Accounting Information and Muzakki’s Information Adequacy Perception

Abstract

Many studies on zakat that look for a reason why muzakki pay zakat. The majority of them used a survey method to answer the question, but an experimental method was still limited in the zakat study. In the donation context, accounting information is useful for donors on donation choices. This information is still rarely examined in the context of zakat. This paper used an online experiment method by 2 x 1 between-subject in the zakat context. This study had purpose to know whether the presence of accounting information would affect the information adequacy perception of muzakki or not. This study used 79 experiment participants for two groups. The result showed that muzakki, who got accounting information, had a higher information adequacy perception than muzakki, who did not get accounting information. This result indicated that muzakki would feel to get enough information when they got accounting information to make zakat decisions. The result implied that zakat institution should give their accounting information to muzakki and the public.