PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP KEPUASAN MUSTAHIK ATAS PENYALURAN DANA ZAKAT PRODUKTIF DI BAZNAS KOTA BANDUNG
DOI:
https://doi.org/10.47491/landjournal.v7i2.4878Keywords:
accountability; transparency; Mustahik SatsfactionAbstract
This study examines mustahik satisfaction in the productive zakat distribution program of BAZNAS Kota Bandung, as program success is determined not only by fund distribution but also by beneficiary satisfaction. The objective is to analyze the effect of accountability and transparency on mustahik satisfaction. Using a quantitative approach, data were collected through questionnaires from 88 mustahik respondents. Results show that accountability does not significantly influence mustahik satisfaction (t-value = 1.027; sig = 0.307), which may relate to the relatively low educational background of most mustahik, limiting their understanding of accountability. Conversely, transparency has a significant partial effect (t-value = 3.928; sig = 0.000). Simultaneously, accountability and transparency significantly affect mustahik satisfaction (F-value = 19.087; sig < 0.001), contributing 31% (R² = 0.310). The findings highlight that transparency plays a more dominant role than accountability in shaping satisfaction. It is recommended that BAZNAS enhance transparency practices and simplify accountability reporting to make it accessible and understandable for all mustahik.
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