MEASUREMENT OF THE PERFORMANCE AND ACCOUNTABILITY OF ZAKÄ€H ORGANIZATIONS IN YOGYAKARTA

This study aimed to investigate the influence of spirituality, internal control, and organization commitment toward Zakāh organization performance and internal control toward accountability in Zakāh organizations. The population of the study is the staff of BAZ and LAZ in Province of DI Yogyakarta w...

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Main Authors: Wirawan Hardinto, Sigit Handoyo, Mahdalena Toha
Format: Article
Language:Arabic
Published: Postgraduate Program of State Islamic University (UIN) Raden Mas Said Surakarta 2018-06-01
Series:Indonesian Journal of Islamic Literature and Muslim Society
Online Access:https://ejournal.uinsaid.ac.id/index.php/islimus/article/view/1340
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author Wirawan Hardinto
Sigit Handoyo
Mahdalena Toha
author_facet Wirawan Hardinto
Sigit Handoyo
Mahdalena Toha
author_sort Wirawan Hardinto
collection DOAJ
description This study aimed to investigate the influence of spirituality, internal control, and organization commitment toward Zakāh organization performance and internal control toward accountability in Zakāh organizations. The population of the study is the staff of BAZ and LAZ in Province of DI Yogyakarta who has a minimum position at the middle manager. There are 16 of 28 BAZ and LAZ in Province of DI Yogyakarta which participated in this research. The number of the sample was 63 respondents. All data of the respective measurement items are tested with reliability and validity test based on Alpha Cronbach to the internal consistency by using SPSS program version 15 and to analyze the structural equation model by using PLS (Partial Least Square). The model of the relationship between five variables is shown that internal control has positive effects on accountability. Accountability has a positive relation with Zakāh organization performance. Internal control has a positive relation with Zakāh organization performance. Meanwhile, organization commitment does not influence on Zakāh organization performance. Spirituality has a positive relation to Zakāh organization performance.
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institution OA Journals
issn 2528-1194
2528-1224
language Arabic
publishDate 2018-06-01
publisher Postgraduate Program of State Islamic University (UIN) Raden Mas Said Surakarta
record_format Article
series Indonesian Journal of Islamic Literature and Muslim Society
spelling doaj-art-0a2133384bb4403eac18d20104580f652025-08-20T02:22:38ZaraPostgraduate Program of State Islamic University (UIN) Raden Mas Said SurakartaIndonesian Journal of Islamic Literature and Muslim Society2528-11942528-12242018-06-0131597410.22515/islimus.v3i1.13401147MEASUREMENT OF THE PERFORMANCE AND ACCOUNTABILITY OF ZAKÄ€H ORGANIZATIONS IN YOGYAKARTAWirawan Hardinto0Sigit Handoyo1Mahdalena TohaUniversitas Islam IndonesiaUniversitas Islam IndonesiaThis study aimed to investigate the influence of spirituality, internal control, and organization commitment toward Zakāh organization performance and internal control toward accountability in Zakāh organizations. The population of the study is the staff of BAZ and LAZ in Province of DI Yogyakarta who has a minimum position at the middle manager. There are 16 of 28 BAZ and LAZ in Province of DI Yogyakarta which participated in this research. The number of the sample was 63 respondents. All data of the respective measurement items are tested with reliability and validity test based on Alpha Cronbach to the internal consistency by using SPSS program version 15 and to analyze the structural equation model by using PLS (Partial Least Square). The model of the relationship between five variables is shown that internal control has positive effects on accountability. Accountability has a positive relation with Zakāh organization performance. Internal control has a positive relation with Zakāh organization performance. Meanwhile, organization commitment does not influence on Zakāh organization performance. Spirituality has a positive relation to Zakāh organization performance.https://ejournal.uinsaid.ac.id/index.php/islimus/article/view/1340
spellingShingle Wirawan Hardinto
Sigit Handoyo
Mahdalena Toha
MEASUREMENT OF THE PERFORMANCE AND ACCOUNTABILITY OF ZAKÄ€H ORGANIZATIONS IN YOGYAKARTA
Indonesian Journal of Islamic Literature and Muslim Society
title MEASUREMENT OF THE PERFORMANCE AND ACCOUNTABILITY OF ZAKÄ€H ORGANIZATIONS IN YOGYAKARTA
title_full MEASUREMENT OF THE PERFORMANCE AND ACCOUNTABILITY OF ZAKÄ€H ORGANIZATIONS IN YOGYAKARTA
title_fullStr MEASUREMENT OF THE PERFORMANCE AND ACCOUNTABILITY OF ZAKÄ€H ORGANIZATIONS IN YOGYAKARTA
title_full_unstemmed MEASUREMENT OF THE PERFORMANCE AND ACCOUNTABILITY OF ZAKÄ€H ORGANIZATIONS IN YOGYAKARTA
title_short MEASUREMENT OF THE PERFORMANCE AND ACCOUNTABILITY OF ZAKÄ€H ORGANIZATIONS IN YOGYAKARTA
title_sort measurement of the performance and accountability of zaka€h organizations in yogyakarta
url https://ejournal.uinsaid.ac.id/index.php/islimus/article/view/1340
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AT sigithandoyo measurementoftheperformanceandaccountabilityofzakahorganizationsinyogyakarta
AT mahdalenatoha measurementoftheperformanceandaccountabilityofzakahorganizationsinyogyakarta