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All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) EKONOMIS : Journal of Economics and Business Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Management and Sustainability Business and Sustainability TAMKIN Jurnal Pengabdian Masyarakat
Muhammad Syafii Antonio
TAZKIA University College of Islamic Economics
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Dinamika Akuntansi dan Bisnis (JDAB)

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Optimizing Zakat Collection in the Digital Era: Muzakki's perception Antonio, Muhammad Syafii; Laela, Sugiyarti Fatma; Al Ghifari, Dhimas Mukhlas
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 2 (2020): September 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v7i2.16597

Abstract

This study aims to examine determinants of zakat payers (muzakki) interest to pay zakat through Zakat Management Organization (ZMO). The respondents were randomly selected from muzakki who paid their zakat on profession/income through ZMOs in Indonesia resulting in 100 respondents. Using Structural Equation Modelling (SEM) method, this study found that transparency of zakat management, ZMO promotions using public figures, and supporting regulation which imposes zakat as a tax deductible expense have significant impact on muzakki's interest to pay zakat through ZMO. Meanwhile improvement of digital services and socialization of zakat through social media do not have significant effect on muzakki's interest. However, using sub-sample who are active users of social media, this study discovered a negative effect of social media usage on muzakkis interest. This finding reinforces the suitability of Theory of Planned Behavior (TPB) in the context of muzakki's behavior to pay zakat which is influenced by the quality of ZMO services.
Co-Authors Al Ghifari, Dhimas Mukhlas Arip Rahman Fahmi, Zuel Murniati Mukhlisin, Murniati Sugiyarti Fatma Laela, Sugiyarti Fatma Yaser Taufik Syamlan, Yaser Taufik