The Effect of Quality of Public Governance

International Journal of Economics, Business and Accounting Research (IJEBAR)
Peer Reviewed – International Journal

Vol-4, Issue-1, 2020 (IJEBAR)
E-ISSN: 2614-1280 P-ISSN 2622-4771
https://jurnal.stie-aas.ac.id/index.php/IJEBAR
THE EFFECT OF QUALITY OF PUBLIC GOVERNANCE, ACCOUNTABILITY, AND

EFFECTIVENESS OF INTENTION TO PAY ZAKAT IN ZAKAT INSTITUTIONS
WITH TRUST AS MODERATING VARIABLES
Ika Kartika Kusumawardani1)

Postgraduate Program, State Islamic Institute of Salatiga1
E-mail: ikakartikakusumawardani57@gmail.com
Abstract: The purpose of this study was to determine the effect of the quality of public
governance, accountability, and effectiveness on the intentions of members of the
Indonesian Chinese Islamic Association (PITI) in Yogyakarta in paying zakat at
zakat institutions with trust as a moderating variable. This research uses a
quantitative approach, purposive sampling method. The sample is PITI
Yogyakarta members, amounting to 100 people. Data analysis uses interaction test
or MRA (Moderated Regression Analysis). The results of the statistical
calculations with moderation test show that the influence of the quality of public
governance (X1), accountability (X2), and effectiveness (X3) contributed
(influence) 84.4% of the trust variable (Z) and 86.6% of the intention variable of
PITI members pay zakat (Y). The results of statistical calculations show that the
quality of public governance does not have a significant effect on the variable of
trust and the intention to pay zakat. While the accountability and effectiveness
variables have a significant effect on the variable of trust and the intention to pay
zakat. Overall, the quality of public governance, accountability, and effectiveness
with trust as a moderating variable has a significant influence on the intention to
pay zakat.
Keywords: The quality of public governance, accountability, effectiveness, intention of PITI
members to pay zakat at zakat institutions
1. Introduction
One of the main problems faced by developing countries now is the economic problem.
Economic problems often have a negative impact on people's social lives such as poverty and
unemployment to the point of crime. Islam has an effort to overcome poverty, namely by
distributing zakat to people who are unable or have difficulties in their economy. With good
management of zakat is a potential source that is utilized to advance the general welfare of the
whole community.
Zakat has the meaning to grow, develop, be patient, increase. Zakat is a form of worship that
serves as a means of income distribution in society to reduce the gap between people who are
affluent and those who are deficient. Therefore, the management of zakat must be done
productively and professionally so that zakat can realize these Islamic ideas in bringing
prosperity to the people from poverty.
Based on the results of a survey conducted by the ADB (Asian Development Bank) on data
collection of BAZNAS zakat funds in 2010, it turns out that most of the obligatory zakat
(muzaki) in Indonesia is still hesitant in distributing zakat. In 2010 the potential for national
International Journal of Economics, Bussiness and Accounting Research(IJEBAR) Page 266

E-ISSN: 2614-1280 P-ISSN 2622-4771
zakat reached Rp 100 trillion, but BAZNAS could only collect as much as Rp 1.2 trillion. This is
also consistent with the results of research conducted by the Etnomark Consulting Research
Institute of Indonesia, that "the public does not yet fully trust the amil zakat institution as a place
to distribute zakat". The survey results show the low trust held by the muzaki towards amil zakat
institutions. This makes every amil zakat institution need to improve its performance in order to
win the trust of muzaki, so that it will bring up the intention of muzaki in paying zakat.
According to Budiyono, et al, (2019) the level of education and the level of religiousity muzakki
interest to pay zakat on the National Amil Zakat Board Surakarta.
Each zakat institution has different performance qualities, in this case the performance of the
public and private sectors is measured using 3 things: efficiency, economy, and effectiveness.
Efficiency represents the relationship between resources budgeted or expended for an activity
and what is received from the activity. While effectiveness focuses on the direct results of an
organization whose output must be specific. In addition to the results of the survey and the
opinions of the experts above regarding the low trust of muzakki towards amil zakat institutions,
it is also known that the absorption of zakat funds is not yet effective. Indonesia itself has great
zakat potential due to the majority of its Muslim population. However, some sources state that
the receipt of zakat in Indonesia does not correspond to the potential zakat funds received by
Amil (BAZ). This shows that the receipt of zakat in Indonesia has not been able to reach the
target.
In addition to paying attention to the target of receiving zakat, amil zakat institutions also
need to pay attention to transparent and accountable organizational principles. Increased
transparency and accountability of institutions can make muzakki more confident to channel
their zakat funds to the Amil Zakat Institution.
The target of receiving zakat which is far from its potential is probably due to the attitude of
not paying zakat. Besides being influenced by intention, it is also influenced by the quality of
public governance carried out by the agency or government that deals with the zakat sector.
At present there are many zakat distribution institutions, one of which is the Indonesian
Chinese Islamic Association (PITI). PITI is a community organization (organization) that was
founded in 1970 in Yogyakarta with the aim of uniting Muslims and preaching in the Chinese
Muslim community. One of the actual PITI programs is to participate in coordinating zakat
payments. Each PITI member is known to make routine payments of zakat, this is because the
majority of members are entrepreneurs and have a stable income so that payment of zakat is not
a burden and can be done routinely. Therefore, research needs to be done to find out how the
commitment of PITI Yogyakarta members in paying zakat.
However, the discussion about the relationship between the quality of public governance,
accountability, and effectiveness towards the intention to pay zakat with trust as a moderating
variable in research on members of the Indonesian Chinese Islamic Association in Yogyakarta, is
limited in the scope of zakat. Research like this has never been done before. So, research related
to variables in the context of this zakat institution, will at least offer a good contribution to
reduce the existing gap.
Based on the description in the background above, the formulation of the problem to be
investigated includes how the influence of the quality of public governance, accountability, and
effectiveness on the intention of PITI members to pay zakat on zakat institutions and how it

