Determinants Of Interest In Paying Professional Zakat With The Image Of The Institution As A Moderation Variable
Keywords:
Zakat compliance, Institutional Image, Theory of Planned Behavior, ReligiosityAbstract
The purpose of this study is to analyze and determine the factors that influence the interest in distributing professional zakat. This study was developed by interpreting the image of the institution as a moderating variable. Data were analyzed using the Structural Equation Model (SEM) with the help of the SmartPLS 3.0 application. This study found that religiosity and perceived behavioral control have a significant influence on the interest in paying professional zakat. Meanwhile, subjective norms and attitudes do not have a significant influence on the interest in paying professional zakat. It was also found that the image of the institution is able to strengthen the influence of religiosity and behavioral control on interest in professional zakat activities. Meanwhile, the image of the institution is unable to strengthen the influence of attitudes and subjective norms. The theoretical implications of this study are to provide new input related to the development of planned behavior variables related to zakat interest and this study examines several new variables that are rarely tested in previous studies.References
Abashah, A., Samah, I. H. A., Saraih, U. N., Rashid, I. M. A., Ramlan, S. N., & Radzi, W. N. S. W. M. (2018). The impact of attitude and subjective norms towards zakat compliance behavior in Malaysia. International Journal of Engineering and Technology(UAE), 7(3), 171–174. https://doi.org/10.14419/ijet.v7i3.21.17155
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
Akuntansi, J., & Jember, U. (2022). Jurnal Akuntansi Universitas Jember Vol. 20 No. 1 (2022). 20(1), 33–45.
Al-Mamun, A., Haque, A., & Jan, M. T. (2020). Measuring perceptions of Muslim consumers toward income tax rebate over zakat on income in Malaysia. Journal of Islamic Marketing, 11(2), 368–392. https://doi.org/10.1108/JIMA-12-2016-0104
Ancok, D., Ardani, S., & Suroso, F. N. (2005). No Title (Cetakan ke). Pustaka Pelajar.
Angelina, P. J. J., & Japarianto, E. (2014). Analisis Pengaruh Sikap, Subjective Norm dan Perceived Behavioral Control Terhadap Purchase Intention Pelanggan SOGO Department Store di Tunjungan Plaza Surabaya. Jurnal Strategi Pemasaran, 2(1), 1–7.
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
Azman, F. M. N., & Bidin, Z. (2015). Zakat Compliance Intention Behavior on Saving. International Journal of Business and Social Research, 5(1), 118–128.
Bin-Nashwan, S. A., Abdul-Jabbar, H., Aziz, S. A., & Haladu, A. (2020). Zakah compliance behavior among entrepreneurs: economic factors approach. International Journal of Ethics and Systems, 36(2), 285–302. https://doi.org/10.1108/IJOES-09-2019-0145
Charles Y. Glock, & Stark, R. (1965). Religion and Society in Tension (3rd ed.). Rand McNally.
D.B., L., & S.H, B. (2003). Measuring Advertising Effectiveness. McGraw-Hill.
Farouk, A. U., Md Idris, K., & Saad, R. A. J. (2018). Determinants of Attitude Towards Zakat on Employment Income in Nigeria. International Journal of Banking and Finance, 13(1), 29–48. https://doi.org/10.32890/ijbf2017.13.1.8497
Fildayanti, D. A. (2022). PENGARUH SIKAP, NORMA SUBJEKTIF DAN PENGETAHUAN TERHADAP NIAT MEMBAYAR ZAKAT PERTANIAN DENGAN RELIGIUSITAS SEBAGAI VARIABEL MODERATING (Studi pada Masyarakat Kabupaten Luwu Timur).
Firdaus, D. H., Trapsila, A. P., & Ramadhita, . (2020). Altruism, Religiosity and Happiness among Zakat Payers in Surabaya, Indonesia. 50, 1204–1209. https://doi.org/10.5220/0009924912041209
Harrison, S. (2007). Markets Guide Public Relations: An Introduction. Routledge.
Huda, N., Rini, N., Mardoni, Y., & Putra, P. (2012). The Analysis of Attitudes , Subjective Norms , and Behavioral Control on Muzakki ’ s Intention to Pay Zakah. International Journal of Business and Social Science, 3(22), 271–279.
Indriana, Y., Desiningrum, D. R., & Kristiana, I. F. (2011). Religiositas, Keberadaan Pasangan Dan Kesejahteraan Sosial (Social Well Being) Pada Lansia Binaan Pmi Cabang Semarang. Jurnal Psikologi, 10(2), 184–193.
