ZAINAL ALIM ADIWIJAYA, 090515679D (2010) PENGARUH TRANSPARANSI INFORMASI,DAN AKUNTABILITAS BAZIS TERHADAP KEPUASAN,DAN LOYALITAS MUZAKI MENUNAIKAN ZAKAT, INFAK, DAN SHADAQAH PADA BAZIS DKI JAKARTA. Disertasi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

Background. The objective of this study is to analyze the influence of BAZIS’ transparency and accountability to muzaki’s satisfaction and loyalty in paying tithe (zakat), infak and alms (shadaqah) in BAZIS DKI Jakarta. The indicator of BAZIS’ information tranparency’s variable is musyahadah (openness), Mudhaharoh ( the facility for public question) and tasjil (reporting), the indicator of BAZIS accountability is syariah (in accordance with the rule), Mutabaqoh (responsibility) and taftisiyah (auditable). The indicator of muzaki’s satisfaction is amanah (in accordance with hope), masruriyah (like) and Mutayaqqonun (assure) and the indicator of BAZIS’ muzaki loyalty is Mudawamah (routine), Aulawiyah (priority) and Ikhbar (recommendation to other people). Methods. This study used explanatory research method which explains causal corralation among variables through hypothesis analysis. The Population involved in this study was 56 units of BAZIS in DKI Jakarta. Data got from document, questioner , and in dept interview analyzed by partial least square analiysis technic because it is more appropriate to be used in predicting the corralation among variables in this model. Based on the study done to 56 BAZIS in DKI Jakarta, the implementation of BAZIS’ information transparency and accountability with their indicators need developing by BAZIS organizer. Hence, BAZIS can be managed in transparency and accountability which can be trusted by stakeholders. This trust of stkeholders is the most important for reducing poverty.

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