E-ISSN: 2614-1280 P-ISSN 2622-4771
influences the quality of public governance, accountability, and effectiveness which is moderated
by trust towards intention PITI members pay zakat at zakat institutions.
1.1 Theoritical Review
a) Zakat
According to the Shari'a, zakat is a mandatory right of certain assets at a certain time.
Meanwhile, according to Al-Syaukani, zakat is the giving of a portion of wealth that has reached
nishab to the needy and so on and does not have the characteristics that can be prevented by
sharia 'to convert to him. Then it can be concluded that zakat is a certain asset that must be
issued by Muslims who have reached the Nisab limit in one year.
b) Planned Behavior Theory

This theory has a foundation on the perspective of trust that can influence a person to carry
out specific behavior. The perspective of trust is carried out through a combination of various
characteristics, qualities and attributes of certain information which then forms the will in
behavior.
The Planned Behavior Theory is suitable for describing any behavior that requires planning.
Planned Behavior Theory explains that attitude toward behavior is an important subject that is
able to predict an action. If there is a positive attitude, support from people around, and the
perception of ease because there are no barriers to behavior, the person's intention to behave is
higher.
c) Intention
The word intention means al-Qashdu which in Indonesian means desire or purpose.
According to Peter & Olson intention to behave (behavioral intention) is a proportion that
connects itself with future actions. The action in question is the individual action in making
payments in this case the payment of zakat. Based on the above sources, the intention is any
desire to consider using or choosing a particular product / service.
d) Quality of Public Governance

Quality Public governance represents more than just a means to provide goods, because it
can be related to the capacity of the government to help the ability of its citizens to achieve
individual satisfaction and material well-being.
Therefore, the quality of public governance is a goal of the government / institution to
provide good services to the community. The governance indicators are as follows:

E-ISSN: 2614-1280 P-ISSN 2622-4771
Table 1. Principle Indicators of Quality in Public Governance

Dimension No Indicator
Quality in Public 1 Transparency is openness in implementing the decision making
Governance process
2 Accountability is the obligation of an individual or organization to
manage its activities, accept responsibility for them, and to disclose
results transparently.
3 Responsibility is the responsibility in carrying out tasks in the
organization.
4 Independency is an attitude of alignment to the right thing.
5 Fairness is a kind of equality or fair treatment in fulfilling its rights
and obligations.
Source: Sedarmayanti, Human Resources and Work Productivity, 2010
e) Accountability
Accountability is an obligation to provide accountability and explain the performance and
actions of a person / legal entity and organizational leadership to the party that has the authority
to request information or accountability. So it can be said that accountability is an obligation to
provide accountability for the performance of an institution / legal entity / individual on a matter.
Accountability indicators are as follows:
Table 2. Principle Indicator of Accountability

Accountability 1 There is a compatibility between the implementation with the standard
implementation procedures.
2 There are sanctions that are applied to any mistakes or omissions in
carrying out activities.
3 Making accountability reports from state administration activities to
the public in accordance with statutory regulations.
4 Increased public trust in local government.
5 Reduced corruption cases.
Source: Sedarmayanti, Human Resources and Work Productivity, 2010
f) Effectiveness
Effectiveness implies influence or success after doing something. Effectiveness is closely
related to the comparison between the level of achievement of objectives with the plans that have
been prepared previously, or the comparison of real results with planned results. Therefore,
effectiveness is a level of comparison of the magnitude of the target achievement of the

E-ISSN: 2614-1280 P-ISSN 2622-4771
objectives with the plan that has been prepared previously. In order to achieve effectiveness, the
following conditions or indicators must be met:
Table 3. Principle Indicator of Effectiveness

