The Effect of Accounting Information Quality, Accountability, and Transparency on Zakat Payment Interest (Study at the National Zakat Agency of Bandar Lampung City)

Abstract

Zakat is one of the five pillars of Islam, alongside prayer, fasting, and hajj (for those who are able). It represents one of the primary mechanisms through which Muslims demonstrate their concern for the poor and underprivileged. The National Zakat Agency (BAZNAS) is among the government-established institutions designed to streamline the collection and distribution of zakat. Using data collected from BAZNAS in Bandar Lampung City, this study empirically examines the hypothesis that higher levels of accountability, transparency, and the quality of accounting information positively influence zakat payment interest. The dependent variable in this study is zakat payment interest, while the independent variables are accounting information quality, accountability, and transparency. A quantitative research approach was employed, and data were collected through a survey questionnaire distributed to Muslim residents of Bandar Lampung City. The sampling technique used was non-probability convenience sampling. Data were processed using SmartPLS version 4, with Structural Equation Modeling – Partial Least Squares (SEM-PLS) as the analytical method. The results indicate that accountability and transparency have a positive and significant impact on zakat payment interest at BAZNAS Bandar Lampung City, while accounting information quality does not demonstrate a significant effect.