PENGARUH TRANSPARANSI LAPORAN KEUANGAN DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN MEMBAYAR ZAKAT MUZAKKI BERKELANJUTAN

Abstract

The realization of zakat fund collection through official institutions in Indonesia remains disproportionate to the substantial zakat potential that continues to increase. This condition indicates challenges in encouraging muzakki to continuously pay zakat through zakat management institutions. This study aims to analyze the effects of financial report transparency and service quality on the decision of muzakki to pay zakat sustainably at BAZNAS Tasikmalaya City. This study employed a quantitative approach using a survey method. The sample consisted of 109 muzakki selected through purposive sampling. Primary data were collected using questionnaires and analyzed using multiple linear regression with the assistance of SPSS. The analysis included validity testing, reliability testing, classical assumption testing, t-test, and coefficient of determination (R²). The results show that financial report transparency has a positive and significant effect on the decision of muzakki to pay zakat sustainably, with a beta coefficient of 0.314 and a significance value of 0.000. Service quality also has a positive and significant effect, with a beta coefficient of 0.431 and a significance value of 0.000. The R² value of 0.389 indicates that the two variables explain 38.9% of the variation in the decision of muzakki to pay zakat sustainably, while the remaining 61.1% is explained by other factors outside the model. Service quality has a more dominant effect than financial report transparency. These findings highlight the importance of improving service quality and financial report transparency to strengthen muzakki trust and encourage sustainable zakat payment.