Electronic Theses and Dissertation

Tujuan penelitian ini untuk menguji pengaruh akuntabilitas, religiusitas, dan regulasi tentang zakat terhadap keputusan muzakki membayar zakat mal melalui baitul mal Kabupaten Simeulue. Populasi dalam penelitian ini adalah muzakki yang berdomisili di Kecamatan Simeulue Timur Kabupaten Simeulue yang berjumlah 803. Sampel dalam penelitian ini ditentukan dengan persamaan slovin sebanyak 270 orang. Analisis data dalam penelitian ini menggunakan regresi linear berganda yang diolah dengan program SPSS (Statistical Package For Social Science). Hasil penelitian menunjukkan bahwa akuntabilitas, religiusitas dan regulasi berpengaruh terhadap Keputusan Muzakki dalam membayar zakat di Baitul Mal. Akuntabilitas berpengaruh positif terhadap Keputusan Muzakki dalam membayar zakat di Baitul Mal yang berarti bahwa semakin baik Akuntabilitas yang berlaku atau sedang berjalan maka akan meningkatkan Keputusan Muzakki dalam membayar zakat di Baitul Mal Simeulue. Religiusitas berpengaruh positif terhadap Keputusan Muzakki dalam membayar zakat di Baitul Mal, dimana semakin baik religiusitas maka akan meningkatkan Keputusan Muzakki dalam membayar zakat di Baitul Mal. Regulasi berpengaruh terhadap Keputusan Muzakki dalam membayar zakat di Baitul Mal, dimana semakin baik regulasi maka akan meningkatkan Keputusan Muzakki dalam membayar zakat di Baitul Mal. Kata Kunci: akuntabilitas, religiusitas, regulasi, zakat

The purpose of this study was to examine the effect of accountability, religiosity, and regulation of zakat on the decision of muzakki to pay zakat mal through baitul mal, Simeulue Regency. The population in this study were muzakki who lived in Simeulue Timur District, Simeulue Regency, amounting to 803. The sample in this study was determined by the slovin equation as many as 270 people. Data analysis in this study used multiple linear regression which was processed with the SPSS (Statistical Package For Social Science) program. The results showed that accountability, religiosity and regulation had an effect on Muzakki's decision to pay zakat in Baitul Mal. Accountability has a positive effect on Muzakki's decision to pay zakat in Baitul Mal, which indicates that the better the current or ongoing Accountability, the higher Muzakki's decision to pay zakat in Baitul Mal Simeulue. Religiosity has a positive effect on Muzakki's decision to pay zakat in Baitul Mal, where the better the religiosity it will increa e the decision of Muzakki in paying zakat in Baitul Mal. Regulations affect the decision of Muzakki in paying zakat at Baitul Mal, where the better the regulation, the better Muzakki's decision to pay zakat in Baitul Mal. Keywords: accountability, religiosity, regulation, zakat