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Pengaruh Transparansi, Akuntabilitas, dan Literasi Zakat terhadap Preferensi Muzakki Dalam Memilih Distribusi Zakat Nugroho, Anton Priyo; Syam, Fahmi; Semmawi, Ramli; Sasono, Heri; Hasibuan, Kalijunjung
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.1754

The process of collecting, managing and distributing zakat is ideally carried out by the Zakat Management Organization (OPZ). In Indonesia there are two types of OPZ which are recognized by law (UU No. 23 of 2011 concerning Zakat Management), the Amil Zakat Agency (BAZNAS) and the Amil Zakat Institution (LAZ). This research aims to determine the influence of transparency, accountability and zakat literacy on muzakki preferences in choosing zakat distribution. The population and sample in this study were muzakki who had paid zakat at the Amil Zakat Institution using a probability sampling technique: simple random which was successfully obtained as many as 180 respondents in this study. The results of this research show that the variables of transparency, accountability and zakat literacy influence muzakki preferences in choosing zakat distribution. Keywords: Transparency, Accountability, Zakat Literacy, and Muzakki Preferences

Analisis Penggunaan Pembayaran Paylater terhadap Perilaku Konsumsi Masyarakat dalam Pandangan Islam Nugroho, Anton Priyo
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1789

The market has experienced unprecedented growth in recent years, which has significantly impacted the way consumers conduct their consumption behavior by offering a new payment method called PayLater. PayLater is intended to direct people to consumptive behavior in purchasing products because of the payment process later. In fact, Islam has certain principles regarding consumption activities, including the prohibition of waste in personal and collective consumption. So, in Islam, consumption must be based on needs, not just to fulfill desires which of course have no end. This research aims to determine the effect of using PayLater on Islamic consumption behavior by using three X variables including Convenience (X1), Trust (X2) and Lifestyle (X3). This research uses a quantitative approach with a population of 150 respondents. The data collection technique used was by distributing questionnaires online via Google Form. Data analysis techniques use the Classic Assumption test, Multiple Linear Regression Test using the t test, F test and coefficient of determination test. The results obtained from this research using the SPSS program obtained results from the coefficient of determination test of 94% while the remaining 6% was influenced by external variables. Multiple linear regression of the variables Convenience (X1), Trust (X2) and Lifestyle (X3) which have an influence on the PayLater Usage Behavior variable (Y).

Community Assistance in Utilizing Sharia-Based Digital Banking Nugroho, Anton Priyo; Asfahani, Asfahani; Sugiarto, Fitrah; HS, Sufyati; Setiono, Agus; Sain, Zohaib Hassan
Amalee: Indonesian Journal of Community Research and Engagement Vol. 4 No. 2 (2023): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v4i2.2948

As one of the industries engaged in the business and financial sector, banks are certainly required to keep abreast of developments by advances in technology and information. The application of digitalization in the banking industry, especially Sharia Banking, is expected to create speed, convenience, flexibility, and convenience in non-cash transactions in society. This service activity aims to educate the public regarding the benefits and advantages of Sharia Digital Banking products and non-cash transactions. The participatory community empowerment method uses the Participatory Rural Appraisal (PRA) model. As a result of this activity, the public will receive new and accurate information on the use of Digital Banking products and be careful in non-cash transactions to avoid various financial crimes and increase public perception and knowledge of the development of Islamic Financial Literacy.

Pengaruh Transparansi, Akuntabilitas, dan Literasi Zakat terhadap Preferensi Muzakki Dalam Memilih Distribusi Zakat Nugroho, Anton Priyo; Syam, Fahmi; Semmawi, Ramli; Sasono, Heri; Hasibuan, Kalijunjung
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.1754

The process of collecting, managing and distributing zakat is ideally carried out by the Zakat Management Organization (OPZ). In Indonesia there are two types of OPZ which are recognized by law (UU No. 23 of 2011 concerning Zakat Management), the Amil Zakat Agency (BAZNAS) and the Amil Zakat Institution (LAZ). This research aims to determine the influence of transparency, accountability and zakat literacy on muzakki preferences in choosing zakat distribution. The population and sample in this study were muzakki who had paid zakat at the Amil Zakat Institution using a probability sampling technique: simple random which was successfully obtained as many as 180 respondents in this study. The results of this research show that the variables of transparency, accountability and zakat literacy influence muzakki preferences in choosing zakat distribution. Keywords: Transparency, Accountability, Zakat Literacy, and Muzakki Preferences

Implementasi Pajak di Negara-Negara Muslim (Studi Banding Negara-Negara Arab, Indonesia, dan Malaysia) Mawftiq, Rarasati; Nugroho, Anton Priyo; Gustanto, Edo Segara
LABATILA : Jurnal Ilmu Ekonomi Islam Vol 9 No 02 (2025)
Publisher : Lembaga Penelitian dan Pengembangan Masyarakat IAINU Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33507/lab.v9i02.3336

This study examines the implementation of taxation in Islamic countries through a comparative analysis of Arab states, Indonesia, and Malaysia. Taxation serves as a vital instrument for sustaining national budgets, yet its application differs across countries depending on economic structures, political settings, and religious considerations. In Arab states, particularly within the Gulf region, personal income tax is generally absent, as state revenues rely heavily on oil and gas resources. Instead, fiscal diversification is achieved through zakat, corporate taxation, and value-added tax (VAT). Indonesia, as the most populous Muslim-majority country, places strong reliance on taxation as the backbone of its national budget, primarily through income tax, corporate tax, and VAT, while zakat is managed by religious institutions in a complementary manner. Malaysia adopts a hybrid approach by maintaining modern tax instruments such as personal and corporate taxes while simultaneously integrating zakat management under state religious authorities, thereby harmonizing fiscal and religious obligations. The findings highlight that taxation systems in Islamic countries are not uniform but shaped by their unique socio-economic realities. Gulf states offer tax incentives with limited direct taxation, Indonesia emphasizes a progressive tax system, while Malaysia seeks to balance taxation and zakat. This comparison underscores the diversity of fiscal models in Islamic contexts and their adaptability to local conditions.

Optimalisasi Pemasaran Zakat di Indonesia: Wawasan Strategis dari Tinjauan Literatur yang Sistematis Nugroho, Anton Priyo; Hamdani, Lukman; Waluya, Atep Hendang
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.2957

Zakat serves as a vital instrument of Islamic philanthropy that enhances social welfare and fosters sustainable socioeconomic progress. Nevertheless, its vast potential in Indonesia remains underutilized. This study aims to provide a comprehensive understanding of zakat marketing to guide practitioners and policymakers in maximizing zakat contributions. Employing a Systematic Literature Review (SLR) approach, the research explores the strategic dimensions influencing zakat marketing effectiveness. The findings reveal four principal dimensions: technological innovation, demographic characteristics, zakat literacy and religiosity, and fundraising with financial security. Organizational strategies encompass digital content inclusiveness, Sharia-based marketing, zakat education, and collection mechanisms, while individual determinants include social media influence, campaign awareness, religiosity, and gender-related financial behavior. The study concludes that integrating digital tools and literacy-based strategies can significantly improve zakat collection and distribution. It also highlights the need for future research to expand global perspectives, adopt diverse methodologies, and examine external socio-economic factors affecting zakat participation.

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