KEPUTUSAN MEMBAYAR ZAKAT MELALUI BAITUL MAL
Keywords:
Keterbukaan informasi, Literasi Zakat, Norma Subjektif Syariah, Regulasi Zakat, Keputusan Membayar Zakat
Abstract
Tujuan: Penelitian ini mengusulkan menggunakan model penelitian baru yang sejauh ini belum ditemukan telah dianalisis oleh peneliti lainnya terutama di Aceh terkait dengan keputusan membayar zakat di Badan Baitul Mal Aceh.
Desain Penelitian: Penelitian ini didesain menggunakan teknik sampling yang digunakan adalah non probability sampling dengan teknik purposive sampling. Jumlah responden adalah 229 orang yang membayar zakat di Baitul Mal Di Aceh.
Temuan Penelitian: Hasil analisis menunjukan bahwa seluruh pengaruh antar variabel telah positif dan signifikan. Kemudian Literasi zakat secara positif dan signifikan mempengaruhi keputusan membayar zakat muzakki di Aceh dan Keterbukaan informasi secara positif dan signifikan mempengaruhi keputusan membayar zakat muzakki di Aceh. Selanjutnya Syariah norma subjektif secara positif dan signifikan mempengaruhi keputusan membayar zakat muzakki di Aceh. Dan Dari hasil analisis struktural dengan menggunakan metode bootstraping ditemukan bahwa peran variabel moderasi regulasi zakat adalah signifikan atau pemoderasi penuh yang dapat memperkuat pengaruh literasi zakat terhadap keputusan membayar zakat. Untuk penelitian selanjutnya direkomendasikan untuk memperluas unit analisis dengan penambahan jumlah sampel agar kesalahan pengukuran dalam pengaruh secara langsung maupun tidak langsung dapat semakin diperkecil.
Originalitas: Model penelitian yang dikembangkan pada kajian ini merupakan model baru yang belum ditemukan kajiannya oleh peneliti lain sejauh penelitian ini selesai dilakukan terutama di Aceh. Kajian ini berkontribusi dalam meningkatkan kesadaran muzakki dalam menunaikan zakat di Baitul Mal Aceh.
References
Abidin, M. Z., Lubis, A. R., Darsono, N., & Djalil, M. A. (2021). Role of Lecturers Engangement To Improving Aceh Private University Performance During Covid-19. 17(6), 10558–10570. https://doi.org/10.2991/assehr.k.210125.023
Abuzar, A. (2006). Hubungan antara Tingkat Pemahaman dan Sikap Masyarakat Kota Jambi terhadap Kewajiban Zakat Dengain Kesadaran untuk Berzakat ke BAZDA. Kontekstualita: Jurnal Penelitian Sosial Keagamaan.
Aceh, tribun news. (2021). Potensi Zakat Aceh Capai Rp 4 Triliun. In Info Publik (p. 1). https://aceh.tribunnews.com/2015/01/16/potensi-zakat-aceh-capai-rp-14-triliun
Akmila, F., & Laksana, K. O. D. (2022). Factors that motivate accounting students to pay zakat and sadaqah at Universitas Islam Indonesia ( UII ). NCAF: Proceeding of National Conference on Accounting & Finance.