Effectiveness 1 Effective
2 Economical
3 Responsible work performance
4 Real division of labor
5 Rationality of authority and responsibility
6 Practical work procedures
g) Trust
Trust is a person's willingness to rely on others where we have confidence in him. When
someone takes a decision, it will prefer a decision based on the choice of people who are more
trustworthy than less trusted. So, it can be said that trust is a form of confidence in making
decisions about a matter. Indicators of trust are:
Table 4. Indicator of Trust
Trust 1 Credibility (quality, capability, strength that gives rise to trust)
2 Reliability (reliability or coexistence of a range of measuring
instruments)
3 Intimacy (the existence of a relationship)
1.2 Prior Research

Yuliafitri and Khoiriyah's (2016) research on the Effects of Muzakki Satisfaction, Transparency
and Accountability in Amil Zakat Institutions Against Muzakki Loyalty, found the results that
muzakki satisfaction and transparency had a positive influence on muzakki loyalty. Whereas
accountability has no influence on muzakki loyalty. This study examines the accountability that
affects muzaki in making zakat, but is different from the research variables analyzed and the
methods used.
Research Nurrizkiana, et al (2017) on Determinants of Transparency and Accountability in
Regional Financial Management and Its Implications on the Trust of Public-Stakeholders, found
the results that transparency and accountability of regional financial management which partially
had a positive and significant effect on the confidence of public stakeholders. This study
examines accountability and trust in financial management, but is different from the research
variables, focus and research subjects and the methods used.
Research by Novia, et al (2018) regarding the Effect of Non-Economic Factors on the
Attitudes of Madura Traders in Paying Trade Zakat, which found the results that simultaneously
knowledge, work environment, religiosity and education significantly influence the attitude of

E-ISSN: 2614-1280 P-ISSN 2622-4771
Madurese traders in paying zakat for trade. This study together examines the attitude of muzaki
in this case the trader in making zakat payments. But it differs from this research in terms of the
focus of the research and the methods used.
Future studies will focus on the efficiency of Zakat organizations in the Malaysian context.
This study aims to analyze changes in productivity of zakat institutions in Malaysia. The findings
of this study indicate that there is an increase in total factor productivity (TFP) for all industries
where changes occur due to technical changes. This research together examines the effectiveness
of the performance of amil zakat institutions, but it is different because this study analyzes the
variables that can influence muzaki in making zakat payments, one of which is caused by the
effectiveness of amil zakat institutions.
1.3 Conceptual Framework

Based on references from previous studies above, then the following framework can be drawn:
Quality of Public
Governance (X1)
H1
PITI Members'
Accountability H2 intentions to pay Zakat
at zakat institutions
(X2) (Y)
H3
Effectiveness
(X3)
H4 H5 H6
Trust
(Z)
Figure 1.Research Framework
1.4 Hypothesis Formulation

1) H1 : The quality of public governance has a significant positive effect on the intention
of PITI members to pay zakat at zakat institutions.
2) H2 : Accountability has a significant positive effect on the intention of PITI members
to pay zakat at zakat institutions.
3) H3 :Effectiveness has a significant positive effect on the intention of PITI members to
pay zakat at zakat institutions.
4) H4 :Trust moderates the influence of the quality of public governance on the intention
of PITI members to pay zakat at zakat institutions.
5) H5 : Trust moderates the effect of accountability on the intention of PITI members to
6) H6 : Trust moderates the effect of effectiveness on the intention of PITI members to
E-ISSN: 2614-1280 P-ISSN 2622-4771
2. Research Method
2.1 Types of Research
This research uses a quantitative approach with descriptive and verification research types.
2.2 Research Variable

The variables examined in this study include independent variables namely Quality of Public
Governance (X1), Accountability (X2), and Effectiveness (X3). While the dependent variable is
PITI Member Intention to Pay Zakat at Zakat Institutions (Y) and moderating variables namely
Trust (Z).
2.3 Population and Sample

The population in this study were 100 members of the Indonesian Chinese Islamic Association in
Yogyakarta. The sampling technique used is non-probability sampling technique, which is
saturated sampling. Saturated sampling is a sampling technique if all members of the population
are used as a sample. Then in this study used a sample of the entire population with a total of 100
respondents.
2.4 Types and Data Collection Techniques

Primary data sources in this study were obtained from the answers of questionnaires distributed
to respondents. The stage of data collection conducted in this study is by distributing
questionnaires to respondents. This research uses a field research technique consisting of (1)
Interviews; (2) Questionnaire.
2.5 Data Analysis Methods

a) Validity and Reliability test
b) Classic Assumption Test (Normality Test, Multicollinearity Test, Heteroskedasticity Test)
c) Model Accuracy Test (F Test, Coefficient of determination test (R2))
d) Moderated Regression Analysis
2.6 Hypothesis Test

a) T Test
The testing criteria are as follows:
a. If the probability<0.05 or t-count <t-table then the null hypothesis (Ho) is rejected and
the alternative hypothesis (Ha) is accepted, meaning that the independent variable
partially has a significant effect on the dependent variable at the error rate of 5% (α =
5%)
b. If the probability> 0.05 or t-count> t-table then the null hypothesis (Ho) is accepted and
the alternative hypothesis (Ha) is rejected, meaning that the independent variable partially
has no significant effect on the dependent variable at the error rate of 5% (α = 5% ).
b) F Test
Testing criteria are as follows:
a. If F-count> F-table then Ho is rejected and Ha is accepted, meaning that the independent
variable simultaneously has a significant effect on the dependent variable at the error rate
of 5% (α = 5%).

