Analysis on Accountability and Zakah Organization Performance Based on the Aspects of Spirituality, Internal Control, and Organization Commitment (Survey on Zakah Organization in Province of DI Yogyakarta)

Abstract

This study aims to investigate the influence of spirituality, internal control, and organization commitment toward zakah organization performance and internal control toward accountability in zakah organizations. The population of study is the staff of BAZ and LAZ in Province of DI Yogyakarta who has a minimum position at middle manager. There are 16 of 28 BAZ and LAZ in Province of DI Yogyakarta which participated in this research. The number of sample were 63 respondents. All data of the respective measurement items are tested with reliability and validity test based on Alpha Cronbach to the internal consistence by using SPSS program version 15 and to analyze the structural equation model by using PLS (Partial Least Square).The model of relationship between five variables is shown that internal control has positive affects to accountability. Accountability has positive association with zakah organization performance. Internal control has positive association with zakah organization performance. Meanwhile, organization commitment does not influence zakah organization performance. Spirituality has positive association to zakah organization performance.