Receiving Zakat Fund in Gorontalo Province Reviewed from 3 Aspects through Digitalization during the Covid-19 Pandemic

Abstract

This research was conducted to find out the extent of the receipt of zakat funds in Gorontalo Province which is seen from the aspect of accountability, accessibility and transparency of financial statements through digitalization during the covid-19 pandemic. The study took samples of muzakki in the Gorontalo Province. The results of hypothesis testing prove that accountability, accessibility and transparency of financial statements partially have a positive and significant effect on digitization, but different results when these three variables are juxtaposed with the variables of zakat acceptance and digitization of zakat, where the results show that accessibility and digitization partially have a positive and significant effect on zakat acceptance, but not so with accountability and transparency partially positive but not significant effect on the receipt of zakat funds. The results of other hypothesis tests, which tested the existence of digitization variables as an intervening between accountability, accessibility and transparency of financial statements to zakat receipts in Gorontalo Province during the Covid-19 pandemic proved that the accountability variables to zakat receipts through digitization of zakat have a positive and significant influence, while the accessibility and transparency of financial statements to zakat receipts through the digitization of zakat, each produces a positive and insignificant influence.