E-ISSN: 2614-1280 P-ISSN 2622-4771
b. If the F-count ≤ F-table then Ho is accepted and Ha is rejected, meaning that the
independent variable simultaneously has no significant effect on the dependent variable at
the error rate of 5% (α = 5%).
3. Results and Discussion

3.1.Results
a) Overview of Respondents
Characteristics of respondents were identified based on the questionnaire collected which is in
accordance with the total sample in this study that is 100 respondents.
o Characteristics of respondents by gender
Based on data from 100 respondents, it can be concluded that the members of the Indonesian
Chinese Islamic Association in Yogyakarta consisted of 39 men (39%) and 61 women (61%).
o Characteristics of respondents by age
Based on data obtained from the questionnaire, the majority of PITI members in Yogyakarta
are aged 20-35 years with a total of 55 members (55%), then those aged 36-45 years totaled 13
members (13%), aged 46-60 years totaling 24 members (24%), and at least aged > 60 years
with a total of 8 members (8%).
o Characteristics of respondents by job
Based on data obtained from the questionnaire, it is known that PITI members in Yogyakarta
by occupation are dominated by entrepreneurs with a total of 73 members (73%), civil servants
with 14 members (14%), not working with 11 members (11%), and retirees by 2 members
(2%).
3.2.Data Analysis
a) Table Analysis of Variables
Table 5. Value Categories of Public Governance QualityVariable
No Average Value Category Amount Percentage
1 4.21-5.00 Very High / Good 34 34%
2 3.41-4.20 High / good 31 31%
3 2.61-3.40 Pretty High / Good 28 28%
4 1.81-2.60 Less 7 7%
5 1.00-1.80 Poor / low Low 0 0%
Total 100 100%
Data source: Primary data processed (2018)

E-ISSN: 2614-1280 P-ISSN 2622-4771
Table 6. Value Categories of Accountability Variable

1 4.21-5.00 Very High / Good 34 34%
2 3.41-4.20 High / good 32 32%
3 2.61-3.40 Pretty High / Good 28 28%
4 1.81-2.60 Less 6 6%
5 1.00-1.80 Poor / low Low 0 0%
Total 100 100%
Data source: Primary data processed(2018)
Table 7. Value Categories of Effectiveness Variable

1 4.21-5.00 Very High / Good 19 19%
2 3.41-4.20 High / good 47 47%
3 2.61-3.40 Pretty High / Good 28 28%
4 1.81-2.60 Less 6 6%
5 1.00-1.80 Poor / low Low 0 0%
Total 100 100%
Data source: Primary data processed(2019)
Table 8. Value Categories of Trust Variables

1 4.21-5.00 Very High / Good 26 26%
2 3.41-4.20 High / good 46 46%
3 2.61-3.40 Pretty High / Good 17 17%
4 1.81-2.60 Less 11 11%
5 1.00-1.80 Poor / low Low 0 0%
Total 100 100%

E-ISSN: 2614-1280 P-ISSN 2622-4771
Table 9. Variable Value Categories of PITI Members' Intentions to Pay Zakat at Zakat
Institutions
1 4.21-5.00 Very High / Good 30 30%
2 3.41-4.20 High / good 25 25%
3 2.61-3.40 Pretty High / Good 38 38%
4 1.81-2.60 Less 7 7%
5 1.00-1.80 Poor / low Low 0 0%
Total 100 100%
b) Validity and Reliability Test

 Validity Test
The instrument validity test calculation uses Pearson correlation analysis. The decision
regarding item items is declared valid by comparing the value of r arithmetic with the value
of r table, if r count > r table then item granules are valid. From the results of the validity
test tested on all samples totaling 100 people obtained the results of r count > r table, so all
item items used in this study can be declared valid.
 Reliability Test
From the results of the instrument reliability test showed that the two variables Quality of
Governance (X1), Accountability (X2), Effectiveness (X3) Trust (Z), and PITI members'
intention to pay Zakat at Zakat Institutions (Y) is reliable because the value of r alpha>0,60.
c) Classical Assumption Test

 Normality test
Normality test is done to see whether the residual value obtained from the model follows the
normal distribution or not. The normality test results can be seen in the following table:
Table 10. Normality Test Results
No Variable Sig.Z Standard Explanation
1 Quality of Governance 0,137 0,05 Normality Fulfilled
2 Accountability 0,05 0,05 Normality Fulfilled
3 Effectiveness 0,05 0,05 Normality Fulfilled
4 Trust 0,05 0,05 Normality Fulfilled
5 Intention to Pay Zakat 0,05 0,05 Normality Fulfilled
From table 10, it can be seen that all variables have data with sig. Z is greater than the alpha
value of 0.05 so that it can be concluded that all data on each variable is normally
distributed.