Al Jaffri Saad, R., & Haniffa, R. (2014). Determinants of zakah (Islamic tax) compliance behavior. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-10-2012-0068
Alam, A., Widiastuti, T., Faizah, A. N., & Ashfahany, A. El. (2022). Exploring Zakat Payment Awareness and its Impact among MSMEs in Kartasura, Central Java, Indonesia. ZISWAF: JURNAL ZAKAT DAN WAKAF. https://doi.org/10.21043/ziswaf.v9i2.16473
Alsaad, A. K. (2021). Ethical judgment, subjective norms, and ethical consumption: The moderating role of moral certainty. Journal of Retailing and Consumer Services. https://doi.org/10.1016/j.jretconser.2020.102380
As-Salafiyah, A., & Fatoni, A. (2021). Zakat Policy and Regulation. Islamic Social Finance. https://doi.org/10.58968/isf.v1i1.106
Astuti, W., & Prijanto, B. (2021). Faktor yang Memengaruhi Minat Muzaki dalam Membayar Zakat Melalui Kitabisa.com: Pendekatan Technology Acceptance Model dan Theory of Planned Behavior. Al-Muzara’Ah, 9(1), 21–44. https://doi.org/10.29244/jam.9.1.21-44
Athief, F. H. N., Rachman, M. A., Rizki, D., Hakim, L., & Mohd Noh, M. S. Bin. (2022). Taxation policy and regulation efficiency on increasing zakat collection: countries comparison analysis. Journal of Islamic Accounting and Finance Research. https://doi.org/10.21580/jiafr.2022.4.2.14168
Avian, I., & Asrori, A. (2021). Pengaruh Literasi Amil terhadap Kepercayaan Muzaki Melalui Akuntabilitas dan Transparansi Amil. Business and Accounting Education Journal. https://doi.org/10.15294/baej.v2i1.49069
Aydin, H., & Aydin, C. (2022). Investigating consumers’ food waste behaviors: An extended theory of planned behavior of Turkey sample. Cleaner Waste Systems. https://doi.org/10.1016/j.clwas.2022.100036
Bahri, E. S., Putri, R. A., & Romansyah, D. (2022). Interests of Muzaki to Pay Zakat: The Role of Accountability, Transparency, Service Quality, and Financial Technology. IQTISHADIA. https://doi.org/10.21043/iqtishadia.v15i1.10713
Bidin, Z., Deraman, M. J., & Othman, M. Z. (2016). The realtionships among attitude, subjective norm and behavioral intention on zakah. International Conference on Masjid, Zakat and Waqf.
Bidin, Z., Idris, K. M., & Shamsudin, F. M. (2009). Predicting compliance intention on zakah on employment income in malaysia: An application of reasoned action theory. Jurnal Pengurusan. https://doi.org/10.17576/pengurusan-2009-28-05
Bidin, Z., & Md Idris, K. (2020). A Confirmatory Analysis of Zakah Compliance Behavioural Intention on Employment Income. Malaysian Management Journal. https://doi.org/10.32890/mmj.11.1-2.2007.8950
Bin-Nashwan, S. A., Abdul-Jabbar, H., Aziz, S. A., & Sarea, A. (2020). Zakah compliance in Muslim countries: an economic and socio-psychological perspective. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-03-2020-0057
Bosnjak, M., Ajzen, I., & Schmidt, P. (2020). The theory of planned behavior: Selected recent advances and applications. In Europe’s Journal of Psychology. https://doi.org/10.5964/ejop.v16i3.3107
Canggih, C., & Indrarini, R. (2021). Apakah Literasi Mempengaruhi Penerimaan Zakat? JESI (Jurnal Ekonomi Syariah Indonesia). https://doi.org/10.21927/jesi.2021.11(1).1-11
Cokrohadisumarto, W. bin M., Zaenudin, Z., Santoso, B., & Sumiati, S. (2020). A study of Indonesian community’s behaviour in paying zakat. Journal of Islamic Marketing. https://doi.org/10.1108/JIMA-10-2018-0208
Febriandika, N. R., Hakimi, F., Ashfahany, A. El, & Yayuli, Y. (2023). What Drives Muslims' Zakat Compliance Behavior in The Profession? Evidence In Indonesia. Journal of Organizational Behavior Research. https://doi.org/10.51847/beoitzpapj
Febrianti, L. A., & Noor, I. (2024). The Determinants of Indonesian Muzakki ’ s Decision to Pay Zakat through Zakat Institutions. 2(2017), 40–54.
Ghaouri, M. H., Kassim, S., Othman, A. H. A., & Zakariyah, H. (2023). BEHAVIOURAL INTENTION OF ZAKAT PARTICIPANTS TOWARDS THE ZAKAT FUND IN MOROCCO. ISRA International Journal of Islamic Finance. https://doi.org/10.55188/ijif.v15i1.484
Ghozali. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25, Edisi Kesembilan. In Seminar Nasional Hasil Penelitian-Stimik Handayani Denpasar.
Hair, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research. In European Business Review. https://doi.org/10.1108/EBR-10-2013-0128
Hair, J., Hult, G. T., Ringle, C., & Sarstedt, M. (2017). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM) - Joseph F. Hair, Jr., G. Tomas M. Hult, Christian Ringle, Marko Sarstedt. In Sage.
