Preferensi Muzakki Dalam Memilih Membayar Zakat di Lembaga Zakat Formal

Ma'fiyah Ma'fiyah, Sheila Ardilla Yughi, Taufik Awaludin

Abstract


This study aims to identify the dominant factors that influence muzakki in choosing to pay zakat to formal zakat institutions in aspects of individual and institutional perspectives and provide recommendations related to efforts to increase the collection of zakat funds from the community. The research method used is descriptive, factor and mean analysis. Descriptive analysis was used to explain the demographics of respondents while factor analysis and mean analysis were used to obtain the dominant factors affecting muzakki in paying zakat to the Formal Zakat Institution. The results of the study get in the aspect of individual perspective that predominantly influence muzakki paying zakat to formal zakat institutions sequentially is the knowledge of zakat, faith and religiosity as well as awareness and trust while in the perspective of institutional perspectives are management credibility, institutional credibility, service quality and socialization. The advice given is formal institution zakat amil must professionally manage the institution and have standard operating procedures especially related to the procedure of receiving zakat and commitment to implement it properly. In addition, zakat institutions must inform the general profile of the institution and report on zakat funds regularly. Zakat institutions also have the best online payment facilities.

Keywords


Muzakki; Faktor; Lembaga Zakat Formal; Analisis Faktor

Full Text:

PDF

References


Abdullah, N. Derus, A.M. Al Malkawi, N. H.A. “The effectiveness of zakat in alleviating poverty and inequalities: a measurement using a newly developed technique”. Humanomics. Vol 1 No. 3: 314-329 (2015).

Abu Bakar, N.B. Rashid, H.M.A. “Motivations of paying zakat on income: evidence from Malaysia”. International Journal of Economics and Finance. Vol. 2 No. 3 (2010).

Ahmad, Z.A. Sholihin, M. Accounting – nonaccounting information’s effect toward decision to pay zakat. Prosiding International Conference on Islamic Perspective of Accounting, Finance, Economics and Management (IPAFEM), 17-19 Agustus 2016, Yogyakarta, 2016.

Ali, A.F.M. Abd. Rashid, Z. Johari, F. Abd. Aziz, M.R. “The effectiveness of zakat in reducing poverty incident: an analysis in kelantan, Malaysia”. Asian Social Science. Vol. 11 No. 21 (2015).

Asmuni, M. “Zakat profesi dan upaya menuju kesejahteraan sosial”. Jurnal Ekonomi Islam La Riba. Vol 1: 43-56 (2007).

Azman F.M.N., Bidin Z. Zakat compliance intention behavior on saving. Proceedings Of World Universities’ Islamic Philanthroph Conference, 2013.

Azman, F.M.A. Bidin, Z. “Factors influencing zakat compliance behavior”. International Journal of Business and Social Research. Vol 05 No. 1 (2015).

[BAZNAS] Badan Amil Zakat Nasional. Indonesia Zakat Outlook 2017. Jakarta, 2017.

Bidin, Z. Md. Idris, K. Mohd. Shamsudin, F. “Predicting compliance intention on zakah on employment income in malaysia: an application of reasoned action theory”. Jurnal Pengurusan. Vol 28: 85-102 (2009).

Dahlan T. Faktor faktor yang mempengaruhi intensitas muzakki menunaikan zakat pada baitul mal masjid jami an-nur. Tesis. Program Studi Kajian Timur Tengah dan Islam Pasca Sarjana Universitas Indonesia, Jakarta, 2008.

Embong, M.R. Taha, E. Mohd. Nor, M.N. “Role of zakat to eradicate poverty in Malaysia”. Jurnal Pengurusan. Vol 39: 141-145 (2013).

Firdaus, M. Beik, I.S. Irawan, T. Juanda, B. “Economic estimation and determinations of zakat potential in Indonesia”. IRTI Working Paper Series. WP No. 1433-07 (2012).

Huda, N. Anggraini, D. Mardoni, K.M.A.Y. Rini, N. “Prioritas solusi permasalahan pengelolaan zakat dengan metode ahp (studi di banten dan kalimantan selatan)”. Jurnal Al- Iqttishad. Vol VI. No 2 (2014).

Indahsari, K. “Preferensi individu muslim dalam penyaluran zakat, infak, shadaqah dan waqaf (ziswa): kendala pembangunan sektor ketiga”. Media Trend. Vol 8 No. 2 (2013).

Jaelani A. Pengaruh kualitas pelayanan dan social marketing lembaga amil zakat (laz) terhadap keputusan berzakat muzakki (studi kasus pada rumah zakat indonesia). Tesis. Program Studi Kajian Timur Tengah dan Islam Pasca Sarjana Universitas Indonesia, Jakarta, 2008.

Khraim, H. “Measuring religiosity in consumer research from Islamic perspective”. International Journal of Marketing Studies. Vol. 2 No. 2 (2010).

Majid, M.S.A. “The motivation of muzakki to pay zakah: study at the baitul mal aceh”. Jurnal Signifikan. Vol. 6 No. 1 (2017).

Md. Idris, K. Bidin, Z. Saad, R.A.J. “Islamic religiosity measurement and its relationship with business income zakat compliance behavior. Jurnal Pengurusan”. Vol 34 (2012).

Merlinda, S. Burhan, U. Ekawaty, M. “The determinant of moslem’s decision in performing commerce zakat payment: case study in malang city, east java province”. International Journal of Science and Local Economic Governance. Vol 7 No. 1 (2016).

Muda, M. Marzuki, A. Shaharuddin, A. Factors influencing individual participation in zakat contribution: exploratory investigation. Seminar for Islamic banking and Finance, 29-30 Agustus 2006.

Mukhlis, A. Beik, I.S. “Analisis faktor-faktor yang memengaruhi tingkat kepatuhan membayar zakat: studi kasus kabupaten bogor”. Jurnal Al- Muzara’ah. Vol 1 No. 1 (2013).

Mustafa, M.O.A. Mohamad, M.H.S. Adnan, M.A. “Antecedents of zakat payers’ trust in an emerging zakat sector: an exploratory study”. Journal of Islamic Accounting and Business Research. Vol. 4 No. 1 (2013).

Saad, R.A.J. Haniffa, R. “Determinants of zakah (Islamic tax) compliance behavior”. Journal of Islamic Accounting and Business Research. Vol. 5 No. 2 (2014).

Zainal, H. Bakar, A.A. Saad, R.A.J. “Reputation, satisfaction of zakat distribution and service quality as determinant of stakeholder trust in zakat institutions”. International Journal of Economics and Financial Issues. Vol. 6 (2016).




DOI: http://dx.doi.org/10.29240/alfalah.v3i2.535

Refbacks



Copyright (c) 2018 Ma'fiyah Ma'fiyah, Sheila Ardilla Yughi, Taufik Awaludin

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

INDEXED BY:

Crossref Moraref Google Scholar Indonesia One Search Academia.Edu PKP Index BASEDimensions