E-ISSN: 2614-1280 P-ISSN 2622-4771
 Multicollinearity Test
The results of testing the multicollinearity assumption show that there is no multicollinearity
in the model. This can be seen from the correlation matrix between the independent
variables in Table 11.
Table 11. Results of Model 1 Multicollinearity Testing
No Variable Tolerance VIF Explanation
1. Quality of Public Governance 0,145 6.911 Non Multicollinearity
2. Accountability 0,162 6.190 Non Multicollinearity
3. Effectiveness 0,215 4.647 Non Multicollinearity
Source: Secondary data processed (2019)
Multicollinearity testing can be determined by looking at the VIF and tolerance values
obtained. If the tolerance value is greater than 0.10 and the VIF value is smaller than 10, it
can be concluded that there is no multicollinearity. From the test results it is known that all
VIF values on the variable Quality of Public Governance, Accountability, and Effectiveness
are smaller than 10 and the tolerance value is greater than 0.10 so it is concluded that there is
no multicollinearity.
 Heteroscedasticity Test
Heteroscedasticity test is performed to test whether in the regression model there is an
unequal variation in residuals from one observation to another. A good regression model is
homokedasticity or not heteroscedasticity. Heterokesdactity test in this study was tested with
scaterplots. Heteroscedasticity Test on Quality of Public Governance, Accountability, and
Effectiveness of Trust can be seen in the table below:
Figure 2. Heteroscedasticity Test Model 1
Heteroscedasticity test results of model 1 of the variables Public Governance Quality,

Accountability, and Effectiveness of Trust show that the points are scattered above and
below zero. The points spread and do not form certain patterns that are regular so that it can
be concluded that in the regression model heteroscedasticity does not occur.

E-ISSN: 2614-1280 P-ISSN 2622-4771
Figure 3. Heteroscedasticity Test Model 2
Heteroscedasticity test results of model 2 of the variables of Public Governance Quality,

Accountability, and Effectiveness of Zakat Paying Intents show that the points are spread
above and below zero. The points spread and do not form certain patterns that are regular so
that it can be concluded that in the regression model heteroscedasticity does not occur.
d) Moderation Test Results

 The Effect of Public Governance Quality Variables, Accountability and Effectiveness (X)
on Trust Variables (Z)
The results of testing the influence of the variable Public Governance Quality,
Accountability, and Effectiveness (X) on Trust (Z) has an r2 of 0.844 or a coefficient of
determination (KD) of 84.4. These results explain that the results of testing the effect of the
variable Public Governance Quality, Accountability, and Effectiveness (X) contributed
84.4% of the effect on the variable Trust (Z).
Based on the results of statistical calculations the influence of Public Governance Quality
(X1) on the Trust variable (Z) shows a tcount of 0.768, a p-value of 0.445 and a coefficient
(beta) of 0.095. T test results illustrate that t count is smaller than t table (0.768> 1.984).
Based on the P-Value where the calculation results show that the P-Value is greater than the
significance value (0. 445> 0.05). These results can be explained that the value of t is greater
than t table and the p-value is greater than the significance value, and the coefficient (beta)
has a positive number, the result is not significant and positive. These results indicate that
the variable quality of public governance (X1) has a positive and not significant effect on
trust (Z).
Furthermore, the results of the statistical calculation of the influence of the
Accountability variable (X2) on the variable Trust variable (Z) show a tcount of 5,542, a p-
value of 0,000 and a coefficient (beta) of 0,624. T test results illustrate that tcount is greater
than t table (5,542> 1,984). Based on the P-Value where the calculation results show that the
P-Value is smaller than the significance value (0,000> 0.05). These results can be explained
that the t-value is greater than ttable and the p-value is smaller than the significance value,
and the coefficient (beta) has a positive number, the results are significant and positive.

E-ISSN: 2614-1280 P-ISSN 2622-4771
These results indicate that the Accountability variable (X2) has a positive and significant
effect on Trustworthiness (Z).
Furthermore, the statistical calculation results of the influence of the Effectiveness
variable (X3) of trust (Z) show a tcount of 3.649, a p-value of 0,000 and a path coefficient
(beta) of 0.389. T test results illustrate that tcount is greater than t table (3.649> 1.984).
Based on the P-Value where the calculation results show that the P-Value is smaller than the
significance value (0,000 <0.05). These results can be explained that the t-value is greater
than ttable and the p-value is smaller than the significance value, and the coefficient (beta)
has a positive number, the result is significant and positive. These results indicate that the
Effectiveness variable (X3) has a positive and significant effect on Trustworthiness (Z).
 Path coefficient Influence Variable Quality of Public Governance, Accountability and

