EFEK TRANSPARANSI TERHADAP AKUNTABILITAS DAN KEPERCAYAAN PENGELOLAAN ZAKAT, INFAQ DAN SEDEKAH (ZIS)
Abstrak
Penelitian ini bertujuan untuk menganalisis pengaruh transparansi terhadap kepercayaan muzakki kepada organisasi pengelola Zakah, Infaq dan sedekah (ZIS) baik secara langsung maupun tidak langsung melalui akuntabilitas. Penelitian ini dilakukan terhadap 200 pembayar ZIS pada Organisasi Pengelola Zakah (OPZ) di Makassar. Data yang dikumpulkan melalui survei dan dianalisis dengan structural equation modeling menggunakan AMOS. Hasil penelitian menunjukkan bahwa Penerapan transparansi dalam bentuk keterbukan infomasi pengelolaan dana ZIS sangat menentukan kepercayaan muzakki, transparansi pengelolaan dana ZIS menunjang terciptanya akuntabilitas organisali pengelola ZIS, Akuntabilitas berkontribusi terhadap peningkatan kepercayaan muzakki kepada organisasi pengelola ZIS dan transparansi dapat memprediksi variabel kepercayaan muzakki bila mana dimediasi oleh variabel akuntabilitas.
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