THE INFLUENCE OF TRANSPARENCY AND ACCOUNTABILITY ON THE INTEREST OFMUNFIQ IN DONATING AT DAARUT TAUHID PEDULI OF SOUTH KALIMANTAN

Abstract

Daarut Tauhid Peduli OF South Kalimantan is a national amil zakat institution (LAZNAS) located in South Kalimantan. This institution manages zakat, infaq, sadaqah and waqf (ZISWAF) funds. This writing aims to determine the effect of transparency and accountability on munfiq's interest in donating. The variables in this study are the independent variable (transparency and accountability) and the dependent variable (munfiq's interest in donating). This type of research is quantitative with a descriptive approach. The data were analysed by using SPSS 27 software. The population in this study was munfiq at Daarut Tauhid Peduli of South Kalimantan in 2025 which amounted to 1,338 munfiq people and the sample size was 94 munfiq people. The sampling technique was purposive sampling with data collection methods through questionnaires. The data analysis technique was used by the t test and F test. The results of hypothesis testing showed that transparency has a positive and significant effect on munfiq's interest in donating partially. Those were indicated by the results of the partial test showed the value of t (count) a s (2.186) > t (table) (1.986) and the result of the Sig value in 0.031 < 0.05 and accountability had a positive and significant effect on munfiq's interest in donating with the results of the parsian test the value of t (count) (5.189) > t (table) (1.986) and the results of the Sig value. 0,000 < 0,05. Meanwhile, simultaneously the variables of transparency (X1) and accountability (X2) had a positive and significant effect on munfiq's interest in donating at Daarut Tauhid Peduli of South Kalimantan because the results of the simultaneous test showed the value of F (count) (24.959) > F (table) (3.095) and the results of the Sig value was 0,000 < 0,05.