Persepsi Muzakki dan Amil Terhadap Transparansi dan Akuntabilitas Pengelolaan Zakat

Abstract

This research aims to understand the differences in perception between muzakki and amil about transparency and accountability in the management of zakat. Hypothesis that are proposed: (1) There are differences in perception between muzakki and amil about transparency in the management of zakat. (2) There are differences in perception between muzakki and amil about accountability in the management of zakat. The subjects of this research are 30 muzakki and 30 amil in Badan Amil Zakat Daerah Istimewa Yogyakarta. Validity test used Pearson’s Corelation Product Moment, and reliability test used Cronbach Alpha. The result of this research show that:; There are differences in perception between muzakki and amil about transparency in the management of zakat significantly; there are differences in perception between muzakki and amil about accountability in the management of zakat significantly.