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All Journal Journal of Islamic Philanthropy and Disaster Indonesia Journal Of Zakat and Waqf
Amira Husnul Khatimah
Institut Agama Islam Negeri Parepare
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Bridging the Compliance Gap: How Trust in Zakat Institutions Influences Payment Behavior Among South Sulawesi Civil Servants Sulkarnain; Multazam Mansyur Addury; Amira Husnul Khatimah; Jaswarni
Journal of Islamic Philanthropy and Disaster (JOIPAD) Vol. 6 No. 1 (2026): January-June 2026
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joipad.v6i1.12551

Abstract

Introduction: This study aims to analyze the impact of the moderating variable of trust on the relationships between religiosity, zakat regulation, social pressure, and zakat compliance among State Civil Apparatus (ASN) in South Sulawesi. Research Methods: Employing a quantitative approach, data were collected from 150 ASN respondents residing in South Sulawesi. The hypotheses were tested using Moderated Regression Analysis (MRA). Results: The findings indicate that trust and religiosity have a direct, positive, and significant effect on zakat compliance. Conversely, zakat regulation and social pressure do not exert a significant direct influence. Crucially, trust acts as a significant moderator: it strengthens the positive effect of religiosity and, more importantly, activates a significant positive effect of zakat regulation on compliance. The moderating effect of trust on the relationship between social pressure and compliance was not found to be significant. Conclusion: The study concludes that institutional trust is a critical catalyst for zakat compliance, capable of enhancing spiritual motives and unlocking the potential of regulatory frameworks.
EFEKTIVITAS DAN UPAYA MAKSIMALISASI PENGELOLAAN ZAKAT PRODUKTIF OLEH BAZNAS KABUPATEN PINRANG TERHADAP PENINGKATAN KESEJAHTERAAN MUSTAHIK Amira Husnul Khatimah; Nurfadil Arham
Indonesia Journal of Zakat and Waqf Vol. 4 No. 1 (2025): Indonesia Journal of Zakat and Waqf
Publisher : Department of Management Zakat and Waqf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ijaza.v4i1.15119

Abstract

Analysis of the effectiveness of productive zakat management on the empowerment of mustahik in Pinrang Regency (case study of BAZNAS Pinrang Regency). The objectives of this study are to determine: (1) The form of productive zakat management at BAZNAS Pinrang Regency. (2) The effectiveness of methods or strategies of productive zakat management on the empowerment of mustahik at BAZNAS Pinrang Regency. This study used a qualitative research method with field research and data collection methods consisting of observation, interviews, and documentation. The results of this study show that: (1) The form of productive zakat management at BAZNAS Pinrang Regency is carried out through the Pinrang Peduli program, which is divided into traditional productive and creative productive programs and is specifically aimed at mustahik who will build businesses or develop existing businesses. (2) The effectiveness of the methods or strategies in productive zakat management for the empowerment of mustahik at BAZNAS Pinrang Regency is considered quite effective, as seen from how BAZNAS created the methods, namely, first, through planning. This planning is categorized by means of organization, implementation, mobilization, and supervision. Second, data collection or selection of mustahik needs to be carried out in empowering mustahik. This is because it is considered to provide effectiveness in the management of zakat so that assistance is not misdirected.
Co-Authors Jaswarni Multazam Mansyur Addury Nurfadil Arham Sulkarnain