The Role of Accounting Information in the Determination to Muzakki's Decisions for Zakat payment

Abstract

According to Research abaut 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.

The Effect of Reputation, Responsiveness, Giving Gifts and Recommendations on Customers Moving to Branch BNI Syariah Meulaboh Branch

“…Switchers belong to the most basic level of loyalty where the same buyer is disloyal and does not want to be limited by any brand and the brand plays a small role in their buying decisions [11]. Switching behavior can come from the very variety of other product offerings or because there is a problem with the product that has been purchased [12,13,14]. According to Keaveney in Mutyalestari (2009) in his research on switching behavior in the service industry states that consumer ignorance and prices are some of the many factors that can cause consumers to switch to other service providers [15].…”