Hindardjo, A. (2022). The Theory of Planned Behavior (TPB) Approach and Regulation on Muzakki’s Behavior in Paying Zakat in DKI Jakarta Province. Journal of Economics, Finance And Management Studies. https://doi.org/10.47191/jefms/v5-i3-28
Ikhwandha, M. F., & Hudayati, A. (2019). The influence of accountability, transparency, affective and cognitive trust toward the interest in paying zakat. Jurnal Akuntansi & Auditing Indonesia, 23(1), 39–51. https://doi.org/10.20885/jaai.vol23.iss1.art5
Irawan, F. (2020). Peran Filantropi Zakat Dalam Pengentasan Kemiskinan di Indonesia. Tafáqquh: Jurnal Penelitian Dan Kajian Keislaman. https://doi.org/10.52431/tafaqquh.v7i2.215
Ishak, K., Hakim, L., Audina Putri, R., Mahfud, & Nur Fatila, D. (2021). STRATEGI MENINGKATKAN MINAT MASYARAKAT MENJADI MUZAKKI MELALUI FILANTROPI ISLAM. Jurnal Tabarru’: Islamic Banking and Finance. https://doi.org/10.25299/jtb.2021.vol4(2).7948
Jamaludin, N., & Rasyid, M. (2021). Literacy, Religiosity, and Awareness on Zakat of Millennials: Case Study on the Intention of Zakat among the Youth in Tangerang. Indonesian Conference of Zakat-Proceedings.
Jamaludin, N., Sekolah, M., & Ekonomi, T. (2021). Literacy, Religiosity and Awareness on Zakat of Millennials. Indonesian Conference of Zakat - Proceedings.
Jauwahir, J., Kusmanto, H., & Isnaini, I. (2021). Peran Baitul Mal Langsa dalam Pengelolaan Zakat dan Infaq untuk Meningkatkan Pemberdayaan Masyarakat. PERSPEKTIF. https://doi.org/10.31289/perspektif.v11i1.5505
Kharisma, A. S. (2020). TEORI OF PLANNED BEHAVIOR TERHADAP INTENSI UNTUK MEMBERI INFAQ DAN SHADAQAH MELALUI APLIKASI FINANCIAL TECHNOLOGY (GO-PAY). PERADA. https://doi.org/10.35961/perada.v3i2.181
Kharisma, P., & Jayanto, P. Y. (2021). Faktor-Faktor yang Mempengaruhi Minat Menggunakan E-Zakat dalam Membayar Zakat, Infaq, dan Sedekah. AKSES: Jurnal Ekonomi Dan Bisnis. https://doi.org/10.31942/akses.v16i1.4471
Kusriyah, S. (2020). Government policy in achieving community welfare through the effectiveness of management of Zakat in Indonesia. In Journal of Critical Reviews. https://doi.org/10.31838/jcr.07.05.26
López-Mosquera, N., García, T., & Barrena, R. (2014). An extension of the Theory of Planned Behavior to predict willingness to pay for the conservation of an urban park. Journal of Environmental Management. https://doi.org/10.1016/j.jenvman.2014.01.019
Majid, M. S. A. (2017). The Motivation of Muzakki to Pay Zakah: Study at The Baitul Mal Aceh. Signifikan: Jurnal Ilmu Ekonomi. https://doi.org/10.15408/sjie.v6i1.4302
Makhrus, M. (2019). Pengelolaan Zakat Produktif dalam Upaya Pengentasan Kemiskinan di Indonesia. JURNAL HUKUM EKONOMI SYARIAH. https://doi.org/10.30595/jhes.v2i1.4458
Mohd Khalil, N., Amin, H., & Azman, N. S. (2020). Compliance Intention to Pay Zakat on Salary. International Journal of Zakat. https://doi.org/10.37706/ijaz.v5i2.204
Muhammad, M., Mahri, A. J. W., Nurasiyah, A., & Saad, R. A. J. (2022). Factors Predicting Zakat Compliance Behaviour in Indonesia. International Journal of Zakat.
Muroqobatullah, S., & Zamzami, R. M. (2022). THE INFLUENCE OF INCOME, ACCOUNTABILITY, AND TRANSPARENCY ON THE CILEUNGSI COMMUNITY’S INTEREST IN PAYING ZAKAT THROUGH KITABISA.COM. CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE. https://doi.org/10.55047/cashflow.v1i4.245
Novrizaldi. (2020). Lembaga Zakat Berkontibusi Dalam Pengentasan Kemiskinan dan Mewujudkan SDM Unggul | Kementerian Koordinator Bidang Pembangunan Manusia dan Kebudayaan. In Kwmwnko PMK (p. 1). https://www.kemenkopmk.go.id/lembaga-zakat-berkontibusi-dalam-pengentasan-kemiskinan-dan-mewujudkan-sdm-unggul
Othman, Y. H.-, Alwi, I., Yusuff, M. S. S., & Saufi, M. S. A. M. (2017). The Influence of Attitude, Subjective Norm, and Islamic Religiosity on Compliance Behavior of Income Zakat Among Educators. International Journal of Academic Research in Business and Social Sciences. https://doi.org/10.6007/ijarbss/v7-i11/3549
Purnomowati, I., Budiarty, I. DA, & Prasetyo, T. (2022). E-Customer Relationship Management (E-CRM) in Building Customer Loyalty: Evidence from Zakat Fund Institutions in Indonesia. INTERNATIONAL JOURNAL OF EBUSINESS AND EGOVERNMENT STUDIES.
