Open Journal Systems
Anteseden Perilaku Membayar Zakat pada Badan Amil Zakat Nasional di Lumajang
Abstract
This research explains the antecedents of the behavior of paying zakat on the National Zakat Agency by developing Theory of Planned Behavior. The purpose of this study was to determine the effect of attitude, subjective norm, perceived control, trust and religiosity on intention to pay zakat of the Lumajang community at the Amil Zakat Board. This study used a questionnaire that was distributed with accidental sampling technique. The samples in this study were 100 Muzakki and Muzakki Candidates at Baznas in Lumajang. Analysis test using multiple regression. The results of this study indicate that the higher the attitude, subjective norms, trust and religiosity, the more intention to pay zakat on the Amil Zakat Board will increase. In contrast to the perceived control, it has a significant negative effect on intention to pay zakat. This is because the desire of muzakki to distribute zakat directly is greater than to distribute zakat to the amil zakat agency because it is in accordance with their own wishes. The implication of this research is to change the individual's unique behavior of BAZNAS to take a persuasive approach so that gradually the public's perception of the amount of reward if they distribute their zakat directly can change.
Keywords
References
Ahmad, Sanep dan Wahid, Hairunnizam. (2005). “Persepsi Agihan Zakat dan Kesannya terhadap Pembayaran Zakat Melalui Institusi Formal”. Jurnal Ekonomi Malaysia, 39, 53-69
Ahmad, S., Wahid, H., & Mohamad, A. (2006). Penswastaan Institusi Zakat dan Kesannya Ter-hadap Pembayaran Secara Formal Di Malaysia. International Journal of Management Studies, 13(2), 175–196.
Ali, M., Afiq, M. D., Izzat, A., Ridhwan, F., Farith, N. M., & Syafiq, W. M. (2017). Factors That InfluenceThe Zakat Collection Funds: A Case In Kuantan. South East Asia Journal of Contemporary Business, Eco-nomics and Law, 13(1
Anggita, Amelia. Yuliafitri, Indri (2020). Pengaruh Pengetahuan, Kepercayaan Dan PelayananLembaga Amil Zakat Terhadap Minat Membayar Zakat Di Lembaga Amil Zakat, ISEI Accounting Review Vol. IV, No. 1, 8–13
Ajzen, I., Brown, T. C., & Carvajal, F. (2004). Explaining the discrepancy between intentions and actions: The caseof hypothetical bias in contingent valuation.Pe rsonality and Social Psychology Bulletin, 30, 1108–1121. (4) (PDF) The Influence of Attitudes on Behavior. Available from: https://www.researchgate.net/publication/264000974_The_Influence_of_Attitudes_on_Behavior [accessed Aug 24 2020].
Amin, H., Rahman, A. R. A., Jr, S. L. S., & Hwa, A. M. C. (2011). Determinants of customers’ intention to use Islamic personal financing: The case of Malaysian Islamic banks. Journal of Islamic Accounting and Business Research, 2(1), 22–42.
Asnawi, Nur dan Masyhuri 2011, Metedologi Riset Manajemen Pemasaran, Malang: UIN Press
Baznas. (2018). Laporan Muzakki 2018. Lumajang : BAZNAS, https://kablumajang.baznas.go.id/laporan-muzakki-2019/
Dayakisni, Tri & Hudaniah. 2003. Psikologi Sosial. UMM Press : Malang
Fishbein, M, & Ajzen, I. (1975). Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research, Reading, MA: Addison-Wesley.
Huda, N. And Abdul Gofur. (2012). “Analisis Intensi Muzakki dalam Membayar.
Zakat Profesi”. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah. Vol. IV, No. 2:
-240.
Istikhomah, Asrori. (2019). Pengaruh Literasi Terhadap Kepercayaan Muzakki Pada Lembaga Pengelola Zakat Dengan Akuntanbilitas Dan Transparansi Sebagai Variabel Intervening. Economic Education Analysis Journal 8. 95-109.
Imelda, Sri.Rofi’i. Huwaida, Hikmayanti.,(2014), Pengaruh Sikap Dan Norma Subyektif Terhadap Minat Konsumen (Studi Pada PenggunaRefillTinta Printer DataprintDi Banjarmasin), SMART–Study & ManagementResearch, Vol XI,No.2, 39-51
Jayanto, Munawaroh, (2019). The Influences of Reputation, Financial Statement Transparency, Accountability, Religiosity, and Trust on Interest in Paying Zakat of Profession. Jurnal Dinamika Akuntansi. (Vol. 11). 59-69.
Pratiwi. (2018). Factors Influencing Muslims Compliance Behavior In Paying Zakah Of Income: A Case Study In Jayapura (A Non-Muslim Region In Indonesia). Journal of Islamic Studies. (Vol. 6). 70-88.
Ridlwan, Sukmana. (2017). The Determinant Factors of Motivation to Pay Zakat in Regional Amil Zakat Agency of East Java. Journal of Social and Islamic Culture. (Vol. 25). 1334-1345.
Sapingi, R, Ahmad, N, & Mohamad, M, A. (2011). 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.
Satrio, Eko dan Dodik Siswantoro. (2016). Analisis Faktor Pendapatan, Kepercayaan Dan Religiusitas Dalam Mempengaruhi Minat Muzakki Untuk Membayar Zakat Penghasilan Melalui Lembaga Amil Zakat. Jurnal Simposium Nasional Akuntansi. 1-22.
Sugiyono, (2013), Metodelogi Penelitian Kuantitatif, Kualitatif Dan R&D. Bandung: ALFABETA
Wahyudin, Wulandari Siti, dan Pradisti, Larisa. (2018). Analisis Intensi Membayar Zakat Berbeda Planned Behaviour Approach (Studi pada Lazis Baitul Arqam Purwokerto). Jurnal Ekonomi, Bisnis, dan Akuntansi. (vol 20), 1-9
Wibowo S. (2006). Relationship Marketing Inputs Terhadap Customer Loyalty Pada Industry Hospitality di Surabaya. Utilitas, Vol. 14 No. 2 Juni.
Yayat. Suharyat. (2009). Hubungan Antar Sikap, Minat dan Perilaku Manusia. Jurnal Region. Academia.edu
Yunus, Muhamad. (2016). Analisis Pengaruh Kepercayaan, Religiusitas Dan Kontribusi Terhadapat Minat Pedagang Mengeluarkan Zakat Di Baitul Mal (Studi Kasus Pada Pedagang Pasar Los Lhokseumawe). At-Tawassuth. Vol. 1. 95-124
Yusuf, Muhammad,. Ismail, Tubagus (2017), Pengaruh Pengetahuan Pajak, Pengetahuan Zakat Dan Sikap Terhadap Kepatuhan Wajib Pajak Musliam. Transparansi Jurnal Ilmiah Ilmu Administrasi. Volume 9, Nomor 02, 223-243
DOI: 10.21043/equilibrium.v8i2.8193
How To Cite This :
Copyright (c) 2020 Equilibrium: Jurnal Ekonomi Syariah
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.