Kashif, M., Faisal Jamal, K., & Abdur Rehman, M. (2018). The dynamics of Zakat donation experience among Muslims: a phenomenological inquiry. Journal of Islamic Accounting and Business Research, 9(1), 45–58. https://doi.org/10.1108/JIABR-01-2016-0006
Ma’sum, T. (2020). Eksistensi Manajemen Pemasaran dalam Membangun Citra Lembaga Pendidikan. Jurnal Intelektual: Jurnal Pendidikan Dan Studi Keislaman, 10(2), 133–153. https://doi.org/10.33367/ji.v10i2.1243
Najela, N. T. (2019). Pengaruh Norma Subjektif dan Persepsi Kontrol Perilaku terhadap Niat Beli Ulang. 14–32.
Nur’aini, H., & Rasyid Ridla. (2015). Pengaruh Kualitas Pelayanan, Citra Lembaga Dan Religiusitas Terhadap Minat Muzakki Untuk Menyalurkan Zakat Profesi (Studi di Pos Keadilan Peduli Ummat Yogyakarta). Jurnal Md, 1(2), 207–228.
Nuryana, F. (2016). Pengaruh Sikap, Norma Subjektif Dan Kontrol Perilaku Terhadap Niat Kepatuhan Muzakki Pegawai Negeri Sipil (Pns) Dalam Membayar Zakat Profesi Pada Badan Amil Zakat (Baz) Kabupaten Sumenep”. NUANSA: Jurnal Penelitian Ilmu Sosial Dan Keagamaan Islam, 13(2), 383. https://doi.org/10.19105/nuansa.v13i2.1105
Pratiwi, I. E. (2018). Factors influencing muslims compliance behavior in paying Zakah of income: A case study in Jayapura (a non-muslim region in Indonesia). Qudus International Journal of Islamic Studies, 6(1), 69–88. https://doi.org/10.21043/qijis.v6i1.3718
Raedah Sapingi, N. A. & M. M. (2011). A Study On Zakah Of Employment Income: factors That Influence Academics Intention To Pay Zakah. 2nd INTERNATIONAL CONFERENCE ON BUSINESS AND ECONOMIC RESEARCH (2nd ICBER 2011) PROCEEDING A, 2492–2507.
Rahmawati, H. K. (2016). Kegiatan Religiusitas Masyarakat Marginal di Argopuro. Jurnal Community Development, 1(2), 35–52.
Rendi, A. (2017). Pengaruh Kualitas Pelayanan Dan Citra Lembaga Terhaadap Minat Mayarakat Berzakat di Laznas DPU DT Cabang Palembang.
Romli, S. (2019). Persepsi Guru PNS Kecamatan Mersam Kabupaten Batanghari Provinsi Jambi terhadap Zakat Profesi. Jurnal Riset Mahasiswa Dakwah Dan …, 1(5), 54–55.
Sadallah, M., Abdul-Jabbar, H., & Aziz, S. A. (2023). Promoting zakat compliance among business owners in Algeria: the mediation effect of compliance intention. Journal of Islamic Marketing, 14(6), 1603–1620. https://doi.org/10.1108/JIMA-11-2021-0366
Setiawan, F. (2019). Pengaruh Religiusitas dan Reputasi Terhadap Minat Muzakki Dalam Membayar Zakat Profesi. Jurnal Ilmu Manajemen, 8(1), 13–21.
Sholihin, M., & Ratmono, D. (2021). Analisis SEM-PLS dengan WarpPLS 7.0 untuk hubungan nonlinier dalam penelitian sosial dan bisnis. Penerbit Andi.
Sofiyani, I., & Kristiyono, A. (2020). Analisis Pengaruh Citra Lembaga, Kualitas Layanan dan Religiusitas terhadap Keputusan Muzaki Membaya Zakat dengan Minat sebagai Variabel Moderating. Jesya (Jurnal Ekonomi & Ekonomi Syariah), 4(1), 74–81. https://doi.org/10.36778/jesya.v4i1.284
Sugiyono, D. (2013). Metode penelitian pendidikan pendekatan kuantitatif, kualitatif dan R&D.
Trafimow, D., Sheeran, P., Conner, M., & Finlay, K. A. (2002). Evidence that perceived behavioural control is a multidimensional construct: Perceived control and perceived difficulty. British Journal of Social Psychology, 41(1), 101–121. https://doi.org/10.1348/014466602165081
Ur Rehman, A., Aslam, E., & Iqbal, A. (2021). Factors influencing the intention to give zakāt on employment income: evidence from the Kingdom of Saudi Arabia . Islamic Economic Studies, 29(1), 33–49. https://doi.org/10.1108/ies-05-2020-0017
Zanna, M. P., Olson, J. M., & Fazio, R. H. (1980). Attitude-behavior consistency: An individual difference perspective. Journal of Personality and Social Psychology, 38(3), 432–440. https://doi.org/10.1037/0022-3514.38.3.432
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Izzuna Davi
This work is licensed under a Creative Commons Attribution 4.0 International License.
