Eha Nugraha, 1221031002 (2015) Pengaruh Akuntabilitas,Tranparansi dan Kualitas Pelayanan Lembaga Pengelola Zakat terhadap Kepercayaan Muzakki dan Pengaruh Kepercayaan Muzakki terhadap Komitmen Muzakki. Masters thesis, Universitas Lampung.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengkonfirmasi pengaruh akuntabilitas, transparansi dan kualitas pelayanan lembaga zakat terhadap kepercayaan muzakki. Penelitian ini juga bertujuan untuk mengetahui pengaruh kepercayaan muzakki terhadap komitmen muzakki. Penelitian ini dilakukan di lembaga zakat di Bandar Lampung sebagai pemegang mandat Lembaga UU No. 23 tahun 2011: Rumah Zakat, DPUDT dan PKPU. Responden dalam penelitian ini berjumlah 83 orang, dan data diolah dengan Structural Equation Modeling (SEM) dengan program SmartPLS dan SPSS versi 18. Peneliti menemukan bahwa akuntabilitas dan transparansi tidak berpengaruh terhadap kepercayaan sementara kualitas layanan mempengaruhi kepercayaan muzakki. Kepercayaan muzakki kemudian mendorong muzakki berkomitmen untuk terus membayar zakat pada lembaga zakat daripada harus membayar langsung kepada mustahik. Muzakki bahkan berkomitmen untuk merekomendasikan lembaga zakat tempat mereka membayar zakat kepada temannya. Kata kunci: akuntabilitas, transparansi, kualitas layanan, lembaga zakat ABSTRACT This research aims to confirm the influence of accountability, transparency and service quality to zakah institution against muzakki trust . This research also aims to investigate the influence of muzakki trust against muzakki commitment. This research was conducted at zakah institution in Bandar Lampung as a mandate holder Institutions Act No. 23 of 2011: Rumah Zakat, DPUDT and PKPU. Respondents in this research were 83 people, and the data processed by Structural equation Modeling (SEM) with smartPLS program and SPSS versi 18. The researcher found that accountability and transparency has no effect on the trust muzakki while service quality affects the trust muzakki. Trust muzakki then pushed muzakki committed to continue to pay zakat zakat institution rather than having to pay it directly to mustahik . Muzakki even committed to recommend the institution where they pay zakat to friends Keywords: accountability, transparency, service quality, zakah institution
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | H Ilmu Sosial = Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Magister Ilmu Akuntansi S2 |
| Depositing User: | 9919205 . Digilib |
| Date Deposited: | 01 Jul 2015 06:26 |
| Last Modified: | 03 Nov 2015 07:24 |
| URI: | http://digilib.unila.ac.id/id/eprint/10448 |
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