. (2009). The Effect of Nonprofit Accountability Ratings on Donor Behaviour. Non Profit and Voluntary Sector Quarterly, 38 (2), 220-236. doi: 10.1177/0899764008316470
Soyer, E., & Hogarth, R. M. (2011). The Size and Distribution of Donations: Effects of Number of Recipients. Judgment and Decision Making, 6 (7), 616–628.
Taylor, S. A., & Baker, T. L. (1994). An Assessment of the Relationship between Service Quality and Customer Satisfaction in the Formation of Consumers’ Purchase Intentions. Journal of Retailing, 70 (2), 163-178. https://doi.org/10.1016/0022-4359(94)90013-2
Therkelsen, A. R. (2011). Encounters with Philanthropic Information: Cognitive Dissonance and Implications for the Social Sector. Voluntas: International Journal of Voluntary and Nonprofit Organizations, 22 (3), 518-545. doi:10.1007/s11266-010-9172-2
Triyuwono, I., & Roekhuddin. (2000). Konsistensi Praktik Sistem Pengendalian Intern dan Akuntabilitas pada LAZIS (Studi kasus di Lazis X Jakarta). Jurnal Riset Akuntansi Indonesia, 3 (2), 151-162.
Zeithaml, V. A., Bitner, M. J., & Gremler, D. D. (2009). Services Marketing (5th Edition). Singapore: Mc Graw Hill.
Yang, Y., Brennan I., & Wilkinson, M. (2014). Public Trust and Performance Measurement in Charitable Organizations. International Journal of Productivity and Performance Management, 63 (6), 779 – 796. doi: 10.1108/IJPPM-09-2013-0159
DOI: https://doi.org/10.18326/muqtasid.v9i2.109-119
Refbacks
- There are currently no refbacks.
MUQTASID by http://muqtasid.iainsalatiga.ac.id/ is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
MUQTASID Jurnal Ekonomi dan Perbankan Syariah UIN SALATIGA p-ISSN: 2087-7013, e-ISSN: 2527-8304
