THE EFFECT OF GOOD ZAKAT GOVERNANCE (GZG) IMPLEMENTATION ON MUZAKKI SATISFACTION AT THE NATIONAL AMIL ZAKAT AGENCY (BAZNAS) EAST KUTAI REGENCY

This study aims to determine the effect of accountability, responsibility, transparency, and Fairness on Muzakki satisfaction in Baznas Kutai Timur. This type of research is quantitative, with samples taken by accidental sampling. Data collection techniques include observation, documentation


INTRODUCTION
Since the time of the Prophet (peace be upon him), zakat has been a form of worship and it is the third pillar of Islam.Islam has five foundations: shahada, prayer, zakat, fasting, and hajj.Today, zakat is one of the economic developments, and the results will be used for the social and economic needs of the community.With this zakat, it will create a new face in the economic world by utilizing assets from zakat to be distributed fairly and equitably (Nasruddin et al., 2022).Indonesia is the largest Muslim country in the world, 80% of the Indonesian people are Muslims, and therefore zakat is an obligation that must be fulfilled because it is one form of worship that must be done (Latifah et al., 2019).Zakat can reduce social inequality because it can reduce poverty (Puspitasari & Darma, 2019).This is because zakat is a religious institution related to socioeconomics that improves justice and community welfare (Pindo et al., 2021).
The main goal of zakat is to achieve socio-economic justice, which manifests itself in poverty alleviation and economic growth (Syauqi & Fitriyah, 2022).In some cases, zakat funds have not reached all poor people equally.To achieve this goal, it is necessary to manage and distribute zakat funds properly so that they can reach all levels of society (Achmad & Indrarini, 2022).Law No. 23 of 2011 concerning the purpose of providing zakat for zakat organizations is to increase the effectiveness and efficiency of services and increase the benefits of zakat to achieve community welfare and reduce poverty through the use of a good governance system in the form of transparency, accountability, responsibility, and satisfaction.This aim will have a positive impact on mustahiq, Muzakki, and the zakat organization itself (UU No 23 Tahun 2011, 2011).
Zakat, as an Islamic social financial instrument, has great potential to create socioeconomic inclusion in Indonesia.This is because the derivative effects of distributing and utilizing zakat funds are very large.This effect will be greater as the amount of zakat distributed and utilized increases (Kusumastuti, 2019).In other words, zakat has not only a spiritual dimension but also a socioeconomic dimension (Riyani, 2021).Zakat has great potential to help people empower themselves.Indonesia's zakat potential reaches IDR 327.6 billion, according to Indonesian Zakat Outlook 2021 data.The amount includes trade zakat reaching IDR 144.5 trillion, income and services zakat reaching IDR 139.07 trillion, zakat money reaching IDR 58.76 trillion, and agricultural zakat reaching IDR 52 billion.However, according to BAZNAS research, the realization has only reached IDR 1.4 trillion (Tho'in & Andrian, 2021).Since the majority of Indonesia's population is Muslim and the country has the largest number of sharia institutions and religious organizations in the world, Indonesia has considerable zakat potential.The potential of zakat in Indonesia grows every year.It is around IDR 137 trillion in 2017 (BAZNAS, 2018) and, IDR 248 trillion in 2019(BAZNAS, 2019).Zakat continues to increase until, in 2021, it amounts to IDR 447 trillion (BAZNAS, 2021).
An institution should have a system that is used as a basic reference in measuring the performance and success of its institution.One of the systems used to measure the performance of these institutions is good governance.Corporate governance is a system that manages and controls an institution with the aim of generating added value for interested parties (Kusmayadi et al., 2015).
The concept of good governance emphasizes the role and responsibility of the board in managing zakat and in fostering community integrity and trust, along with the development of zakat management institutions.Zakat management institutions can appear as modern zakat management institutions that are professional and trustworthy.Therefore, institutional strengthening is needed to overcome the general problems of zakat management institutions.Increasing professionalism is one way to strengthen the position of zakat institutions, among others, through the implementation of good corporate or organizational governance.All public financial institutions must implement good governance, especially zakat management institutions financed by the community through donations or religious donations (Permana & Baehaqi, 2018).