Effectiveness (X) on PITI Members' Intention to Pay Zakat at Zakat Institutions (Y) in
Trust Moderation (Z)
The results of testing the influence of variables X and Z on Y have r2 of 0.866 or a
coefficient of determination of 86.6. This explains that the results of testing the influence of
the variables X and Z contributed an influence of 86.6% on the Y variable.
Based on the results of statistical calculations the influence of the variable X1 on the Y
variable on the t test results can be explained that the t-count is smaller than t-table and the
p-value is greater than the significance value, and the coefficient (beta) has a positive
number, the results are significant and positive. These results indicate that the variable
Quality of Public Governance (X1) has a positive and not significant effect on the intention
of PITI Members Paying Zakat at Zakat Institutions (Y).
Furthermore, the statistical calculation results of the influence of the variable X2 on Y on
the t test results can be explained that the t-value is greater than t-table and the p-value is
smaller than the significance value, and the coefficient (beta) has a positive number, the
results are significant and positive. These results indicate that the Accountability variable
(X2) has a positive and significant effect on the PITI Members' Paying Zakat Intention at the
Zakat Institution (Y).
Furthermore, the statistical calculation results of the influence of the X3 variable on Y on
the t test results can be explained that the t-value is greater than t-table and the p-value is
smaller than the significance value, and the coefficient (beta) has a positive number, the
results are significant and positive. These results indicate that the Effectiveness variable
(X3) has a positive and significant effect on the intentions of PITI Members Paying Zakat on
Zakat Institutions (Y).
Furthermore, the results of the statistical calculation of the effect of the variable Z on Y
on the t test results can be explained that the t value is greater than t table and the p-value is
smaller than the significance value. So, it can be concluded that there is a significant
influence of Trust (Z) on the Intention to Pay Zakat (Y).
e) Provision of the Research Model

Goodness off Fit test uses the coefficient of determination (r2) total of two equations.
Equation 1 (first) obtained r2 value of 0.844 and equation 2 (second) obtained r2 of 0.866.
The following are the model resolutions obtained by formulas:

E-ISSN: 2614-1280 P-ISSN 2622-4771
r2 model = 1 – (1- r21) (1- r22)

= 1 – (1-0,844) (1-0,866)
= 1 – (0,156) (0,134)
= 0.979 or 97.9%
The result of the model assessment calculation is 97.9%, this explains that the contribution
of the model to explain the indirect structural relationship of the three variables studied is
97.9% and the rest is explained by other variables not included in the model. Thus, the
indirect path analysis model is 97.9% so that Trust can be a moderating variable on the
Quality of Public Governance, Accountability, and Effectiveness of PITI Members'
intentions in paying zakat at Zakat Institutions.
f) Direct and Indirect Effects in Moderation Regression Analysis

Through the analysis of moderation regression analysis can be explained the magnitude of
the moderation coefficient on each relationship of two variables, where the relationship has a
direct and indirect effect. The direct effect is the influence of the independent variable on the
effect of the dependent variable directly without passing through other variables. Indirect
effect is the effect of the independent variable on the dependent variable through other
variables.The results of the calculation of direct and indirect effects are presented in table 12
below:
Table 12. Test Results of Direct and Indirect Relations
Effect of Variables Direct Effects Indirect Effects Through Y Significance
X1 against Z 0,095
X2 against Z 0,624
X3 against Z 0,389
X1 against Y 0,021 0,021x0,371=0,0779 0,000
X2 against Y 0,328 0,328x0,371=0,121 0,000
X3 against Y 0,271 0,271x0,371=0,1005 0,000
g) Indirect Influence
 The indirect effect of X1 on Y is moderated by Z
The results of the calculation of the Public Governance Quality variable showed a
coefficient value of 0.0779 so that the indirect effect was significant. Thus, it can be
concluded that the Trust variable is able to moderate the influence of Public Governance
Quality on the PITI Members' Intention to Pay Zakat in Zakat Institutions.

The results of the calculation of the Accountability variable show a coefficient value of
0.121 so that the indirect effect is significant. Thus, it can be concluded that the Trust
variable is able to mediate the effect of Accountability on the PITI Members' Intention to
Pay Zakat on Zakat Institutions.

