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All Journal International Journal of Zakat (IJAZ) Neraca Manajemen, Akuntansi, dan Ekonomi
Aulia, Rifka
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Religion Economics, Econometrics & Finance Environmental Science

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DETERMINANTS OF GENERATION Z WEST JAVA'S INTENTION TO ENDOW WAQF IN THE WAQF FOREST SECTOR: A THEORY OF REASONED ACTION (TRA) APPROACH Aulia, Rifka
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 5 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i5.12246

Abstract

Indonesia has the second highest deforestation rate in the world, causing many environmental problems. In addition, green waqf as an instrument of Islamic philanthropy has the concept of waqf forest, which is a forest utilization that cannot be converted. In addition, Indonesia has a huge waqf potential, but the collection is still very small. This study aims to identify the factors that influence West Java Generation Z's intention to donate to the waqf forest sector using the Theory of Reasoned Action (TRA) approach. The object of this research is generation Z in West Java who have never donated waqf in the waqf forest sector. This research method uses a quantitative method with a descriptive approach. The result is the interest of generation Z in Java Island in making waqf in the waqf forest sector is still relatively low, although the figures obtained almost touch the figures with a moderate category, but the figures are still far from expectations. Thus, strategic steps can be developed to maximize the collection of waqf through money in the waqf forest sector in maintaining the existence of forests as the lungs of the world while contributing to realizing the Sustainable Development Goals (SGDs), especially on point 13, climate change; and point 15, life on land.
Determinants of Muzakki Decisions in Choosing Zakat Payment Through Formal Institutions Amadea, Mojang Zulfa; Nurasyiah, Aas; Sastra, Ripan Hermawan; Aulia, Rifka
International Journal of Zakat Vol 10 No 3 (2025): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v10i3.672

Abstract

The significant gap between the potential zakat collection of Rp327.6 trillion and the actual realization of Rp22.4 trillion challenges zakat management in Indonesia. Rp61.258 trillion in zakat funds remain unrecorded in the National Zakat Report (LZN) due to informal payments through mosques, Islamic boarding schools, or directly to recipients, leading to potential dishonesty and inequality. This study aims to identify the factors influencing the decision to pay zakat through official Zakat Management Organizations (OPZ) in Indonesia, comparing urban and rural muzakki. The research employs Structural Equation Modelling - Multigroup Analysis (SEM-MGA) using SmartPLS for data analysis. The subjects are 400 muzakki in Indonesia who have paid zakat through OPZ. The research findings indicate that trust and accessibility significantly and positively impact the decision to pay zakat through OPZ for both urban and rural muzakki. However, zakat knowledge and income do not influence rural muzakki decisions but have a positive effect on urban muzakki. The regional classification moderates the impact of accessibility on the decision to pay zakat through OPZ but does not moderate the influence of trust, zakat knowledge, and income. This research provides a comparative analysis of urban and rural muzakki, offering new insights into regional differences in zakat payment behavior. The findings of this study also provide practical implications for zakat institutions and policymakers in aligning zakat programs with the Sustainable Development Goals (SDGs).
Co-Authors Amadea, Mojang Zulfa Nurasyiah, Aas Sastra, Ripan Hermawan