Rahim, D. A. A., & Mahmud, R. (2023). Intention to Pay Zakat on Digital Money Among Cryptocurrency Users in Malaysia. In Contributions to Management Science. https://doi.org/10.1007/978-3-031-27296-7_46
Rahmi, A. N. (2021). SHARIA ACCOUNTING LITERATION AND FRAUDS PREVENTIVE ON FINANCIAL REPORTING IN SHARIA FINANCIAL INSTITUTIONS. ISLAMICONOMIC: Jurnal Ekonomi Islam. https://doi.org/10.32678/ijei.v12i1.283
Ram Al Jaffri, S., & Roszaini, H. (2014). Determinants of zakah (Islamic tax) compliance behavior. Journal of Islamic Accounting and Business Research.
Ramadhan, F., Dewi, A. I., Soraya, A. N., & ... (2021). Seminar of Zakat Literation for Introduction Types of Zakat: Implementation in Puri Asri Housing Communities, Jetis District, Bantul Regency. Journal of Islamic ….
Ramadhani, R. Y., & Hapsari, M. I. (2022). Analisis Faktor-Faktor yang Mempengaruhi Niat Membayar Zakat Online Bagi Generasi Milenial. Jurnal Ekonomi Syariah Teori Dan Terapan. https://doi.org/10.20473/vol9iss20223pp401-412
Ramlee, S. F., Muchlis Gazali, H., & Amboala, T. (2023). FACTORS INFLUENCING THE INTENTION TO PAY ZAKAT ONLINE. I-IECONS e-Proceedings. https://doi.org/10.33102/iiecons.v10i1.103
Ridlwan, A. A., & Sukmana, R. (2018a). The Determinant Factors of Motivation to Pay Zakat in Regional Amil Zakat Agency of East Java. KARSA: Journal of Social and Islamic Culture, 25(2), 334. https://doi.org/10.19105/karsa.v25i2.1398
Ridlwan, A. A., & Sukmana, R. (2018b). The Determinant Factors of Motivation to Pay Zakat in Regional Amil Zakat Agency of East Java. KARSA: Journal of Social and Islamic Culture. https://doi.org/10.19105/karsa.v25i2.1398
Romero, R. C. (2023). Defining Transparency: A Functional Approach. EJournal of EDemocracy and Open Government. https://doi.org/10.29379/jedem.v15i1.714
Sofyan, S. (2018). PERAN LEMBAGA ZAKAT DALAM PENGENTASAN KEMISKINAN DI INDONESIA. Bilancia: Jurnal Studi Ilmu Syariah Dan Hukum. https://doi.org/10.24239/blc.v12i2.374
Sufyan, Y., & Mas’ud, F. (2022). Determinant Model of Decision to Use the Online Donation Platform: Technology Acceptance Model and Theory of Planned Behavior Approach. Jurnal Ekonomi Syariah Teori Dan Terapan. https://doi.org/10.20473/vol9iss20226pp884-897
Sukmawati, H., Wisandani, I., & Kurniaputri, M. R. (2022). Penerimaan dan Penggunaan Muzakki dalam Membayar Zakat Non-Tunai di Jawa Barat: Ekstensi Teori Technology of Acceptance Model. Jurnal Ekonomi Syariah Teori Dan Terapan. https://doi.org/10.20473/vol9iss20224pp439-452
Sussman, R., & Gifford, R. (2019). Causality in the Theory of Planned Behavior. Personality and Social Psychology Bulletin. https://doi.org/10.1177/0146167218801363
Syauqi, M., Anshori, M., & Mawardi, I. (2022). Motivation to Paying Zakat: The Role of Religiosity, Zakat Literacy, and Government Regulations. Al-Uqud : Journal of Islamic Economics. https://doi.org/10.26740/aluqud.v6n2.p276-294
Tamimah, T. (2020). Compliance Determinant Of Paying Zakat Maal. AL-FALAH : Journal of Islamic Economics. https://doi.org/10.29240/alfalah.v5i2.1228
Ulker-Demirel, E., & Ciftci, G. (2020). A systematic literature review of the theory of planned behavior in tourism, leisure and hospitality management research. Journal of Hospitality and Tourism Management. https://doi.org/10.1016/j.jhtm.2020.04.003
Utami, A. R., . H., & Yuliati, L. N. (2021). Behavior of Paying Zakat through Zakat Institutions. International Journal of Research and Review. https://doi.org/10.52403/ijrr.20211232
Yusfiarto, R., Setiawan, A., & Nugraha, S. S. (2020). Literacy and Intention to Pay Zakat. International Journal of Zakat. https://doi.org/10.37706/ijaz.v5i1.221
Abuzar, A. (2006). Hubungan antara Tingkat Pemahaman dan Sikap Masyarakat Kota Jambi terhadap Kewajiban Zakat Dengain Kesadaran untuk Berzakat ke BAZDA. Kontekstualita: Jurnal Penelitian Sosial Keagamaan.
