Determinants of Muzakki Decision-Making to Pay Zakat in Baitulmaal Muamalat

Yunizar Yunizar(1*), Ola Danel(2)

(1) Universitas Padjadjaran
(2) Universitas Padjadjaran
(*) Corresponding Author

Abstract

Zakat is part of the five pillars of Islam, which is legally obligatory to do when one's property has touched the nishab and haul. Zakat has considerable potential to overcome economic problems, especially poverty. DKI Jakarta is the sixth largest city in Indonesia, with a majority Muslim population. So DKI Jakarta also has considerable zakat potential. However, there is a difference between the potential amount of zakat receipts in DKI Jakarta and the realization of zakat fund collection. This research aims to see the effect of religiosity, income, transparency, and service quality on the decision-making of muzakki to pay zakat in Baitulmaal Muamalat (a case study in DKI Jakarta). This research is the descriptive quantitative approach with multiple linear analysis methods. The sampling technique chosen in this research is probability sampling, Simple random sampling. The sample from this study amounted to 217 muzakki in DKI Jakarta, who distributed their zakat in Baitulmaal Muamalat. The analysis results show how the variables of religiosity, income, transparency, and service quality partially or simultaneously impact the decision-making of muzakki to pay zakat through baitulmaal muamalat in DKI Jakarta.

Keywords

religiosity; income; transparency; quality of services; decision to pay zakat

Full Text:

PDF

References

Abd. Wahab, N., Zainol, Z., & Abu Bakar, M. (2017). Towards developing service quality index for zakat institutions. Journal of Islamic Accounting and Business Research, 8(3), 326–333. https://doi.org/10.1108/JIABR-09-2015-0040

Abdullah, M., & Sapiei, N. S. (2018). Do religiosity, gender and educational background influence zakat compliance? The case of Malaysia. International Journal of Social Economics, 45(8), 1250–1264. https://doi.org/10.1108/IJSE-03-2017-0091

Afiyana, I. F., Nugroho, L., Fitrijanti, T., & Sukmadilaga, C. (2019). Tantangan Pengelolaan Dana Zakat di Indonesia dan Literasi Zakat. Akuntabel, 16(2), 222-229. Universitas Mulawarman.

Ahmad, A. N., Rahman, A. A., & Rahman, S. A. (2015). Assessing Knowledge and Religiosity on Consumer Behavior towards Halal Food and Cosmetic Products. International Journal of Social Science and Humanity, 5(1), 10–14. https://doi.org/10.7763/ijssh.2015.v5.413

Aisyah, S., & Sutejo, B. (2020). Pengaruh Kualitas Pelayanan, Pengetahuan, dan Kepercayaan terhadap Keputusan Muzakki dalam Membayar Zakat di Lembaga Amil Zakat Nurul Fikri Zakat Center Area Sampit. KEIZAI: E-Jurnal Kajian Ekonomi, Manajemen, & Akuntansi, 1(1), 50–59. https://doi.org/10.56589/keizai.v1i1.151

Amilahaq, F., & Kiryanto, K. (2021). Enhancing Accountability and Transparency of Zakat Management Organization. International Conference of Zakat, 5, 357–368. https://iconzbaznas.com/submission/index.php/proceedings/article/view/343%0Ahttps://iconzbaznas.com/submission/index.php/proceedings/article/download/343/174

Azman, F. M. N., & Bidin, Z. (2015). Factor Influencing Zakat Compliance Behavior on Saving. International Journal of Business and Social Research, 5(1), 118–128.

Azzahra, F., & Majid, M. S. A. (2020). What Drives Muzakki to Pay Zakat at Baitul Mal? Shirkah: Journal of Economics and Business, 5(1), 27. https://doi.org/10.22515/shirkah.v5i1.297

Bahri, E. S., Suhaeti, A., & Nasution, N. (2021). Trust, Religiousity, Income, Quality of Accounting Information, and Muzaki Decision to Pay Zakat. Jurnal Akuntansi Dan Keuangan Islam, 9(1), 39–58. https://doi.org/10.35836/jakis.v9i1.217

BAZNAS. (2020). Laporan BAZNAS dalam Penanganan Pandemi Covid-19. Badan Amil Zakat Nasional (Puskas BAZNAS).

Case, K. E., & Fair, R. C. (2007). Principles of Economics. Prentice Hall.

Farouk, A. U., Md Idris, K., & Saad, R. A. J. Bin. (2018). Moderating role of religiosity on Zakat compliance behavior in Nigeria. International Journal of Islamic and Middle Eastern Finance and Management, 11(3), 357–373. https://doi.org/10.1108/IMEFM-05-2017-0122

Fitrian, K. M., & Cholil, N. M. (2017). Strategi Pengumpulan Dana Zakat Pada Badan Amil Zakat Infaq Dan Shadaqah (Bazis) Provinsi DKI Jakarta. Jurnal Middle East And Islamic Studies, 4(1), 107–123.

Fitriyah, I. (2017). Faktor-faktor yang Mempengaruhi Keputusan Membayar Zakat Studi Kasus Masyarakat Sekitar Majlis Dzikir Wa Ta’lim Mihrobul Muhibbin. In Solid State Ionics. Universitas Islam Negeri Syarif Hidayatullah Jakarta.

