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All Journal Dinamika Pendidikan JAM : Jurnal Aplikasi Manajemen Jurnal Ekonomi dan Bisnis Islam Jurnal Dimensi Ikonomika : Jurnal Ekonomi dan Bisnis Islam Journal of Geoscience, Engineering, Environment, and Technology Jurnal Pemberdayaan Masyarakat: Media Pemikiran dan Dakwah Pembangunan Review of Islamic Economics and Finance Akademika : Jurnal Pemikiran Islam Journal of Indonesian Economy and Business Jurnal Pengabdian Masyarakat dan Riset Pendidikan Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Journal of Islamic Economic Laws
Ismail, Shafinar
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Religion Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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Journal : Akademika : Jurnal Pemikiran Islam

 1 
DETERMINANTS OF ZAKAT COMPLIANCE BEHAVIOR IN URBAN MUSLIM ENTREPRENEURS IN MATARAM CITY WEST NUSA TENGGARA Bonang, Dahlia; Widiastuti, Tika; Yuliatul Hijriah, Hanifiyah; Ismail, Shafinar
AKADEMIKA: Jurnal Pemikiran Islam Vol 28 No 1 (2023)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Institut Agama Islam Negeri Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/akademika.v28i1.6409

Abstract

This study aims to assess determinants of small and medium enterprises (SMEs) owners’ compliance behavior in paying zakat (alms). In addition, the sample population comprised 176 SMEs owners in Mataram City who served as participants. Data were collected through online survey instruments using the purposive sampling method. The testing technique and data analysis were carried out using Structural Equation Modeling (SEM). The results showed that zakat literacy, Islamic egalitarianism, and moral norms influenced intention of SMEs owners to pay zakat, while intention affected compliance behavior. This study was essential for zakat institutions to develop new strategies to facilitate compliance behavior, considering the great potential in Indonesia. In addition, the fair and equitable distribution of zakat funds to asnaf (noun group of people worthy of receiving Muslim tithe) was expected to encourage SMEs owners to fulfill their obligation through zakat institutions by increasing the level of trust.
Co-Authors Abd Rahman, Nur Hayati Adamsah, Bahtiar Ahmad, Nurbarirah Amalia, Farah Aminullah Assagaf Anggrainy Putri Ayuningrum Antonius Setyadi Arna Suryani, Arna Asmadillah, Fifin Beta, Raja Mayang Delima Mohd Bonang, Dahlia Destami, Gina Dery Evi Sopiah, Evi Sopiah Fauzi, Muchamad Firman Menne Firmansyah Firmansyah Hasrita Lubis Inomjon, Qudratov Jamin, Aziean Juliana Juliana Kusnendi, Kusnendi Mira Yona Mohd Nor, Amirudin Monoarfa, Hilda Muliati Nabiela Rizki Alifa Naili Rahmawati Nasrullah Nugraha, Aa Willy Nurasyiah, Aas Prianto, Susilo Edi R. Andy Erwin Wijaya Ratnasari , Ririn Tri Ririn Tri Ratnasari Rojuaniah Rojuaniah Rosida, Rida Sakarji, Siti Rosnita Santika, Syahira Dwi Sri Langgeng Ratnasari SRI RAHAYU Suharno Pawirosumarto Suhartini, Nani Syafatul Aqilla Binti Samar, Nur tanjung, rona Tika Widiastuti Triastuti Kurnianingsih, Heny Utami, Suci Apriliani Yuliatul Hijriah, Hanifiyah Yusrita Zain, Zainab Mohd