Aceh, tribun news. (2021). Potensi Zakat Aceh Capai Rp 4 Triliun. In Info Publik (p. 1). https://aceh.tribunnews.com/2015/01/16/potensi-zakat-aceh-capai-rp-14-triliun
Akmila, F., & Laksana, K. O. D. (2022). Factors that motivate accounting students to pay zakat and sadaqah at Universitas Islam Indonesia ( UII ). NCAF: Proceeding of National Conference on Accounting & Finance.
Al Jaffri Saad, R., & Haniffa, R. (2014). Determinants of zakah (Islamic tax) compliance behavior. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-10-2012-0068
Alam, A., Widiastuti, T., Faizah, A. N., & Ashfahany, A. El. (2022). Exploring Zakat Payment Awareness and its Impact among MSMEs in Kartasura, Central Java, Indonesia. ZISWAF: JURNAL ZAKAT DAN WAKAF. https://doi.org/10.21043/ziswaf.v9i2.16473
Alsaad, A. K. (2021). Ethical judgment, subjective norms, and ethical consumption: The moderating role of moral certainty. Journal of Retailing and Consumer Services. https://doi.org/10.1016/j.jretconser.2020.102380
As-Salafiyah, A., & Fatoni, A. (2021). Zakat Policy and Regulation. Islamic Social Finance. https://doi.org/10.58968/isf.v1i1.106
Astuti, W., & Prijanto, B. (2021). Faktor yang Memengaruhi Minat Muzaki dalam Membayar Zakat Melalui Kitabisa.com: Pendekatan Technology Acceptance Model dan Theory of Planned Behavior. Al-Muzara’Ah, 9(1), 21–44. https://doi.org/10.29244/jam.9.1.21-44
Athief, F. H. N., Rachman, M. A., Rizki, D., Hakim, L., & Mohd Noh, M. S. Bin. (2022). Taxation policy and regulation efficiency on increasing zakat collection: countries comparison analysis. Journal of Islamic Accounting and Finance Research. https://doi.org/10.21580/jiafr.2022.4.2.14168
Avian, I., & Asrori, A. (2021). Pengaruh Literasi Amil terhadap Kepercayaan Muzaki Melalui Akuntabilitas dan Transparansi Amil. Business and Accounting Education Journal. https://doi.org/10.15294/baej.v2i1.49069
Aydin, H., & Aydin, C. (2022). Investigating consumers’ food waste behaviors: An extended theory of planned behavior of Turkey sample. Cleaner Waste Systems. https://doi.org/10.1016/j.clwas.2022.100036
Bahri, E. S., Putri, R. A., & Romansyah, D. (2022). Interests of Muzaki to Pay Zakat: The Role of Accountability, Transparency, Service Quality, and Financial Technology. IQTISHADIA. https://doi.org/10.21043/iqtishadia.v15i1.10713
Bidin, Z., Deraman, M. J., & Othman, M. Z. (2016). The realtionships among attitude, subjective norm and behavioral intention on zakah. International Conference on Masjid, Zakat and Waqf.
