The Influence of Work Environment and Institutional Transparency on Donor Loyalty at Baitul Maal Hidayatullah (BMH) North Sumatra Representative Office

Noperius N, Amir Makhmud Zain Nasution, Widia Wardhani, Hablil Ikhwana

Abstract


This study aims to analyze the partially and simultaneous influence of the work environment and institutional transparency on donor loyalty at Baitul Maal Hidayatullah (BMH) North Sumatra Representative Office. The research method utilized a quantitative approach with multiple linear regression analysis. The sample comprised 182 respondents who were active muzakki or donors at BMH North Sumatra. The research instrument met the criteria for validity and reliability, as well as passed classical assumption tests (normality, multicollinearity, and heteroscedasticity). The multiple linear regression equation obtained was Y = 4.829 + 0.146 X1 + 0.083 X2. The partial t-test results indicated that the work environment has a positive and significant effect on donor loyalty (tcount 2.157 > ttable 1.973; p = 0.032 < 0.05). Similarly, institutional transparency partially exerts a positive and significant effect on donor loyalty (tcount 2.050 > ttable 1.973; p = 0.042 < 0.05). The simultaneous F-test results confirmed that work environment and institutional transparency jointly exert a significant effect on donor loyalty (Fcount 4.352 > Ftable 3.05; p = 0.014 < 0.05) with a coefficient of determination (R2) of 0.046 (4.6%). In conclusion, continuously improving the quality of the work environment/amil service and enhancing the transparency of financial reports and programs serve as vital strategies in strengthening donor loyalty and retention at BMH North Sumatra.


Keywords


Work Environment, Institutional Transparency, Donor Loyality.

Full Text:

PDF

References


Aulia, R. (2023). Faktor-faktor yang memengaruhi loyalitas donatur pada lembaga zakat. Jurnal Manajemen Zakat, 5(2), 101–115.

Badan Amil Zakat Nasional. (2023). Outlook Zakat Nasional 2023. Jakarta: BAZNAS Republik Indonesia.

Fauzi, A., & Rahman, A. (2022). Sinergi Pelayanan Pelanggan dan Keterbukaan Informasi Publik dalam Mendorong Retensi Muzakki. Jurnal Manajemen Zakat dan Filantropi Islam, 5(1), 45–58.

Firmansyah, H., & Kurnia, R. (2020). Pengaruh Transparansi Laporan Keuangan dan Akuntabilitas Lembaga terhadap Tingkat Kepercayaan serta Loyalitas Muzakki BAZNAS. Jurnal Akuntansi dan Keuangan Syariah, 8(2), 112–125.

Freeman, R. E. (1984). Strategic Management: A Stakeholder Approach. Boston: Pitman.

Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25 (Edisi 9). Semarang: Badan Penerbit Universitas Diponegoro.

Griffin, J. (2005). Customer loyalty: Menumbuhkan dan mempertahankan kesetiaan pelanggan. Jakarta: Erlangga.

Indonesia Giving Report. (2022). Indonesia Giving Report 2022. Jakarta: PIRAC.

Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360.

Kurniawan, D., & Setiawan, B. (2020). Persepsi Kualitas Pelayanan Amil Zakat dan Dampaknya terhadap Kepuasan serta Perilaku Word-of-Mouth Muzakki. Jurnal Riset Pemasaran Syariah, 3(1), 23–34.

Mardiasmo. (2018). Akuntansi sektor publik. Yogyakarta: Andi Offset.

Morgan, R. M., & Hunt, S. D. (1994). The Commitment-Trust Theory of Relationship Marketing. Journal of Marketing, 58(3), 20–38.

Nasution, M. H., & Hidayati, N. (2019). Penerapan Good Zakat Governance dalam Meningkatkan Loyalitas Donatur pada Lembaga Amil Zakat. Jurnal Ekonomi dan Bisnis Islam, 4(2), 101–114.

Parasuraman, A., Zeithaml, V. A., & Berry, L. L. (1988). SERVQUAL: A Multiple-Item Scale for Measuring Consumer Perceptions of Service Quality. Journal of Retailing, 64(1), 12–40.

Pratama, R., Aulia, F., & Saputra, E. (2022). Pengaruh Lingkungan Kerja dan Kinerja Pelayanan Amil terhadap Keberlanjutan Donasi Muzakki. Jurnal Filantropi Islam Indonesia, 6(2), 88–102.

Rahmawaty, S., & Hidayat, A. (2021). Analisis Standar Pelayanan Prima Amil dan Pengaruhnya terhadap Loyalitas Muzakki. Jurnal Perbankan dan Ekonomi Syariah, 7(1), 55–69.

Rahmi, A., & Fadli, M. (2021). Pengaruh lingkungan kerja terhadap kepuasan dan loyalitas donatur lembaga amil zakat di Aceh. Jurnal Ekonomi Syariah, 7(1), 45–60.

Robbins, S. P., & Judge, T. A. (2018). Organizational behavior (18th ed.). New Jersey: Pearson Education.

Sari, M., & Alim, M. N. (2021). Keterbukaan Informasi Pengelolaan Dana Infak dan Sedekah sebagai Implikasi Peningkatan Repeat Donation Donatur. Jurnal Akuntansi Multiparadigms, 12(3), 301–315.

Sedarmayanti. (2017). Sumber daya manusia dan produktivitas kerja. Bandung: Mandar Maju.

Sekaran, U., & Bougie, R. (2017). Metode Penelitian untuk Bisnis: Pendekatan Pengembangan-Keahlian (Edisi 6). Jakarta: Salemba Empat.

Siregar, H. (2022). Pengaruh lingkungan kerja terhadap kinerja pegawai dan dampaknya pada loyalitas donatur lembaga zakat. Jurnal Manajemen dan Keuangan Islam, 4(2), 88–102.

Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.

Susilowati, E., & Utama, S. (2021). Integrasi Kualitas Pelayanan dan Transparansi Laporan Keuangan dalam Menjaga Retensi Donatur LAZNAS. Jurnal Manajemen dan Organisasi, 12(2), 140–152.

Wibowo, T., Rahayu, S., & Fitriani, A. (2020). Evaluasi Efisiensi Pelayanan Internal dan Publikasi Transparansi Program terhadap Perolehan ZIS. Jurnal Ekonomi Syariah Teori dan Terapan, 7(8), 1520–1532.




DOI: https://doi.org/10.5281/zenodo.23569206

Refbacks

  • There are currently no refbacks.


Copyright (c) 2026 Noperius N, Amir Makhmud Zain Nasution, Widia Wardhani, Hablil Ikhwana

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 


Socius: Jurnal Penelitian Ilmu-Ilmu Sosial

ISSN : 3025-6704