Good Corporate Governance is an organizational management system that can encourage the formation of clean, transparent, and professional management work patterns that include four basic principles: equity, transparency, responsibility, and accountability (Pindo et al., 2021).The purpose of implementing Good Governance is to direct and regulate organizational activities towards improvement and accountability so that organizational management activities can be carried out optimally (Febrianing, 2020).To ensure that the zakat they pay (Muzakki) is used and managed efficiently, zakat institutions must have good governance in accordance with Islamic sharia so as to provide their own satisfaction in the form of Muzakki trust (Mahmudi & Prastmawati, 2020).
The lack of public awareness about giving zakat through the Amil Zakat Organization is one of the main causes of the inadequate implementation of zakat services.Therefore, the Amil Zakat organization must work even harder (Aisyah et al., 2022).Another problem is the lack of public knowledge or understanding of the assets that must be Zakat is the reason zakat has not functioned as a means of equity, and zakat has not been collected properly at zakat institutions (Harahap et al., 2022).Good service can give satisfaction to Muzaka.The characteristics of good service are having professional employees, having good facilities and infrastructure available, having all desired products available, and being responsible for all Muzakki so that they are able to serve effectively and efficiently and are able to communicate well (Niffilayani, 2019).
One of the zakat management institutions formed by the government is the National Amil Zakat Agency (Junjunan et al., 2020).BAZNAS is an institution that collects zakat, infaq, and sadaqah funds from Muslim communities that have more wealth and distributes them to other Muslims who have economic limitations.BAZNAS has the task and functions to collect and distribute zakat, infaq, and alms nationally (Ambarsari et al., 2020).The zakat management system must be integrated with humility, integration plans, loyalty, and as a social institution for better economic growth and outcomes (Wardani & Fachrunnisa, 2022).It is quite interesting that the existence of BAZNAS is one of the supporting factors for the development of the Islamic economy and the birth of Islamic economic law products (Iswanto, 2016).
Initially, the Zakat Management Organization (OPZ) in Indonesia used PSAK No. 45 for financial reporting of non-profit organizations, but due to the times and the need to have reporting standards, the Zakat Forum (FOZ) in collaboration with the Indonesian Institute of Accountants (IAI) compiled the Zakat PSAK for zakat organizations in 2007, and In 2008, IAI completed ED PSAK No. 109 concerning Zakat Accounting, which is officially applied to the preparation and presentation of financial statements of the zakat management agency as of January 1, 2009.In October 2011, IAI ratified ED PSAK No. 109 as a standardization of zakat accounting reporting for OPZ (Trisnawati, 2015).
One way to realize good zakat governance in the field of financial reporting is to implement PSAK 109.Transparency and accountability in zakat management, including infaq and sadaqah management are characteristics of good zakat governance.The financial statements of zakat management organizations that are authorized as official organizations use a good accounting system and are audited by public accountants to show the responsibility of the organization (Sulastiningsih & Urfiyya, 2019).
The potential for zakat collection in East Kutai regency reaches IDR 10 billion per year, but until now the local national Amil Zakat Agency has only been able to collect zakat of around IDR 9 billion.Such zakat potential is based on calculations carried out by the East Kutai district government with BAZNAS.We can prove this from the total collection obtained by BAZNAS Kutai Timur: Based on the observations made, it can be seen that the huge potential of zakat has not been optimized, especially in terms of collection.Some possible factors are public ignorance of the importance of a zakat institution, public understanding of zakat, especially about zakat maal and zakat profession, which is still lacking, and low public trust in zakat management institutions, which causes people to be reluctant to pay zakat to institutions, so that existing zakat collection data does not describe the actual conditions of zakat payments.
As a zakat manager, BAZNAS must realize that good corporate governance is very meaningful for Muzakki and the amil zakat institution itself, so it is necessary to measure the satisfaction of Muzakki in zakat payments so that the target is achieved, and the distribution of zakat can be realized equally.The involvement of Muzakki in the performance evaluation of amil or zakat institutions will give satisfaction to Muzakki.Muzakki satisfaction with the performance of amil or zakat institutions can provide increased Muzakki confidence in paying zakat to BAZNAS institutions, especially in East Kutai Regency.Supervision in BAZNAS East Kutai Regency is carried out intensively by direct Muzakki, so that the transparency of funds received is clear and the distribution can be known directly (Kuncaraningsih & Ridla, 2015).Therefore, the author can take a research concept entitled The Effect of Good Zakat Governance (GZG) Implementation on Muzakki Satisfaction at BAZNAS, East Kutai Regency.

