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All Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Asri Aminun
Universitas Riau
Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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ANALYSIS OF DETERMINANT FACTORS MUZAKKI'S SUSTAINABLE INTEREST: SHARIA COMPLIANCE AS A MEDIATING VARIABLE Asri Aminun; Kamaliah; Rosyetti
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 4 No. 1 (2026): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v4i1.4622

Abstract

This study aims to analyze the structural influence of Sharia Financial Literacy and Financial Statement Transparency on Muzakki's Sustainable Interest in paying zakat, both directly and indirectly through Sharia Compliance as a mediating variable at BAZNAS Riau Province. A quantitative approach was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM) analyzed via SmartPLS. Data were collected using 5-point Likert scale questionnaires distributed to 90 individual muzakki selected through cluster sampling. Findings reveal that Sharia Financial Literacy has a positive and significant effect on both Muzakki's Sustainable Interest and Sharia Compliance. Sharia Compliance significantly drives Sustainable Interest and partially mediates the relationship between literacy and sustainable interest. Conversely, Financial Statement Transparency shows no significant direct or indirect effect on Muzakki's Sustainable Interest or Sharia Compliance. The model exhibits strong explanatory power, accounting for 85.2% of the variance in Muzakki's Sustainable Interest. Practically, these findings guide regional BAZNAS to prioritize community Sharia financial education and spiritual alignment programs over purely administrative disclosures. Theoretically, this study offers novelty by integrating Sharia Compliance as a mediating variable, proving that internal religious factors outweigh external administrative factors in sustaining long-term zakat participation.
Co-Authors Kamaliah Kamaliah Rosyetti