PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN KUALITAS PELAYANAN TERHADAP MINAT MUZAKI MEMBAYAR ZAKAT

This study aims to determine the effect of accountability, transparency, and service quality on the interest of muzaki (study at zakat institutionsSurabaya). This study uses a quantitative approach with multiple linear regression analysis. The population in this study is all muzaki registered at zakat institutions in Surabaya. The sampling technique using convenience sampling. This study uses 6 (six) zakat institutions that have been selected by taking a sample of 120 muzaki. Primary data collection in this study used a questionnaire. Based on the results of the study show that accountability, transparency, and service qualitypartially have a positive and significant effect on the interest of muzaki to paying zakat. Accountability, transparency, and service qualitysimultaneously have a positive and significant effect on the interest of muzaki to paying zakat.

Keywords: Accountability, Transparency, Service Quality, Interest, Zakat, Zakat Institution

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Undang-undang Nomor 38 Tahun 1999 Tentang Pengelolaan Zakat.