Literature Review
Research by Yulinartati, Adella Lagareta Iswanto, and Suwarno entitled Principles of Good Corporate Governance and Muzakki Satisfaction Level in Distributing Zakat to Amil Zakat Institutions in Jember Regency in the Journal of Accounting and Management Research This study examines the influence of the principle of good corporate governance on the level of Muzakki satisfaction in distributing zakat to LAZ in Jember Regency.The results showed that the principles of good corporate governance, namely transparency, accountability, responsiveness, independence, and fairness, had a positive and significant effect on the level of Muzakki satisfaction in distributing zakat (Yulinartati et al., 2020).
Indri and Dompet Dhuafa was in accordance with the principles of transparency, accountability, responsibility, independence, and fairness (Atsarina, 2018).
Thus the new thing in this study is the addition of fairness variables (fairness) in accordance with previous research suggestions by Y. Yulinartati, A. L. Iswanto and S. Suwarno about the addition of variables, so this study is expected to provide new insights in measuring the performance of zakat management institutions, especially on fairness variables so that they are able to work professionally, cleanly, fairly and transparently based on the concept of Zakat Core Principles in which there are top of form, purpose, independence, bottom of form authority, permitted amyl activities, licensing criteria, supervisory approach, supervisory techniques and instruments, supervisory reporting, supervisory powers in correction and sanctions, Good Amil Governance, collection management, empowerment management, state and transfer risk, reputation risk and Muzakki loss, distribution risk, sharia operational and compliance risk, sharia supervision, internal audit, financial statements, and external audit, disclosure and transparency, and misuse of zakat services (Hamdani et al., 2019).

METHOD
This study used a quantitative approach.This type of research is associative and seeks to measure the influence between variables.Judging from the type of research, this research includes field research, which is research directly carried out on respondents.The data collected from the field directly relates to the object concerned (Hasan, 2008).The population used in this study was Muzakki BAZNAS Kutai Timur.Non-probability sampling with accidental sampling is a random sampling technique, meaning that anyone who happens to meet the author can be used as a sample if they feel suitable as a data source.
The data sources that researchers use are primary and secondary.Primary data sources are data obtained directly from the results of filling out questionnaires.The secondary data source for BAZNAS Kutai Timur's research comes from previous data contained in records, books, documents, reports, and other sources.Data collection techniques use observation and questionnaires.Observation is a tool used by the author to obtain data on the Implementation of Good Zakat Governance on Muzakki Satisfaction in BAZNAS, East Kutai Regency.A questionnaire is a list of questions sent to others with the intention that the person who receives it is willing to answer according to the user's request (Arikunto, 2010).

Basic Concepts Stewardship
In the face of economic development, Entrepreneurs must change the way they conduct their businesses.In addition, with the arrival of the era of globalization, where the market will be more competitive, it is necessary to carry out a significant transformation in the implementation of corporate governance.As mentioned above, the structures and processes used to direct and manage a company's business and activities to enhance corporate growth and responsibility are part of corporate governance (Pasoloran & Rahman, 2001).
The existence of dual interests between principals and agents, each of whom seeks to maximize utility, leads to the creation of new ways to cope with the losses caused by those interests.One of the new ideas about how to manage organizations and the people in them is the stewardship theory.This method develops the concepts of togetherness (collectivity), association, empowerment, and mutual trust and service.Problems related to corporate governance and good zakat governance are expected to be resolved by forming attitudes that lead to management theory as an approach in organizational management (Pasoloran & Rahman, 2001).

Agency
Agency theory serves as a basis for understanding the relationship between agents and principals (Lidyah, 2018).Agency theory arises as a result of the transfer of authority in managing the running of the company from shareholders to managers (Hidayati & Diyanty, 2018).According to this theory, agency relationships arise when one or more people act as leaders, hire people as agents, and give them the ability to make decisions.In large companies, ownership and control are divided, making it difficult to align interests between managers and shareholders, leading to agency problems (Santoso & Santasyacitta, 2020).Agency theory explains the actions of the parties involved in the contractual relationship by changing the methods of accounting measurement, especially those carried out by the company or management (Kholmi, 2011).