Bidin, Z., Idris, K. M., & Shamsudin, F. M. (2009). Predicting compliance intention on zakah on employment income in malaysia: An application of reasoned action theory. Jurnal Pengurusan. https://doi.org/10.17576/pengurusan-2009-28-05
Bidin, Z., & Md Idris, K. (2020). A Confirmatory Analysis of Zakah Compliance Behavioural Intention on Employment Income. Malaysian Management Journal. https://doi.org/10.32890/mmj.11.1-2.2007.8950
Bin-Nashwan, S. A., Abdul-Jabbar, H., Aziz, S. A., & Sarea, A. (2020). Zakah compliance in Muslim countries: an economic and socio-psychological perspective. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-03-2020-0057
Bosnjak, M., Ajzen, I., & Schmidt, P. (2020). The theory of planned behavior: Selected recent advances and applications. In Europe’s Journal of Psychology. https://doi.org/10.5964/ejop.v16i3.3107
Canggih, C., & Indrarini, R. (2021). Apakah Literasi Mempengaruhi Penerimaan Zakat? JESI (Jurnal Ekonomi Syariah Indonesia). https://doi.org/10.21927/jesi.2021.11(1).1-11
Cokrohadisumarto, W. bin M., Zaenudin, Z., Santoso, B., & Sumiati, S. (2020). A study of Indonesian community’s behaviour in paying zakat. Journal of Islamic Marketing. https://doi.org/10.1108/JIMA-10-2018-0208
Febriandika, N. R., Hakimi, F., Ashfahany, A. El, & Yayuli, Y. (2023). What Drives Muslims' Zakat Compliance Behavior in The Profession? Evidence In Indonesia. Journal of Organizational Behavior Research. https://doi.org/10.51847/beoitzpapj
Febrianti, L. A., & Noor, I. (2024). The Determinants of Indonesian Muzakki ’ s Decision to Pay Zakat through Zakat Institutions. 2(2017), 40–54.
Ghaouri, M. H., Kassim, S., Othman, A. H. A., & Zakariyah, H. (2023). BEHAVIOURAL INTENTION OF ZAKAT PARTICIPANTS TOWARDS THE ZAKAT FUND IN MOROCCO. ISRA International Journal of Islamic Finance. https://doi.org/10.55188/ijif.v15i1.484
Ghozali. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25, Edisi Kesembilan. In Seminar Nasional Hasil Penelitian-Stimik Handayani Denpasar.
Hair, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research. In European Business Review. https://doi.org/10.1108/EBR-10-2013-0128
Hair, J., Hult, G. T., Ringle, C., & Sarstedt, M. (2017). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM) - Joseph F. Hair, Jr., G. Tomas M. Hult, Christian Ringle, Marko Sarstedt. In Sage.
Hindardjo, A. (2022). The Theory of Planned Behavior (TPB) Approach and Regulation on Muzakki’s Behavior in Paying Zakat in DKI Jakarta Province. Journal of Economics, Finance And Management Studies. https://doi.org/10.47191/jefms/v5-i3-28
Ikhwandha, M. F., & Hudayati, A. (2019). The influence of accountability, transparency, affective and cognitive trust toward the interest in paying zakat. Jurnal Akuntansi & Auditing Indonesia, 23(1), 39–51. https://doi.org/10.20885/jaai.vol23.iss1.art5
Irawan, F. (2020). Peran Filantropi Zakat Dalam Pengentasan Kemiskinan di Indonesia. Tafáqquh: Jurnal Penelitian Dan Kajian Keislaman. https://doi.org/10.52431/tafaqquh.v7i2.215
Ishak, K., Hakim, L., Audina Putri, R., Mahfud, & Nur Fatila, D. (2021). STRATEGI MENINGKATKAN MINAT MASYARAKAT MENJADI MUZAKKI MELALUI FILANTROPI ISLAM. Jurnal Tabarru’: Islamic Banking and Finance. https://doi.org/10.25299/jtb.2021.vol4(2).7948
Jamaludin, N., & Rasyid, M. (2021). Literacy, Religiosity, and Awareness on Zakat of Millennials: Case Study on the Intention of Zakat among the Youth in Tangerang. Indonesian Conference of Zakat-Proceedings.
Jamaludin, N., Sekolah, M., & Ekonomi, T. (2021). Literacy, Religiosity and Awareness on Zakat of Millennials. Indonesian Conference of Zakat - Proceedings.
