Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menganalisis pengaruh akuntabilitas dan transparansi terhadap kepuasan muzakki dalam membayar zakat melalui kepercayaan pada Baitul Mal Kota Banda Aceh. Sampel sebanyak 121 responden diperoleh melalui teknik purposive sampling. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada muzakki yang pernah membayar zakat pada Baitul Mal Kota Banda Aceh. Instrumen penelitian menggunakan skala Likert lima poin untuk mengukur akuntabilitas, transparansi, kepercayaan, dan kepuasan muzakki. Data yang terkumpul dianalisis dengan regresi berganda. Sebelum dianalisis, instrumen diuji validitas dan reliabilitas serta dilakukan uji asumsi klasik. Pengujian hipotesis menggunakan uji t, uji Sobel, dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa akuntabilitas tidak berpengaruh langsung terhadap kepuasan, namun berpengaruh signifikan melalui kepercayaan. Transparansi berpengaruh langsung dan signifikan terhadap kepuasan, serta terhadap kepercayaan. Kepercayaan terbukti memediasi hubungan antara akuntabilitas dan kepuasan muzakki, namun tidak memediasi hubungan antara transparansi dan kepuasan. Temuan ini menekankan pentingnya akuntabilitas dan transparansi dalam pengelolaan zakat guna meningkatkan kepercayaan dan kepuasan muzakki.
Kata kunci : Akuntabilitas, Transparansi, Kepercayaan, Kepuasan

This study aims to analyze the influence of accountability and transparency on muzakki satisfaction in paying zakat through trust in Baitul Mal Kota Banda Aceh. A sample of 121 respondents was obtained using purposive sampling. Data were collected by distributing questionnaires to muzakki who had previously paid zakat at Baitul Mal Kota Banda Aceh. The research instrument employed a five-point Likert scale to measure accountability, transparency, trust, and muzakki satisfaction. The collected data were analyzed using multiple regression. Prior to analysis, the instruments were tested for validity and reliability, and classical assumption tests were conducted. Hypothesis testing was carried out using the t-test, Sobel test, and coefficient of determination (R²). The results indicate that accountability does not have a direct effect on satisfaction, but has a significant effect through trust. Transparency has a direct and significant effect on satisfaction, as well as on trust. Trust is proven to mediate the relationship between accountability and muzakki satisfaction, but does not mediate the relationship between transparency and satisfaction. These findings highlight the importance of accountability and transparency in zakat management to enhance trust and satisfaction among muzakki. Keywords: Accountability, Transparency, Trust, Satisfaction