Good Corporate Governance (GCG)
Good corporate governance is a system that has the function of a regulator and controller in an institution or agency (company) in terms of the relationship between various parties who manage institutions or agencies (companies) and the values contained in the implementation of their management (Yuliani & Fithria, 2022).According to Thomas S. Kaihatu, the point of emphasis in the concept of good corporate governance is divided into two parts: institutions and agencies (companies) must provide transparent, accurate, and timely information about the performance of institutions and agencies (companies), and shareholders have the right to get the information correctly and on time (Kaihatu, 2006).
Sri Fadilah et al. said that the implementation of good corporate governance in institutions that manage zakat is formed by three pillars, namely the application of organizational culture, internal control systems, and total quality management.Meanwhile, Borwn and Caylor stated that the implementation of good corporate governance can create all processes of activities of institutions or agencies (companies) managed professionally, both related to financial and non-financial performance (Fadilah et al., 2018).
With growing awareness of the importance of good governance, the OECD (Organization for Economic Development) has developed principles of good corporate governance that can be applied appropriately depending on national circumstances, culture, and traditions (Iba & Bariah, 2013).Basic principles of Good Corporate Governance such as accountability, responsibility, transparency, and fairness

RESULTS AND DISCUSSION Overview of BAZNAS East Kutai
Law Number 47 of 1999 established East Kutai Regency, which also established several institutions or agencies, as well as other non-governmental organizations, in accordance with applicable laws and regulations.One of them is the National Amil Zakat Agency (BAZNAS) East Kutai, which was also formed to support the growth of Kutai Kartanegara Regency.
From 2005 to 2013, it was called BAZDA (Regional Amil Zakat Agency) before changing to BAZNAS (National Amil Zakat Agency) in 2013.At the national level, BAZNAS is responsible for collecting and distributing zakat, infak, and alms (ZIS).The role of BAZNAS as an institution authorized to manage zakat at the national level was further strengthened by the promulgation of Law Number 23 of 2011.BAZNAS is established in law as a non-structural, independent government and is responsible to the President through the Minister of Religious Affairs.Therefore, Islamic sharia, trust, profit, justice, legal certainty, cohesiveness, and responsibility are the cornerstones of BAZNAS, with the government responsible for overseeing zakat management.From the results of the reliability test, it can be concluded that the variables Accountability, Responsibility, Transparency, fairness, and Satisfaction of Muzakki are reliable.These results can be seen from the Crobach's Alpha value of > 0.6.

Classic assumption test
Tabel 5. Normality Kolmogorov-Smirnov Test It can be concluded that the residuals are normally distributed because the results of the Kolmogorov-Smirnov normality test show significant asymptotic values.Sig (2tailed) of 0.979, which is greater than the significant level of 0.05.Based on the results of the multicollinearity test shown in the table above, all variables have a tolerance value greater than 0.10 and a VIF value of less than 10, so it can be concluded that the regression model does not show signs of multicollinearity.Based on the results of statistical tests in Table 7, the multiple linear regression models in this study are stated as follows: Y = -0,496 + 0,245X1 + 0,355X2 + 0,385X3 + 0,307X4+ e Based on the results of the regression above, it can be explained as follows:

Multiple Linear Regression Analysis
1.If the variables Accountability, Responsibility, transparency, and Fairness are zero, then Muzakki's satisfaction level is -0.496.2. The Accountability regression coefficient is 0.245, which means that Muzakki satisfaction will increase by 0.245 units if the Accountability variable is increased by 1 unit.3. The regression coefficient of responsibility is 0.355, which means muzaaki satisfaction will increase by 0.355 units if the variable Responsibility is increased by 1 unit.4. The Transparency regression coefficient is 0.385, which means that Muzakki satisfaction will increase by 0.385 units if the Transparency variable is increased by 1 unit.5.The Fairness regression coefficient is 0.307, which means that muzakki satisfaction will increase by 0.307 units if the Fairness variable is increased by 1 unit.

Significant Test of Individual Parameter (t-Test)
Tabel 10.Based on the partial test results in Table 8, the influence of each variable can be explained as follows: a. From the test results, it can be concluded that the accountability variable has a significant effect on Muzakki Satisfaction, with a significant value of 0.014 < 0.05 b.From the results of previous tests, it can be concluded that the variable of responsibility has a significant effect on Muzakki satisfaction, with results of 0.001 < 0.05.c.From the results of previous tests, it can be concluded that the transparency variable has a significant effect on Muzakki satisfaction, with results of 0.001<0.05.d.From the results of previous tests, it can be concluded that the fairness variable has a significant effect on Muzakki satisfaction, with results of 0.002<0.05.

