Research Article
The Influence of Organizational Commitment, Organizational Culture, and budgeting to the Zakat Institution Accountability
@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
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).
