How Does Financial Accountability, Information Quality, and Altruism Drive Business Zakat Compliance Through Business Growth Mediation?
Keywords:
Financial Accountability, Information Quality, Altruism, Business Zakat Compliance, Business Growth
Abstract
This study aims to address knowledge gaps through a holistic approach, considering individual and organizational factors in the context of business zakat compliance. It involves financial accountability, information quality, and altruism as relevant factors, with information quality and altruism being mediated by business growth. Data were collected through questionnaires from 100 Small and Medium Enterprises in Palu City, Donggala Regency, and Sigi Regency, using purposive sampling. The analysis employed SEM PLS methodology. Findings indicate no significant support for the relationship between financial accountability and business growth. Conversely, information quality and altruism exhibit significant relationships. In the context of business zakat compliance, no relationships were found between financial accountability, information quality, and altruism. However, the relationship between business growth and zakat compliance proved to be significant. Mediation analysis revealed that only the relationships between information quality, altruism, and zakat compliance are mediated by business growth, while the relationship between financial accountability and zakat compliance is not mediated. Study limitations include specific context, reliance on cross-sectional data, and a narrow focus on SMEs in a specific industry. Future research recommendations encompass longitudinal studies, sample expansion, and exploration of the cultural and technological impacts on financial practices and compliance
References
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Azarenkova, Galyna, Oleksandr Dziubliuk, Volodymyr Korneev, Olena Golovko, and Iryna Onishchenko. “Diagnostics Оf Transparency Оf Ukrainian Banking Institutions Using Multivariate Analysis Methods.” Scientific Horizons 25, no. 8 (October 20, 2022): 85–105. https://sciencehorizon.com.ua/en/journals/tom-25-8-2022/diagnostika-transparentnosti-bankivskikh-ustanov-ukrayini-za-dopomogoyu-metodiv-bagatovimirnogo-analizu.
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Bhattarai, Ganesh, Dhruba Raj Pokharel, and Prem Bahadur Budhathoki. “Career Development Opportunity Cures for the Impairment Effect of Careerist Orientation on Organizational Citizenship Behaviours: Empirical Evidences Form Project Based Employees Working in Non-Profit Making Organization.” Dristikon: A Multidisciplinary Journal 10, no. 1 (December 31, 2020): 103–127. https://www.nepjol.info/index.php/dristikon/article/view/34545.
Bin-Nashwan, Saeed Awadh, Hijattulah Abdul-Jabbar, and Saliza Abdul Aziz. “Do Enforcement, Religiosity and Peer Influence Zakah Compliance Behavior?” International Journal of Financial Research 10, no. 6 (August 8, 2019): 42–53. http://www.sciedupress.com/journal/index.php/ijfr/article/view/16018.
———. “Does Trust in Zakat Institution Enhance Entrepreneurs’ Zakat Compliance?” Journal of Islamic Accounting and Business Research 12, no. 5 (January 1, 2021): 768–790. https://doi.org/10.1108/JIABR-09-2020-0282.
Cvjetković, Milena, Marko Vasiljević, Milovan Cvjetković, and Milica Josimović. “Impact of Quality on Improvement of Business Performance and Customer Satisfaction.” Journal of Engineering Management and Competitiveness 11, no. 1 (2021): 20–28. https://scindeks.ceon.rs/Article.aspx?artid=2334-96382101020C.
Eka Setianingsih, Hesti, Mohamad Irsyad, and Ajib Akbar Velayati. “Exploring the Predictors of Zakat Compliance in the Community of Farmers.” JIFA (Journal of Islamic Finance and Accounting) 5, no. 1 (November 2, 2022): 15–28. https://ejournal.uinsaid.ac.id/index.php/jifa/article/view/5295.
Famiola, Melia, and Amia Wulansari. “SMEs’ Social and Environmental Initiatives in Indonesia: An Institutional and Resource-Based Analysis.” Social Responsibility Journal 16, no. 1 (January 7, 2020): 15–27. https://www.emerald.com/insight/content/doi/10.1108/SRJ-05-2017-0095/full/html.
Fasiha, Fasiha, and Muh. Ruslan Abdullah. “Zakat Management Formulation: Improving the Quality of Management with a Quality Assurance Approach.” Technium Social Sciences Journal 34, no. 1 SE-Economics (August 8, 2022): 374–386. https://techniumscience.com/index.php/socialsciences/article/view/7138.
Fatah, Lalu Abdul, Hamzah M. Mardiputra, and Joko Dewanto. “Impact of Knowledge Management, Data Culture and the Development of Data Innovation on the Quality of the Business Insights Framework.” Linguistics and Culture Review 6, no. S1 SE- (February 18, 2022): 824–838. https://lingcure.org/index.php/journal/article/view/2169.