Simultaneous Significance Test (F-Test)
Tabel 11.F-Test Source: Data processed, 2023 The R Square value is known to be 0.528 from the results of the coefficient of determination test, meaning that the strength of the positive relationship between the variables Accountability, Responsibility, Transparency and Fairness to Muzakki Satisfaction has a relationship and is included in the Strong category.The coefficient of determination (R squared) of 0.528 is equivalent to 52.8%.This shows that the dependent variable of Muzakki satisfaction of 52.8% is influenced by independent variables which include fairness, accountability, transparency, and responsibility.However, the remaining 47.2% was influenced by other factors.

The Effect of Accountability on BAZNAS Muzakki East Kutai Satisfaction
This study found that accountability had a significant effect on the satisfaction of the East Kutai BAZNAS Muzakki.This research was supported by Yulinartati, Adella Lagareta Iswanto, and Suwarno (Yulinartati et al., 2020), which states that accountability has a significant effect on Muzakki satisfaction.Accountability is a necessity.Religious life seems to be another dimension that does not require transparency and accountability directly in the form of accounting reporting (Riani, 2011).
Government laws and regulations on zakat are created to ensure that it is properly managed and not abused by those who are entitled.The existence of this regulation has an impact on BAZNAS' performance in terms of responsibility.Article 2 of Law Number 23 of 2011 concerning Zakat Management is a guideline for BAZNAS to carry out the mandate of zakat management which includes principles; 1) Islamic law, 2) trust, 3) benefit, 4) justice, 5) legal certainty, 6) unity, 7) responsibility, BAZNAS Regulation Number 03 of 2014, which regulates the organization and work procedures of the Provincial National Amil Zakat Agency and the Urban Province National Zakat Agency, strengthens the seriousness of BAZNAS in this aspect of responsibility.In particular, the chairman is in charge of the Internal Audit Unit and is directly responsible for tasks.Thus, it can be concluded that accountability is the responsibility of vertical management to interested parties such as Islamic law, government, Muzakki, and also the community, with the aim of increasing public confidence that the institution carries out its duties and responsibilities in accordance with its functions.Accountability is the condition of accepting assigned responsibilities, explaining and demonstrating compliance to stakeholders, and correcting failures to act appropriately (Latief & Sandimula, 2022).The more accountable the institution, the greater the satisfaction felt by the Muzakki.This is supported by stewardship theory, which states that management can be trusted if it works well in the public interest (Kaihatu, 2006).The emergence of Muzakki trust in the Amil Zakat Institute is due to satisfaction and trust in the services provided by the institution.Muzakki satisfaction occurs when the service meets the expectations of the Muzakki.Muzakki's response to the Amil Zakat Institute was his satisfaction with the real interests and performance of the institution (Puspitasari & Darma, 2019).

The Effect of Respliability on Muzakki BAZNAS East Kutai Satisfaction
This study shows that responsibility has a significant effect on Muzakki satisfaction.This research was supported by Yulinartati, Adella Lagareta Iswanto, and Suwarno (Yulinartati et al., 2020).which states that responsibility has a significant effect on Muzakki satisfaction.In accordance with this principle of responsibility, the company must be able to account for its management (Sholiha, 2021).Management compliance with laws and regulations is theoretically a principle of accountability (Abdullah, 2010).
This principle of responsibility can be explained by implementing effective accountability reporting to existing stakeholders, particularly Muzakki, at all levels of BAZNAS (Riani, 2011).This is based on article 29 of Law Number 23 of 2011 stipulating standards governing the presentation of accountability reports in the form of financial statements to interested parties.
Paragraph 1 of Article 29 stipulates that: 1) BAZNAS or city administrators must periodically report to provincial BAZNAS and local governments on the management zakat, infaq, alms, and other religious social funds; 2) Provincial BAZNAS must report periodically to BAZNAS and local governments on the management of zakat, infak, alms, and other religious social funds.3) BAZNAS must submit periodic reports to the Minister on zakat management, infak, alms, and other religious social funds.4) BAZNAS' annual balance sheet report published on paper or online.
So it can be concluded that responsibility is the social responsibility of BAZNAS as an amil management of zakat funds to the surrounding community as a form of concern for the environment in accordance with the operational function of the establishment of this amil zakat institution.The more responsive BAZNAS is to the community, the greater the satisfaction felt by Muzakki.

