Proceedings of the 1st International Conference on Islamic Civilization, ICIC 2020, 27th August 2020, Semarang, Indonesia

Research Article

The Influence of Organizational Commitment, Organizational Culture, and budgeting to the Zakat Institution Accountability

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  • @INPROCEEDINGS{10.4108/eai.27-8-2020.2303196,
        author={Hani Werdi Apriyanti and Depi  Indriyani},
        title={The Influence of Organizational Commitment,  Organizational Culture, and budgeting to the Zakat Institution Accountability},
        proceedings={Proceedings of the 1st International Conference on Islamic Civilization, ICIC 2020, 27th August 2020, Semarang, Indonesia},
        publisher={EAI},
        proceedings_a={ICIC},
        year={2020},
        month={12},
        keywords={organizational commitment organizational culture budgeting accountability},
        doi={10.4108/eai.27-8-2020.2303196}
    }
    
  • Hani Werdi Apriyanti
    Depi Indriyani
    Year: 2020
    The Influence of Organizational Commitment, Organizational Culture, and budgeting to the Zakat Institution Accountability
    ICIC
    EAI
    DOI: 10.4108/eai.27-8-2020.2303196
Hani Werdi Apriyanti1,*, Depi Indriyani1
  • 1: Universitas Islam Sultan Agung, Jl. Raya Kaligawe Km 4 Semarang, Indonesia
*Contact email: hani.apriyanti@unissula.ac.id

Abstract

Accountability of the Zakat Institution (OPZ) is a manifestation of the tasks that must be fulfilled by the zakat institution for the management and distribution of the zakat funds. This study aims to determine "the effect of organizational commitment, organizational culture and budgeting on the accountability of zakat institution (OPZ)". The hypothesis proposed is organizational commitment, organizational culture and budget targets have a significant positive effect on the accountability of zakat institution (OPZ). This type of research is quantitative. The population was OPZ in Central Java with a sample of 50 respondents using a purposive sampling method. The results showed that organizational commitment and organizational culture variables had a significant positive effect on the accountability of zakat institution (OPZ). The variable of the budget target has no significant negative effect on the accountability of Zakat Institution (OPZ).