Unveiling Zakat Decision: Exploring the Role of Religiosity, Moral Reasoning, Peer Influence, and System Fairness in Shaping Institutional Trust and Customer Zakat Intentions

Fitriah Dwi Susilowati, Ahmad Ajib Ridlwan, Achmad Yasin, Hilda Monoarfa, Anwar Adem Shikur

Abstract


Zakat is an Islam instrument used to help alleviate poverty and improve community welfare. Even though the potential of this instrument in Indonesia is very large, the income is still very low due to the lack of trust known as Muzakki (zakat payer). Therefore, this research aimed to explore the factors that influence Muzakki in zakat institutions and the provision intention. Data collected from a survey of 207 valid observations was validated using the partial least squares structural equation modeling (PLS-SEM) to examine the variables and examine the predictive relevance of the model. The results showed that peer influence and system fairness influence trust institutions, while zakat institution can improve fairness and transparency for Zakat recipients. Furthermore, to enhance the trust of Muzakki, marketers need to employ strategies to influence a group of individual to ensure customers are inclined to trust the zakat institution.


Keywords


zakat; religiosity; zakat optimalization, trust institution, zakat intention

Full Text:

PDF

References


Abioye, M.M.O., Mohamad, M.H.S. and Adnan, M.A. (2013), “Antecedents of zakat payers’ trust in an emerging zakat sector: an exploratory study”, Journal of Islamic Accounting and Business Research, 4 (1) 1, 4-25

Andam, A. C., & Osman, A. Z. (2019). Determinants of intention to give zakat on employment income: Experience from Marawi City, Philippines. Journal of Islamic Accounting and Business Research, 10(4), 528-545.

Aristiana, M., Waluyo, B. and & Muchtasib, A.B. (2019), “The factors that influence people interest in using a digital platform as a ZIS payment (case study Go-Pay)”, Proceeding of International Conference of Zakat, 50-59.

Baznas, P. (2020), “Outlook zakat nasional 2020”.

Beik, I. S., Arsyianti, L. D., & Permatasari, N. (2023). Analysis on the determinant of millennials’ zakat payment through digital platform in Indonesia: a multinomial logistic approach. Journal of Islamic Marketing.

Bin-Nashwan, S. A., Abdul-Jabbar, H., & Aziz, S. A. (2021). Does trust in zakat institution enhance entrepreneurs’ zakat compliance? Journal of Islamic Accounting and Business Research, 12(5), 768-790.

Bobek, D.D., Hageman, A.M. and Kelliher, C.F. (2013), “Analyzing the role of social norms in tax compliance behavior”, Journal of Business Ethics, 115 (3), 451-468.

Djaghballou, C.E., Djaghballou, M., Larbani, M. and Mohamad, A. (2018), “Efficiency and productivity performance of zakat funds in Algeria”, International Journal of Islamic and Middle Eastern Finance and Management, 11 (3), 474-494, available at: https://doi.org/10.1108/ IMEFM-07-2017-0185

Furner, C. P., Drake, J. R., Zinko, R., and Kisling, E. (2021). ―Online Review Antecedents of Trust, Purchase, and Recommendation Intention: A Simulation-Based Experiment for Hotels and AirBnBs‖. Journal of Internet Commerce: Vol.20 No. 2, pp. 1-25

Hair, J.F., Jr., Sarstedt, M., Hopkins, L. and Kuppelwieser, V. (2014), Partial least squares structural equation modeling (PLS-SEM)‖, European Business Review, 26 (2), 106-121.

Hassan, O. and Marston, C. (2010), “Disclosure measurement in the empirical accounting literature: a review article”, Financial Reporting and Reporting Special Interest Group Annual Conference, Glasgow.

Hou, Y., Wang, X., Wu, Y. J., & He, P. (2018). How does the trust affect the topology of supply chain network and its resilience? An agent-based approach. Transportation Research Part E: Logistics and Transportation Review, 116, 229-241.

