Wardhani, Raudhah Trisna and Dr. Zaki Baridwan,, Ak., CA., CPA., CLI and Noval Adib,, Ph.D., Ak (2023) Pengaruh Akuntabilitas Lembaga Zakat Terhadap Kepercayaan Publik, Reputasi Dan Persepsi Kualitas Serta Dampaknya Bagi Perilaku Muzakki (Studi Pada Organisasi Pengelola Zakat Jawa Timur). Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk membuktikan dugaan adanya pengaruh akuntabilitas terhadap kepercayaan publik, reputasi lembaga dan persepsi kualitas layanan lembaga. penelitian ini juga menguji pengaruh akuntabilitas, kepercayaan publik, reputasi lembaga dan persepsi kualitas layanan terhadap perilaku muzakki. Penelitian ini merupakan replikasi konsep dan modifikasi konsep dari jurnal Ridho & Violita (2020) dan Becker (2018), karena memperoleh gap penelitian (research gap) antar variabel serupa yang diteliti. Populasi yang digunakan pada penelitian ini ialah seluruh muzakki pada Organisasi Lembaga Zakat di Jawa Timur. Jumlah muzakki yang menjadi sampel ialah 100 orang muzakki. Pengambilan data menggunakan kuesioner. Alat pengujian hipotesis menggunakan Partial Least Square dengan bantuan SmartPLS. Hasil penelitian ini menunjukkan bahwa akuntabilitas berpengaruh positif dan signifikan kepada kepercayaan publik, reputasi lembaga, persepsi kualitas, perilaku muzakki, dan kepercayaan publik, reputasi, persepsi kualitas berpengaruh positif dan signifikan terhadap perilaku muzakki. Hasil penelitian ini selain sebagai bukti empiris terkait Pengaruh Akuntabilitas Lembaga Zakat Terhadap Kepercayaan Publik, Reputasi Dan Persepsi Kualitas Serta Dampaknya Bagi Perilaku Muzakki Pada Organisasi Pengelola Zakat juga dapat menjadi bahan refensi bagi penelitian- penelitian sejenis dimasa yang akan datang serta sebagai pertimbangan bagi pihak muzakki maupun Lembaga Amil Zakat di Provinsi Jawa Timur dalam proses pengambilan keputusan dan penetapan kebijakan lembaga.
English Abstract
This study aims to prove the presumed effect of accountability on publica trust, institution’s reputation, and the perceived quality od institution’s services. This research also assesses the effects of accountability, public trust, institution’s reputation, and perceived service quality on the behavior of muzakki. This study is a replication and modification of concepts used in the journals of Ridho & Violita (2020) and Becker (2018) since gaps between the two studies that use same variables were found. The population of this research is muzakki in zakat institutions in East Java, from which 100 people were selected as the sample. The data was harvested through questionnaires, and the hypothesis testing was conducted using Partial Least Squares in SmartPLS. This study finds that accountability positively and significantly influences public trust, institution’s reputation, perceived quality, and muzakki’s behavior; and public trust, reputation, and perceived quality positively and significantly affect muzakki’s behavior. This research, in addition to providing evidences concerning the effect of accountability of zakat institution on public trust, reputation, and perceived quality as well as their impacts on the behavior of muzakki in zakat-managing organization, can be used as a source of consideration for muzakki and zakat institutions in East Java to make decisions and to set institutional policies.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | 0423020105 |
| Uncontrolled Keywords: | Akuntabilitas, kepercayaan publik, reputasi lembaga, persepsi kualitas, perilaku muzakki. |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 15 Jan 2024 02:48 |
| Last Modified: | 15 Jan 2024 02:48 |
| URI: | http://repository.ub.ac.id/id/eprint/207638 |
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Text (DALAM MASA EMBARGO)
RAUDHAH TRISNA WARDHANI.pdf Restricted to Registered users only until 31 December 2025. Download (2MB) |
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