Fosso Wamba, Samuel, Shahriar Akter, Laura Trinchera, and Marc De Bourmont. “Turning Information Quality into Firm Performance in the Big Data Economy.” Management Decision 57, no. 8 (January 1, 2019): 1756–1783. https://doi.org/10.1108/MD-04-2018-0394.
Johanda Putri, Indah Ayu, Budiyanto Budiyanto, Triyonowati Triyonowati, and Ilham Ilham. “Growth, Intellectual Capital, Financial Performance And Firm Value : Evidence From Indonesia Automotive Firms.” International Journal of Science, Technology & Management 4, no. 1 (January 9, 2023): 139–146. https://ijstm.inarah.co.id/index.php/ijstm/article/view/723.
Khamis, Mohd Rahim, Mohd Faizal Kamarudin, Nur Afizah Muhamad Arifin, and Maryam Jameelah Hashim. “Length of Business Operation and Its Relationship with Compliance Behaviour of Business Zakat among Owners of SMEs.” Journal of Emerging Economies and Islamic Research 6, no. 3 (September 30, 2018): 69. http://myjms.mohe.gov.my/index.php/JEEIR/article/view/8789.
Mallén-Broch, Francisco Fermín, and Emilio Domínguez-Escrig. “When Leaders Forgive: Encouraging Radical Innovation in More Altruistic Organizations.” Baltic Journal of Management 16, no. 5 (October 5, 2021): 712–728. https://doi.org/10.1108/BJM-02-2021-0068.
Mawardi, Imron, Tika Widiastuti, Muhammad Ubaidillah Al Mustofa, and Fifi Hakimi. “Analyzing the Impact of Productive Zakat on the Welfare of Zakat Recipients.” Journal of Islamic Accounting and Business Research 14, no. 1 (January 2, 2023): 118–140. https://www.emerald.com/insight/content/doi/10.1108/JIABR-05-2021-0145/full/html.
Mohamed, Abdinur Ali, and Mohamed Ibrahim Nor. “Assessing the Effects of the Mobile Money Service on Small and Medium Sized Enterprises: Study on EVC-Plus Services in Somalia.” American Journal of Industrial and Business Management 11, no. 05 (2021): 499–514. https://www.scirp.org/journal/doi.aspx?doi=10.4236/ajibm.2021.115031.
Mohamed Salleh, Wan Nur Azira Wan, Siti Zaleha Abdul Rasid, and Rohaida Basiruddin. “Optimising Digital Technology in Managing Zakat.” International Journal of Academic Research in Business and Social Sciences 12, no. 8 (August 10, 2022): 726–733. https://hrmars.com/journals/papers/IJARBSS/v12-i8/14355.
Mohd Khalil, Najwa, Hanudin Amin, and Nur Shahirah Azman. “Compliance Intention to Pay Zakat on Salary.” International Journal of Zakat 5, no. 2 (September 30, 2020): 37–50. https://ijazbaznas.com/index.php/journal/article/view/204.
Musyafi, Roihatul, Hamidah Utami, and Arik Prasetya. “The Influence Of Information Sharing And Information Quality Toward Supply Chain Integration And Enterprise Performance (Study Of Shallot Farmers In East Java).” The International Journal of Accounting and Business Society 28, no. 2 (August 1, 2020): 101–120. https://ijabs.ub.ac.id/index.php/ijabs/article/view/420.
N. Montero, Javier, and Mary L. Lind. “Determining Business Intelligence Usage Success.” International Journal of Computer Science and Information Technology 12, no. 6 (December 30, 2020): 45–67. https://aircconline.com/ijcsit/V12N6/12620ijcsit04.pdf.
Njanike, Kosmas. “The Factors Influencing SMEs Growth in Africa: A Case of SMEs in Zimbabwe.” In Regional Development in Africa. IntechOpen, 2020. https://www.intechopen.com/books/regional-development-in-africa/the-factors-influencing-smes-growth-in-africa-a-case-of-smes-in-zimbabwe.
Nurhayati, Nunung. “Accounting Information System Zakat SFAS 109 In Increasing Financial Reporting Transparency.” International Journal of Social Science and Human Research 04, no. 11 (November 15, 2021): 3203–3207. http://ijsshr.in/v4i11/18.php.
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Published
2023-12-17
How to Cite
Pakawaru, I., & Muhammad Syafaat. (2023). How Does Financial Accountability, Information Quality, and Altruism Drive Business Zakat Compliance Through Business Growth Mediation?. Jurnal Ilmu Ekonomi Dan Bisnis Islam, 5(2), 149-171. https://doi.org/10.24239/jiebi.v5i2.245.149-171
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