Ilter, B., Bayraktaroglu, G., & Ipek, I. (2017). Impact of Islamic religiosity on materialistic values in Turkey. Journal of Islamic Marketing, 8(4), 533-557.

Jimenez, P. and Iyer, G.S. (2016), “Tax compliance in a social setting: the influence of social norms, trust in government, and perceived fairness on taxpayer compliance”, Advances in Accounting, 34, 17-26.

Kashif, M., Sarifuddin, S. and Hassan, A. (2015), “Charity donation: intentions and behaviour”, Marketing Intelligence and Planning, 33 (1), 90-102.

Kashif, M. and De Run, E.C. (2015), “Money donations intentions among Muslim donors: an extended theory of planned behavior model”, International Journal of Nonprofit and Voluntary Sector Marketing, 20 (1), 84-96.

Kashif and Jamal (2016), “Journal of Islamic accounting and business research article information”, The Dynamics of Zakat Donation Experience among Muslim:A Phenomenological Inquiry, pp. 1-16, available at: https://doi.org/10.1108/17590811211216041

Kashif, M., Jamal, K.F. and Rehman, M.A. (2018), “The dynamics of zakat donation experience among Muslims: a phenomenological inquiry”, Journal of Islamic Accounting and Business Research, 9 (1), 45-58.

Kohlberg, L. (1969), “Stage and sequence: the cognitive-developmental approach to socialization”, in Goslin D.A. (Ed.), Handbook of Socialization Theory, IL, Rand McNally, Chicago

Kurniaputri, M.R., Dwihapsari, R., Huda, N. & Rini, N. (2020), “Behavior and religiosity of millennials on paying zakat through digital platform of zakat institutions. [insensi perilaku dan religiusitas generasi millenials terhadap keputusan pembayaran ZIS melalui platform digital]”, Jurnal Ekonomi Dan Bisnis, 7 (2), 15-22.

Lisi, G. (2015), “Tax morale, tax compliance and the optimal tax policy”, Economic Analysis and Policy, 45, 27-32.

Mathwick, C., Wiertz, C., & De Ruyter, K. (2008). Social capital production in a virtual P3 community. Journal of consumer research, 34(6), 832-849

Musimenta, D., Nkundabanyanga, S.K., Muhwezi, M., Akankunda, B. and Nalukenge, I. (2017), “Tax compliance of small and medium enterprises: a developing country perspective”, Journal of Financial Regulation and Compliance, 25 (2), 149-175.

Mustafa, M.O.A., Mohamad, M.H.S. and Adnan, M.A. (2013), “Antecedents of zakat payers’ trust in an emerging zakat sector: an exploratory study”, Journal of Islamic Accounting and Business Research, 4 (1), 4-25, available at: https://www.emeraldinsight.com/doi/abs/10.1108/ 17590811311314267.

Passini, S. (2010), “Moral reasoning in a multicultural society: moral inclusion and moral exclusion”, Journal for the Theory of Social Behaviour, 40 (4), 435-451.

Sawmar, A. A., & Mohammed, M. O. (2021). Enhancing zakat compliance through good governance: a conceptual framework. ISRA International Journal of Islamic Finance, 13(1), 136-154.

Schultz, C., Einwiller, S., Seiffert, Brockmann, J. and Weitzl, W. (2019), “When reputation influences trust in nonprofit organizations. The role of value attachment as moderator”, Corporate Reputation Review, 22 (4), 159-170.

Thurston, P.W. and McNall, L. (2010), “Justice perceptions of performance appraisal practices”, Journal of Managerial Psychology, 25 (3), 201-228.

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




DOI: http://dx.doi.org/10.21043/ziswaf.v10i2.25455

Refbacks

  • There are currently no refbacks.


Copyright (c) 2024 ZISWAF: JURNAL ZAKAT DAN WAKAF

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

images

http://journal.stainkudus.ac.id/indexing/moraref.jpg http://journal.stainkudus.ac.id/indexing/sinta.jpg https://repository.binausadabali.ac.id/tes/slot gacor