Jauwahir, J., Kusmanto, H., & Isnaini, I. (2021). Peran Baitul Mal Langsa dalam Pengelolaan Zakat dan Infaq untuk Meningkatkan Pemberdayaan Masyarakat. PERSPEKTIF. https://doi.org/10.31289/perspektif.v11i1.5505
Kharisma, A. S. (2020). TEORI OF PLANNED BEHAVIOR TERHADAP INTENSI UNTUK MEMBERI INFAQ DAN SHADAQAH MELALUI APLIKASI FINANCIAL TECHNOLOGY (GO-PAY). PERADA. https://doi.org/10.35961/perada.v3i2.181
Kharisma, P., & Jayanto, P. Y. (2021). Faktor-Faktor yang Mempengaruhi Minat Menggunakan E-Zakat dalam Membayar Zakat, Infaq, dan Sedekah. AKSES: Jurnal Ekonomi Dan Bisnis. https://doi.org/10.31942/akses.v16i1.4471
Kusriyah, S. (2020). Government policy in achieving community welfare through the effectiveness of management of Zakat in Indonesia. In Journal of Critical Reviews. https://doi.org/10.31838/jcr.07.05.26
López-Mosquera, N., García, T., & Barrena, R. (2014). An extension of the Theory of Planned Behavior to predict willingness to pay for the conservation of an urban park. Journal of Environmental Management. https://doi.org/10.1016/j.jenvman.2014.01.019
Majid, M. S. A. (2017). The Motivation of Muzakki to Pay Zakah: Study at The Baitul Mal Aceh. Signifikan: Jurnal Ilmu Ekonomi. https://doi.org/10.15408/sjie.v6i1.4302
Makhrus, M. (2019). Pengelolaan Zakat Produktif dalam Upaya Pengentasan Kemiskinan di Indonesia. JURNAL HUKUM EKONOMI SYARIAH. https://doi.org/10.30595/jhes.v2i1.4458
Mohd Khalil, N., Amin, H., & Azman, N. S. (2020). Compliance Intention to Pay Zakat on Salary. International Journal of Zakat. https://doi.org/10.37706/ijaz.v5i2.204
Muhammad, M., Mahri, A. J. W., Nurasiyah, A., & Saad, R. A. J. (2022). Factors Predicting Zakat Compliance Behaviour in Indonesia. International Journal of Zakat.
Muroqobatullah, S., & Zamzami, R. M. (2022). THE INFLUENCE OF INCOME, ACCOUNTABILITY, AND TRANSPARENCY ON THE CILEUNGSI COMMUNITY’S INTEREST IN PAYING ZAKAT THROUGH KITABISA.COM. CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE. https://doi.org/10.55047/cashflow.v1i4.245
Novrizaldi. (2020). Lembaga Zakat Berkontibusi Dalam Pengentasan Kemiskinan dan Mewujudkan SDM Unggul | Kementerian Koordinator Bidang Pembangunan Manusia dan Kebudayaan. In Kwmwnko PMK (p. 1). https://www.kemenkopmk.go.id/lembaga-zakat-berkontibusi-dalam-pengentasan-kemiskinan-dan-mewujudkan-sdm-unggul
Othman, Y. H.-, Alwi, I., Yusuff, M. S. S., & Saufi, M. S. A. M. (2017). The Influence of Attitude, Subjective Norm, and Islamic Religiosity on Compliance Behavior of Income Zakat Among Educators. International Journal of Academic Research in Business and Social Sciences. https://doi.org/10.6007/ijarbss/v7-i11/3549
Purnomowati, I., Budiarty, I. DA, & Prasetyo, T. (2022). E-Customer Relationship Management (E-CRM) in Building Customer Loyalty: Evidence from Zakat Fund Institutions in Indonesia. INTERNATIONAL JOURNAL OF EBUSINESS AND EGOVERNMENT STUDIES.
Rahim, D. A. A., & Mahmud, R. (2023). Intention to Pay Zakat on Digital Money Among Cryptocurrency Users in Malaysia. In Contributions to Management Science. https://doi.org/10.1007/978-3-031-27296-7_46
Rahmi, A. N. (2021). SHARIA ACCOUNTING LITERATION AND FRAUDS PREVENTIVE ON FINANCIAL REPORTING IN SHARIA FINANCIAL INSTITUTIONS. ISLAMICONOMIC: Jurnal Ekonomi Islam. https://doi.org/10.32678/ijei.v12i1.283
Ram Al Jaffri, S., & Roszaini, H. (2014). Determinants of zakah (Islamic tax) compliance behavior. Journal of Islamic Accounting and Business Research.