Hildawati, H., Antong, A., & Ramadhan, A. (2021). Pengaruh Pemahaman, Trust, Dan Transparansi Lembaga Zakat Terhadap Minat Masyarakat Membayar Zakat Pada BAZNAS Kabupaten Luwu. Jurnal Akuntansi Dan Pajak, 21(02), 367–378. https://doi.org/10.29040/jap.v21i02.1340

Jayanto, P. Y., & Munawaroh, S. (2019). The Influences of Reputation, Financial Statement Transparency, Accountability, Religiosity, and Trust on Interest in Paying Zakat of Profession. Jurnal Dinamika Akuntansi, 11(1), 59–69.

Kadir, M. R. A., Sapuan, N. M., & Ramli, J. A. (2018). Intention to Make Waqf Contribution by Muslim Employees. Global Business and Management Research, 10(3), 429. https://search.proquest.com/docview/2159618058?accountid=46437

Khraim, D. H. (2010). Measuring Religiosity in Consumer Research From an Islamic. Journal of Economic & Administrative Sciences, 26(1), 52–78.

Kotler, P., & Keller, K. L. (2016). Marketing Management. Pearson Pretice Hall, Inc.

Kusnandar, V. B. (2022). Capai Rp 274 juta, PDRB Per Kapita DKI Jakarta Tertinggi Nasional pada 2021. Databoks.

Maisur, Arfan, M., & Shabri, M. (2015). Pengaruh Prinsip Bagi Hasil, Tingkat Pendapatan, Religiusitas Dan Kualitas Pelayanan Terhadap Keputusan Menabung Nasabah Pada Bank Syariah di Banda Aceh. Jurnal Magister Akuntansi, 4(2), 1–8.

Mannan, M. A. (1992). Ekonomi Islam: Teori dan Praktek. Intermasa.

Mohd Khalil, N., Amin, H., & Azman, N. S. (2020). Compliance Intention to Pay Zakat on Salary. International Journal of Zakat, 5(2), 37–50. https://doi.org/10.37706/ijaz.v5i2.204

Mukhibad, H., Fachrurrozie, F., & Nurkhin, A. (2019). Determinants of the Intention of Muzakki To Pay Professional Zakat. Share: Jurnal Ekonomi Dan Keuangan Islam, 8(1), 45–67. https://doi.org/10.22373/share.v8i1.4573

Mukhlis, A., & Beik, I. S. (2013). Analisis Faktor-faktor yang Memengaruhi Tingkat Kepatuhan Membayar Zakat: Studi Kasus Kabupaten Bogor. Al-Muzara’ah, 1(1), 83–106. https://doi.org/10.29244/jam.1.1.83-106

Mutmainah, L. (2015). The Influence of Accountability, Transparency, and Responsibility of Zakat Institution on Intention to Pay Zakat. Global Review of Islamic Economics and Business, 3(2), 108–119.

Nasim, A., & Romdhon, M. R. S. (2014). Pengaruh Transparansi Laporan Keuangan, Pengelolaan Zakat, Dan Sikap Pengelola Terhadap Tingkat Kepercayaan Muzakki. Jurnal Riset Akuntansi Dan Keuangan, 2(3), 550. https://doi.org/10.17509/jrak.v2i3.6603

Nurmalasari, D. (2020). Pengaruh Motivasi, Kualitas Pelayanan dan Religiusitas terhadap Minat Masyarakat menjad Muzakki pada Lembaga Amil Zakat (LAZ) Yatim Mandiri. Universitas Islam Negeri Syarif Hidayatullah.

Salmawati, & Fitri, M. (2018). Pengaruh Tingkat Pendapatan, Religiusitas, Akuntabilitas dan Kualitas Pelayanan terhadap Minat Muzzaki Membayar Zakat di Baitul Mal Kota Banda Aceh. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 3(1), 54–66.

Satria, N. P., & Ridlwan, A. A. (2019). Pengaruh Kualitas Layanan Dan Promosi Terhadap Keputusan Donatur Membayar ZIS di Surabaya. Jurnal Ekonomi Islam, 2(3), 64–71.

Schiffman, L. G., & Kanuk, L. L. (2001). Consumer Behavior. Prentice-Hall.

Sedjati, D. P., Basri, Y. Z., & Hasanah, U. (2018). Analysis of Factors Affecting the Payment of Zakat in Special Capital Region (DKI) of Jakarta. International Journal of Islamic Business & Management, 2(1), 24–34. https://doi.org/10.46281/ijibm.v2i1.50

Sugiyono. (2020). Metode Penelitian Kuantitatif, Kualitatif, dan R&D (2nd ed.). Alfabeta.

Syafitri, O. Y., Najla, Huda, N., & Rini, N. (2021). Tingkat Religiusitas dan Pendapatan: Analisis Pengaruh Terhadap Keputusan Membayar Zakat, Infaq dan Shadaqah. Jurnal Ilmiah Ekonomi Islam, 7(1), 34–40. https://doi.org/10.29040/jiei.v7i1.1915

Taha, R., Adam, F., Ali, N. N. M., & Ariff, A. M. (2017). Religiosity and Transparency in the Management of Zakat Institutions. Journal of Legal, Ethical and Regulatory Issues, 20(1), 1–9.

Terry, G. R. (1972). Principles of management. Richard D. Irwin, Inc.

Wibawanto, S. (2013). Pengambilan Keputusan Pembelian Konsumen: Pendekatan Fisiologis, Psikologis, Dan Religius. Fokus Bisnis : Media Pengkajian Manajemen Dan Akuntansi, 12(1), 118–127. https://doi.org/10.32639/fokusbisnis.v12i1.63

DOI: 10.23917/jisel.v6i1.21184

Article Metrics

Abstract view(s): 196 time(s)
PDF: 192 time(s)

Refbacks

  • There are currently no refbacks.