The Effect of Transparency on Muzakki BAZNAS East Kutai Satisfaction
This study shows that transparency has a significant effect on Muzakki satisfaction.This research was supported by Yulinartati, Adella Lagareta Iswanto, and Suwarno (Yulinartati et al., 2020), which states that transparency has a significant effect on Muzakki satisfaction.
The basic principle of transparency is to maintain the implementation of programs in the company or organization.The company or organization must provide material and relevant information in a way that is easily accessible and understandable (Yulianti, 2016).Considering BAZNAS as a socio-religious organization whose dimensions are not only faith but also rationality, BAZNAS must also take the initiative to express not only the issues implied in the laws and regulations but also important issues for community decision-making and related parties (Riani, 2011).
In accordance with BAZNAS regulation Number 1 of 2016 concerning Guidelines for the Preparation of the Annual Budget Work Plan of the National Amil Zakat Agency, the Provincial Amil Zakat Agency, and the District/City National Amil Zakat Agency, BAZNAS implements the principle of openness by conducting reporting planning starting with the preparation of the Annual Work Plan (RKAT), fund receipt plan, distribution based on asnaf and programs, collection of Muzakki and beneficiaries, the use of amyl rights, the use of operational funds according to function, the use of APBN/APBD, and activity plans based on performance indicators.. Thus, it can be concluded that Transparency is the openness of a company or institution to provide information about the company or institution to all interested parties (stakeholders).The more transparent the institution, the greater the satisfaction felt by Muzakki.

The Effect of Fairness on Muzakki BAZNAS East Kutai Satisfaction
This study found that fairness has a significant effect on Muzakki satisfaction.In baking institutions, the principle of Fairness is something new (Sholiha, 2021).Fairness is a condition for affecting related rights according to applicable laws and agreements (Rachmadi Usman, 2022).
The principle of fairness priorities equity in the management of an institution.BAZNAS must always priorities the interests of Mustahik, Muzakki, and management based on the principles of equality and justice (Riani, 2011).Yusuf Al-Qordowi emphasised that the expression of the principle of justice means that BAZNAS should distribute zakat to all mustahik groups, as long as the group exists and has the same or more needs (Al Qardhawi, 2004).Hence, it can be concluded that fairness means providing equal treatment to the community in receiving services and information related to the collection and distribution of zakat.

CONCLUSION
The implementation of Good Corporate Governance (GCG) by BAZNAS Kutai Timur improves organizational performance.The performance of BAZNAS Kutai Timur is based on GCG principles, which include transparency, accountability, responsibility, and fairness.The results showed that Accountability, Responsibility, transparency, and Fairness had a significant effect on Muzakki BAZNAS East Kutai Satisfaction.GCG principles are specifically for non-profit business institutions so that they can be more specific and serve as a foundation or guideline for the implementation of Good Zakat Governance.
Further research can add independent variables.Independency with the basis of theory and previous research that is scientific and adequate In addition, it can also add research objects, including sharia business units (UUS), sharia people's financing banks (BPRS), or other sharia financial institutions.
Yuliafitri and Asma Nur Khoiriyah published their research entitled The Effect of Muzakki Satisfaction, Transparency, and Accountability on Amil Zakat Institutions on Muzakki Loyalty (Study of Perceptions at LAZ Rumah Zakat) in the Islamiconomic Journal.This study examines how each variable, namely Muzakki satisfaction, transparency, and accountability at the Amil Zakat Institution, affects Muzakki loyalty.The results of this study show that the variables of Muzakki satisfaction and transparency have a positive influence on Muzakki loyalty.While the accountability variable has no influence on the loyalty of the Muzakki (Yuliafitri & Khoiriyah, 2016), Alyani Atsarina's research entitled Analysis of the Application of Good Corporate Governance in Zakat Management Organizations (Case Studies at BAZNAS and Dompet Dhuafa) in Menara Ekonomi Journal This study aims to show that transparency, accountability, responsibility, independence, and fairness are the principles underlying good corporate governance in zakat management organizations.The results showed that the implementation of Good Corporate Governance at the National Amil Zakat Agency

Table 1 .
Realisation of the BAZNAS Collection in 2017-2021 Source: BAZNAS Performance Report 2017-2021 Tabel 2. East Kutai Zakat Collection BY BAZNAS The basis for decision-making used to determine the validity or absence of statements in this study is if r calculate > r table.From the results of the validity test, all r values are calculated > r table, and then all question items are declared valid. t-Test Based on the data above with significant values of 0.000 < 0.05, it can be concluded that the variables Accountability, Responsibility, transparency, and Fairness have a significant effect on Muzakki Satisfaction simultaneously.