Pengaruh Akuntabilitas Dan Transparansi Terhadap Kepercayaan Muzakki Dalam Membayar Zakat Pada Badan Amil Zakat Nasional Kota Balikpapan

Zakat is a mandatory asset issued by Muzakki (a Muslim who has an
obligation to pay zakat) in accordance with sharia provisions which will
then be given to Mustahiq (a person who is entitled to receive zakat).
Accountability and Transparency are several factors that can influence
Muzakki's trust in paying zakat. With these factors, it is important for a
Zakat collection agency to be able to pay attention to Muzakki's trust, one
of which is the Balikpapan City National Zakat Collection Agency. This
study aims to determine the effect of accountability and transparency on
Muzakki's trust in paying zakat at the Balikpapan City National Zakat
Collection Agency. The type of data in this study is primary data obtained
from the results of the questionnaire that has been distributed by the
researcher. The technique used is Structural Equation Model (SEM)
analysis. The results of this study indicate that accountability and
transparency have a significant effect on Muzakki's trust in paying zakat.