E-ISSN: 2614-1280 P-ISSN 2622-4771

The results of the calculation of the Effectiveness variable showed a coefficient value of
0.1005 so that the indirect effect was significant. Thus, it can be concluded that the Trust
variable is able to mediate the effect of Effectiveness on PITI Members' Intentions to Pay
Zakat on Zakat Institutions.
3.3.Discussion
a) Direct Effect of Quality of Public Governance, Accountability, and Effectiveness on
PITI Members' Intention in Paying Zakat on Zakat Institutions
The results of statistical calculations on the influence of Public Governance Quality (X1),
Accountability (X2), and Effectiveness (X3) on PITI Members 'Paying Zakat Members'
Intentions on Institutions (Y) indicate that the variable Public Governance Quality does not have
a significant effect on the variable Intentions to Pay Zakat, Accountability significantly influence
the variable intention to pay Zakat, and Effectiveness also significantly influence the variable
intention to pay Zakat. Furthermore, in testing the indirect effect between the Quality of Public
Governance, Accountability, and Effectiveness on the Intention to Pay Zakat through Trust
shows the results of the indirect effect is significant. Thus it can be concluded that the
application of Public Governance Quality, Accountability, and Effectiveness will also increase
the PITI Members' Intention to Pay Zakat to Zakat Institutions.
Quality of Public Governance is a very broad concept, and operates at every level, such as
households, villages, cities, countries, regions or the world. Quality Public governance represents
more than a means to provide shared goods because it can be related to the capacity of
government to help the ability of its citizens to achieve individual satisfaction and material well-
being. In relation to muzzaki's intention to make zakat payments, the quality of public
governance with a broad concept has not yet influenced Muzzaki's intention to make zakat
payments. Trust in zakat institutions in this study is defined as the willingness or interest of
muzakki to use zakat institutions. Aside from fostering a sense of trust in the community, zakat
funds collected and distributed will increase and be optimal in their utilization.
b) Indirect Effects of Public Governance Quality, Accountability, and Effectiveness on

PITI Members' Intention to Pay Zakat on Zakat Institutions with Trust as a
Moderator variable
In testing the indirect effect between the quality of public governance on the intention of PITI
members paying zakat on trust-moderated Zakat Institutions, the calculation results show that the
indirect effect is significant. Accountability to PITI Members' Intention to Pay Zakat at a Trust-
moderated Zakat Institution, the calculation results show that the indirect effect is significant.
Effectiveness of PITI Members' Intention to Pay Zakat on Lembaba Zakat through Trust, the
calculation results show that the indirect effect is significant. Thus it can be concluded that the
implementation of Public Governance Quality, Accountability, and Effectiveness will also
increase the PITI Members' Intention to Pay Zakat to Zakat Institutions with Trust acting as a
moderator variable.
4. Conclusion
Based on the results of data analysis and discussion, it can be concluded that the Quality of
Public Governance does not significantly influence Trust and PITI Members' intentions to pay

E-ISSN: 2614-1280 P-ISSN 2622-4771
zakat at Zakat Institutions. Whereas the quality of accountability and the quality of effectiveness
have a significant influence on Trust and the intention of PITI Members paying zakat at Zakat
Institutions.
Based on the results of this study, the authors suggest that amil zakat institutions pay more
attention to their performance related to accountability and effectiveness in order to increase the
participation of members and the public in the commitment to pay zakat. So that trust in amil
zakat institutions can increase which will then increase the intention to pay zakat. Furthermore,
advice is also given to further research to further expand the analysis to other factors that can
influence the intention of muzakki in paying zakat.
References
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior And Human Decision
Processes, 50(2), 179-211.
Azman, N., Mastura, F., & Bidin, Z. (2015). Factors influencing zakat compliance behavior on
saving. International Journal of Business and Social Research, 5(1), 118-128.
Canggih, Clarashinta and Fikriyah,Khusnul, “Inklusi Pembayaran Zakat di Indonesia”, Jurnal
Ekonomi dan Bisnis Islam (2017), 14-26.
Canggih, C., Fikriyah, K., & Yasin, A. (2017). Inklusi Pembayaran Zakat di Indonesia. Jurnal
Ekonomi dan Bisnis Islam (Journal of Economics and Business Islamic), 3(1), 1-11.
Husain, N., Abdullah, M., & Kuman, S. (2000). Evaluating public sector efficiency with data
envelopment analysis (DEA): a case study in Road Transport Department, Selangor,
Malaysia. Total Quality Management, 11(4-6), 830-836.
Indrarini, R. (2017). Transparansi Dan Akuntabilitas Laporan Keuangan Lembaga Amil Zakat:
Perspektif Muzaki Upz Bni Syariah. AKRUAL: Jurnal Akuntansi, 8(2), 166-178.
Kiryanto, K., & Khasanah, V. N. (2016). ANALISIS KARAKTERISTIK MUZAKKI DAN
TATA KELOLA LAZ TERHADAP MOTIVASI MEMBAYAR ZAKAT
PENGHASILAN. Jurnal Akuntansi Indonesia, 2(1), 51-64.
Kholmi, M. K. (2012). Akuntabilitas dan Pembentukan Perilaku Amanah dalam Masyarakat
Islam. Jurnal Salam, 15(1).
Muhammad, S. A., & Saad, R. A. J. (2016). Moderating Effect of Attitude toward Zakat
Payment on the Relationship between Moral Reasoning and Intention to Pay
Zakat. Procedia-Social and Behavioral Sciences, 219, 520-527.
Novia, N., Noor, I., & Ekawaty, M. (2018). Analisis Pengaruh Faktor Non-Ekonomi terhadap
Sikap Pedagang Madura dalam Membayar Zakat Perdagangan. Al-Muzara'ah, 6(1), 61-
76.
Putri, S., & Tho’in, M. (2019, October). Effect of Income Rate, Education, Religiosity to
Muzakki Interest to Pay Zakat; Case Study of National Amil Zakat Board Central Java.
In 2018 International Conference on Islamic Economics and Business (ICONIES 2018).
Atlantis Press.
Saad, R. A. J., & Haniffa, R. (2014). Determinants of zakah (Islamic tax) compliance
behavior. Journal of Islamic Accounting and Business Research.
E-ISSN: 2614-1280 P-ISSN 2622-4771
Undang-Undang No.23 tahun 2011 tentang Pengelolaan Zakat.

