Published: 2019-12-30
The Role of Accounting Information in the Determination to Muzakki's Decisions for Zakat payment
DOI: 10.35870/emt.v3i2.96
Downloads
Abstract
According to Research about the decision of zakat payment by compulsory zakat or muzakki in determining how much zakat to pay is very interesting to be traced as a muzakki behavior to fulfill his religious obligations. Muzakki's behavior towards zakat payment is inseparable from the explanation of some of the underlying reasons by looking at it from the perspective that leads to their understanding of religion or subjective norms, attitudes, and wills held by the muzakki. In terms of accounting it also relates to the accounting behavior of calculations and decisions that are the basis for muzakki's considerations. For this purpose, this study is to examine the behavior (compliance, attitudes and norms) of the decision to pay zakat and to find out whether accounting information mediates the relationship between behavior and the decision to pay zakat. This research was conducted on the perception of 100 muzakki people who pay zakat in all Baitul Mal in Aceh. Based on the results of the study, it was found that Muzakki's attitude had a positive and significant effect on the perception of zakat accounting information. The perception of accounting information has a positive and significant effect on the decision of muzaki to pay zakat through Baitul Mal. Accounting information only mediates the influence of attitudes on muzakki's decision to pay zakat but does not mediate subjective norms and muzakku's compliance to pay zakat. The study recommends the importance of accounting information to improve the decision of muzakki to pay zakat in Baitul Mal Aceh.
Keywords
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
-
Issue: Vol. 3 No. 2 (2019)
-
Section: Articles
-
Published: %750 %e, %2019
-
License: CC BY 4.0
-
Copyright: © 2019 Authors
-
DOI: 10.35870/emt.v3i2.96
AI Research Hub
This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem. By leveraging artificial intelligence for indexing, recommendation, and citation analysis, we enhance the visibility and impact of published research.
No author biographies available.
-
Ajzen, I. (2005). Attitudes, Personality and Behavior. 2nd edition, Open University Press, New York, NY.
-
Akhyar Adnan, M., & Barizah Abu Bakar, N. (2009). Accounting treatment for corporate zakat: a critical review. International Journal of Islamic and Middle Eastern Finance and Management, 2(1), 32-45.
-
Al Jaffri Saad, R., & Haniffa, R. (2014). Determinants of zakah (Islamic tax) compliance behavior. Journal of Islamic Accounting and Business Research, 5(2), 182-193.
-
Al Qur an, (2005), Al Quran Terjemah Tafsir Ibnu Katsir Per Kata.
-
Al-Jurjani, Ali.Kitab At-Ta’rifat. Indonesia: Al-Haramain, 2012.
-
Alpriyamah, Q.A., & Adityawarman (2017). Analisis Faktor-faktor yang mempengaruhi Perilaku kepatuhan (Complience Behaviourr) Pembayar zakat Perdagangan (Studi Kasus Pengusaha Muslim Batik di Kota Pekalongan Tahun 2017). Diponegoro Journal Of Accounting, .6(3).
-
Andriati, R., & Huda, N. (2015). The Influences of Productive Zakah Mentoring To Saving Behavior and The Prosperity of Poor Housewife. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 7(2), 207-216.
-
Bachmid, G. (2012). Perilaku muzakki dalam membayar zakat mal (Studi fenomenologi pengalaman muzakki di Kota Kendari). Jurnal Aplikasi Manajemen, 10(2), 425-436.
-
Baitul Mal Aceh (BMA), 2019. Baitul Mal Directory 2019. Agustus 2019.
-
Baznas, (2018), Statistik Zakat Nasional 2017. https://pid.baznas.go.id/wp-content/uploads/2019/02/ Statistik-Zakat-Nasional-2017.pdf. Juni, 2018.
-
Beik, I. S. (2009). Analisis peran zakat dalam mengurangi kemiskinan: studi kasus Dompet Dhuafa Republika. Jurnal Pemikiran dan gagasan, 2(1), 1-15.
-
Bruns, W. J. (1968). Accounting information and decision-making: some behavioral hypotheses. The Accounting Review, 43(3), 469-480.
