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The influence of internal control, religiosity and organizational commitment on Amil's performance with accountability as an intervening variable in the zakat management organization (ZMO) in Riau province

Author

Listed:
  • Yusrawati

    (Concentration in Sharia Economics and Finance, Universitas Trisakti, Jln. Kyai Tapa No.1, Grogol Jakarta Barat 11440, Indonesia)

  • Tatik Mariyanti

    (Fakultas Ekonomi dan Bisnis, Universitas Trisakti, Jln. Kyai Tapa No.1, Grogol Jakarta Barat 11440, Indonesia)

  • Zulhelmy M. Hatta

    (Faculty of Business Economics, Universitas Islam Riau)

Abstract

This research aims to analyze the influence of internal control, religiosity and organizational commitment on the performance of amil zakat with accountability as an intervening variable in the Zakat Management Organization in Riau Province. This research is quantitative, so the model used is Structural Equation Modeling - Partial Least Square. The number of samples analyzed in this research was 136 zakat amil, administrators and implementers at Zakat Management Organizations in Riau Province. The results of this research indicate that there is no direct influence between internal control and Amil Zakat's performance. Still, through the accountability variable, internal control has a positive and significant effect on Amil Zakat's performance. Organizational commitment has a direct effect on Amil's performance but does not have a direct effect on accountability. The accountability variable mediates the relationship between organizational commitment and zakat amil performance. Meanwhile, religiosity has no effect on Amil's performance but has a positive and significant effect on the accountability variable. The accountability variable has a direct effect on Amil Zakat's performance variable. The theoretical implication is that internal control, religiosity and organizational commitment should be used as theories and indicators in improving Islamic performance through Islamic accountability which is a concept as well as a process of accountability for every human being before Allah SWT. The managerial implication of this research is to pay attention to indicators that influence the performance of Amil Zakat which can be seen from the accountability process carried out by Amil such as internal control, religiosity and organizational commitment. Every Zakat Management Organization is expected to have a zakat amil who has competence in the fields of management and accounting to improve the performance of Amil Zakat l and increase the trust of Muzakki and the community. Key Words: Internal Control, Religiosity, Organizational Commitment, Accountability, Amil Zakat’s Performance, Zakat Management Organization in Riau Province

Suggested Citation

  • Yusrawati & Tatik Mariyanti & Zulhelmy M. Hatta, 2023. "The influence of internal control, religiosity and organizational commitment on Amil's performance with accountability as an intervening variable in the zakat management organization (ZMO) in Riau province," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 12(9), pages 60-82, December.
    • Handle: RePEc:rbs:ijbrss:v:12:y:2023:i:9:p:60-82
    DOI: 10.20525/ijrbs.v12i9.3006
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    References listed on IDEAS

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    1. Martin Messner, 2009. "The Limits of Accountability," Post-Print hal-00486747, HAL.
    2. Hafiez Sofyani & Zakiah Saleh & Haslida Abu Hasan, 2023. "Internal control implementation and quality of higher education institutions: a moderation effect testing," Asian Journal of Accounting Research, Emerald Group Publishing Limited, vol. 8(4), pages 425-435, July.
    3. Suharto & Suyanto & Nedi Hendri, 2019. "The Impact of Organizational Commitment on Job Performance," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 189-206.
    4. Messner, Martin, 2009. "The limits of accountability," Accounting, Organizations and Society, Elsevier, vol. 34(8), pages 918-938, November.
    5. Saeed Awadh Bin-Nashwan & Hijattulah Abdul-Jabbar & Saliza Abdul Aziz, 2021. "Does trust in zakat institution enhance entrepreneurs’ zakat compliance?," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, vol. 12(5), pages 768-790, July.
    6. Tim Tenbensel & Judith Dwyer & Josée Lavoie, 2014. "How Not to Kill the Golden Goose: Reconceptualizing accountability environments of third-sector organizations," Public Management Review, Taylor & Francis Journals, vol. 16(7), pages 925-944, October.
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