DOI: 10.36347/sjebm.2021.v08i02.001

Pages: 52-57

This research aims to prove whether the variables of accountability, transparency, and competence of amil have on the trust and commitment of muzaki in paying zakat to zakat management organizations. This type of research is explanatory research which is a type of research that aims to test hypotheses by using the path diagram and structural equation by making a path diagram to present the problem in the form of a picture and determine the structural equation that states the relationship between these variables. This study uses the SmartPLS basis is a powerful analysis method. The results of the study found that (a) accountability did not have a significant effect on muzaki trust and commitment; (b) transparency affects Muzaki's trust, but does not affect Muzaki's commitment; (c) Amil's competence affects Muzaki's trust but does not affect Muzaki's commitment, and (d) muzaki belief affects Muzaki's commitment. The results of the study suggest that zakat managers make higher muzaki commitment to paying zakat, so it is necessary to increase muzaki trust through increased transparency of financial reports and increasing amil competence through increasing knowledge, ability, and ethical behavior of Islam in managing zakat management organizations.