-
Carmona, S., & Ezzamel, M. (2006). Accounting and religion: a historical perspective. Accounting History, 11(2), 117-127.
-
Dewan Standar Ikatan Akuntan Indonesia (2008), Pernyatan Standar Akuntansi Keuangan (PSAK) No. 109, Akuntansi Zakat dan Infak/sedekah. IAI.
-
Firdaus, M., Beik, I. S., Irawan, T., & Juanda, B. (2012). Economic estimation and determinations of Zakat potential in Indonesia. Jeddah: Islamic Research and Training Institute.
-
Huda, N., & Ghofur, A. (2012). Analisis intensi Muzakkî dalam membayar zakat profesi. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 4(2).
-
Jaelani, A. (2016). Zakat Accounting: Metaphor and accounting treatment for business organization. MPRA Paper, (74782).
-
Jogiyanto, H. M. (2007). Sistem informasi keperilakuan. Yogyakarta: Andi Offset.
-
Khan, M. A. (2003). Zakah accounting and auditing: Principles, rules and experience in Pakistan. Islamic Economic Studies, 10(2).
-
Mariana, H. (2016). Korelasi Zakat Dengan Perilaku Konsumen Dan Pemberdayaan Ekonomi Masyarakat Di Banyudono, Ponorogo. Muslim Heritage, 1(1), 59-72.
-
Moid, S. (2016). A Theoretical Construct of the Impact of Religious Beliefs on Accounting Practices in the Indian and Global Context. NMIMS Management.
-
Mukhlis, A., & Beik, I. S. (2013). Analisis faktor-faktor yang memengaruhi tingkat kepatuhan membayar zakat: Studi kasus Kabupaten Bogor. Al-Muzara'ah, 1(1), 83-106.
-
Nasution, J. (2017). Analisis Pengaruh Kepatuhan Membayar Zakat Terhadap Keberkahan. AT-TAWASSUTH: Jurnal Ekonomi Islam, 2(2), 282-303.
-
Nowak, M. (2016). Behavioral accounting research–accounting research in the behavioral paradigm? True or false?. Contemporary Challenges for Accounting in a Global Environment, 119.
-
Nuryana, F. (2016). Pengaruh Sikap, Norma Subjektif Dan Kontrol Perilaku Terhadap Niat Kepatuhan Muzakki Pegawai Negeri Sipil (Pns) Dalam Membayar Zakat Profesi Pada Badan Amil Zakat (BAZ) Kabupaten Sumenepâ€. NUANSA: Jurnal Penelitian Ilmu Sosial dan Keagamaan Islam, 13(2), 383-416.
-
Purbasari, I. (2015). Pengelolaan Zakat oleh Badan dan Lembaga Amil Zakat di Surabaya dan Gresik. Mimbar Hukum-Fakultas Hukum Universitas Gadjah Mada, 27(1), 68-81.
-
Rais, I. (2009). Muzakki dan kriterianya dalam tinjauan fikih zakat. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 1(1).
-
Sarwono, J. (2007). Analisis jalur untuk riset bisnis dengan SPSS. Yogyakarta: Andi Offset.
-
Trisnawati, D. M. F. (2015). Penerapan PSAK 109 Tentang Akuntansi Zakat dan Infak/Sedekah pada BAZ Kota Pekanbaru. Kutubkhanah, 17(1), 40-59.
-
Umah, U. K. (2011). Penerapan Akuntansi Zakat Pada Lembaga Amil Zakat (Studi pada LAZ DPU DT Cabang Semarang). Value Added| Majalah Ekonomi Dan Bisnis, 7(2).
-
Yuliafitri, I., & Khoiriyah, A. N. (2016). Pengaruh Kepuasan Muzakki, Transparansi dan Akuntabilitas pada Lembaga Amil Zakat Terhadap Loyalitas Muzakki (Studi Persepsi Pada LAZ Rumah Zakat). ISLAMICONOMIC: Jurnal Ekonomi Islam, 7(2).
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.