Ramadhan, F., Dewi, A. I., Soraya, A. N., & ... (2021). Seminar of Zakat Literation for Introduction Types of Zakat: Implementation in Puri Asri Housing Communities, Jetis District, Bantul Regency. Journal of Islamic ….
Ramadhani, R. Y., & Hapsari, M. I. (2022). Analisis Faktor-Faktor yang Mempengaruhi Niat Membayar Zakat Online Bagi Generasi Milenial. Jurnal Ekonomi Syariah Teori Dan Terapan. https://doi.org/10.20473/vol9iss20223pp401-412
Ramlee, S. F., Muchlis Gazali, H., & Amboala, T. (2023). FACTORS INFLUENCING THE INTENTION TO PAY ZAKAT ONLINE. I-IECONS e-Proceedings. https://doi.org/10.33102/iiecons.v10i1.103
Ridlwan, A. A., & Sukmana, R. (2018a). The Determinant Factors of Motivation to Pay Zakat in Regional Amil Zakat Agency of East Java. KARSA: Journal of Social and Islamic Culture, 25(2), 334. https://doi.org/10.19105/karsa.v25i2.1398
Ridlwan, A. A., & Sukmana, R. (2018b). The Determinant Factors of Motivation to Pay Zakat in Regional Amil Zakat Agency of East Java. KARSA: Journal of Social and Islamic Culture. https://doi.org/10.19105/karsa.v25i2.1398
Romero, R. C. (2023). Defining Transparency: A Functional Approach. EJournal of EDemocracy and Open Government. https://doi.org/10.29379/jedem.v15i1.714
Sofyan, S. (2018). PERAN LEMBAGA ZAKAT DALAM PENGENTASAN KEMISKINAN DI INDONESIA. Bilancia: Jurnal Studi Ilmu Syariah Dan Hukum. https://doi.org/10.24239/blc.v12i2.374
Sufyan, Y., & Mas’ud, F. (2022). Determinant Model of Decision to Use the Online Donation Platform: Technology Acceptance Model and Theory of Planned Behavior Approach. Jurnal Ekonomi Syariah Teori Dan Terapan. https://doi.org/10.20473/vol9iss20226pp884-897
Sukmawati, H., Wisandani, I., & Kurniaputri, M. R. (2022). Penerimaan dan Penggunaan Muzakki dalam Membayar Zakat Non-Tunai di Jawa Barat: Ekstensi Teori Technology of Acceptance Model. Jurnal Ekonomi Syariah Teori Dan Terapan. https://doi.org/10.20473/vol9iss20224pp439-452
Sussman, R., & Gifford, R. (2019). Causality in the Theory of Planned Behavior. Personality and Social Psychology Bulletin. https://doi.org/10.1177/0146167218801363
Syauqi, M., Anshori, M., & Mawardi, I. (2022). Motivation to Paying Zakat: The Role of Religiosity, Zakat Literacy, and Government Regulations. Al-Uqud : Journal of Islamic Economics. https://doi.org/10.26740/aluqud.v6n2.p276-294
Tamimah, T. (2020). Compliance Determinant Of Paying Zakat Maal. AL-FALAH : Journal of Islamic Economics. https://doi.org/10.29240/alfalah.v5i2.1228
Ulker-Demirel, E., & Ciftci, G. (2020). A systematic literature review of the theory of planned behavior in tourism, leisure and hospitality management research. Journal of Hospitality and Tourism Management. https://doi.org/10.1016/j.jhtm.2020.04.003
Utami, A. R., . H., & Yuliati, L. N. (2021). Behavior of Paying Zakat through Zakat Institutions. International Journal of Research and Review. https://doi.org/10.52403/ijrr.20211232
Yusfiarto, R., Setiawan, A., & Nugraha, S. S. (2020). Literacy and Intention to Pay Zakat. International Journal of Zakat. https://doi.org/10.37706/ijaz.v5i1.221
Published
2025-06-30
How to Cite
Salman, M., Iskandar Muda, Andri Soemitra, & Yoserizal. (2025). KEPUTUSAN MEMBAYAR ZAKAT MELALUI BAITUL MAL , 9(1), 177 - 192. https://doi.org/10.33059/jensi.v9i1.12295
Issue
Section
Articles
Copyright (c) 2025 Muhammad Salman, Iskandar Muda, Andri Soemitra, Yoserizal
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
.png)
