<![CDATA[ABSTRACT The development of online almsgiving has transformed philanthropic practices while also raising the need to understand the relationship between religious values and students’ attitudes. This study aimed to analyze the relationship between the level of Islamic religious understanding and attitudes toward online almsgiving among students at SMKN 1 Dlanggu, Mojokerto. The study employed a quantitative approach with a correlational design involving 320 students selected through Simple Random Sampling. Data were collected using an Islamic religious understanding test and an attitude questionnaire on online almsgiving administered through Google Forms. The data were then analyzed using normality, linearity, and simple linear regression tests. The results showed that students’ Islamic religious understanding was categorized as high, accounting for 75% (M = 29; SD = 5.21), while attitudes toward online almsgiving were predominantly categorized as moderate, accounting for 60% (M = 59; SD = 6.4). Regression analysis revealed a positive and statistically significant relationship (p < 0.001; R = 0.230; R² = 0.053). The model explained 5.3% of the variance in attitudes, while the remaining 94.7% was not explained by the model. These findings indicate that Islamic religious understanding is positively associated with attitudes toward online almsgiving, although the relationship is relatively weak. Therefore, Islamic Religious Education should be contextualized with students’ digital lives. ABSTRAK Perkembangan sedekah melalui media digital menghadirkan perubahan dalam praktik filantropi sekaligus menuntut pemahaman mengenai keterkaitan nilai keagamaan dengan sikap peserta didik. Penelitian ini bertujuan menganalisis hubungan antara tingkat pemahaman agama Islam dan sikap terhadap sedekah online pada siswa SMKN 1 Dlanggu, Mojokerto. Penelitian menggunakan pendekatan kuantitatif dengan desain korelasional yang melibatkan 320 siswa sebagai responden melalui teknik Simple Random Sampling. Data dikumpulkan menggunakan tes pemahaman agama Islam dan angket sikap terhadap sedekah online melalui Google Form, kemudian dianalisis dengan uji normalitas, uji linearitas, dan regresi linear sederhana. Hasil penelitian menunjukkan bahwa pemahaman agama Islam siswa berada pada kategori tinggi sebesar 75% (M = 29; SD = 5,21), sedangkan sikap terhadap sedekah online dominan berada pada kategori sedang sebesar 60% (M = 59; SD = 6,4). Analisis regresi memperoleh hubungan positif dan signifikan (p < 0,001; R = 0,230; R² = 0,053). Model penelitian menjelaskan 5,3% variasi sikap, sedangkan 94,7% lainnya belum terjelaskan oleh model. Temuan ini menegaskan bahwa pemahaman agama Islam berkaitan dengan sikap terhadap sedekah online, meskipun kekuatan hubungannya relatif lemah, sehingga pembelajaran PAI perlu dikontekstualisasikan dengan realitas kehidupan digital siswa.]]>