Wahab, N. A., & Rahman, A. R. A. (2012). Productivity growth of zakat institutions in
Malaysia: An application of data envelopment analysis. Studies in Economics and
Finance, 29(3), 197-210.
Yuliafitri, I., & Khoiriyah, A. N. (2016). Pengaruh Kepuasan Muzakki, Transparansi dan
Akuntabilitas Pada Lembaga Amil Zakat Terhadap Loyalitas Muzakki (Studi Persepsi
Pada LAZ Rumah Zakat). Islamiconomic: Jurnal Ekonomi Islam, 7(2).

The Effect of Quality of Public Governance

Uploaded by

Document Informationclick to expand document information

Document Informationclick to expand document information

Copyright:

Available Formats

The Effect of Quality of Public Governance

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

The Effect of Quality of Public Governance

Uploaded by

Copyright:

Available Formats

International Journal of Economics, Business and Accounting Research (IJEBAR)

Peer Reviewed – International Journal

THE EFFECT OF QUALITY OF PUBLIC GOVERNANCE, ACCOUNTABILITY, AND

Ika Kartika Kusumawardani1)

International Journal of Economics, Bussiness and Accounting Research(IJEBAR) Page 266

International Journal of Economics, Bussiness and Accounting Research(IJEBAR) Page 267

b) Planned Behavior Theory

d) Quality of Public Governance

International Journal of Economics, Bussiness and Accounting Research(IJEBAR) Page 268

Table 1. Principle Indicators of Quality in Public Governance

Table 2. Principle Indicator of Accountability

International Journal of Economics, Bussiness and Accounting Research(IJEBAR) Page 269

Table 3. Principle Indicator of Effectiveness

1.2 Prior Research

International Journal of Economics, Bussiness and Accounting Research(IJEBAR) Page 270

1.3 Conceptual Framework

Figure 1.Research Framework

1.4 Hypothesis Formulation

2.2 Research Variable

2.3 Population and Sample

2.4 Types and Data Collection Techniques

2.5 Data Analysis Methods

2.6 Hypothesis Test

International Journal of Economics, Bussiness and Accounting Research(IJEBAR) Page 272

3. Results and Discussion

International Journal of Economics, Bussiness and Accounting Research(IJEBAR) Page 273

Table 6. Value Categories of Accountability Variable

Table 7. Value Categories of Effectiveness Variable

Table 8. Value Categories of Trust Variables

International Journal of Economics, Bussiness and Accounting Research(IJEBAR) Page 274

b) Validity and Reliability Test

c) Classical Assumption Test

International Journal of Economics, Bussiness and Accounting Research(IJEBAR) Page 275

Figure 2. Heteroscedasticity Test Model 1

Heteroscedasticity test results of model 1 of the variables Public Governance Quality,

International Journal of Economics, Bussiness and Accounting Research(IJEBAR) Page 276

Figure 3. Heteroscedasticity Test Model 2

Heteroscedasticity test results of model 2 of the variables of Public Governance Quality,

d) Moderation Test Results

International Journal of Economics, Bussiness and Accounting Research(IJEBAR) Page 277

 Path coefficient Influence Variable Quality of Public Governance, Accountability and

e) Provision of the Research Model

International Journal of Economics, Bussiness and Accounting Research(IJEBAR) Page 278

r2 model = 1 – (1- r21) (1- r22)

f) Direct and Indirect Effects in Moderation Regression Analysis

 The indirect effect of X2 on Y is moderated by Z

International Journal of Economics, Bussiness and Accounting Research(IJEBAR) Page 279

 The indirect effect of X3 on Y is moderated by Z

b) Indirect Effects of Public Governance Quality, Accountability, and Effectiveness on

International Journal of Economics, Bussiness and Accounting Research(IJEBAR) Page 280

Undang-Undang No.23 tahun 2011 tentang Pengelolaan Zakat.

International Journal of Economics, Bussiness and Accounting Research(IJEBAR) Page 282

You might also like