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All Journal JEJAK Jurnal Ilmiah Administrasi Publik Journal of Accounting and Investment MIX : Jurnal Ilmiah Manajemen Jurnal Ilmiah Peuradeun Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Jaminan Kesehatan Nasional Formosa Journal of Applied Sciences (FJAS) Journal of Accounting Research, Organization and Economics (JAROE) Buletin Pengabdian
Heru Fahlevi, Heru
Universitas Syiah Kuala, Aceh
Religion Agriculture, Biological Sciences & Forestry Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

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Journal : Jurnal Ilmiah Peuradeun

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Exploring Factors Influencing Zakat Compliance in Aceh: The Role of Institutional Trust and Religious Commitment Evriyenni, Evriyenni; Fahlevi, Heru; Indriani, Mirna; Yusuf, Muhammad Yasir
Jurnal Ilmiah Peuradeun Vol. 13 No. 2 (2025): Jurnal Ilmiah Peuradeun
Publisher : SCAD Independent

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26811/peuradeun.v13i2.1478

Abstract

Zakat compliance among Indonesian Muslims remains relatively low despite its mandatory under Islamic law and regional regulations. This study investigates the factors influencing zakat compliance in Aceh Province, Indonesia, by examining the roles of accountability, financial report transparency, institutional credibility, religiosity, and zakat literacy. It also explores the mediating role of muzakki’s interest in enhancing compliance through formal Zakat Institutions, specifically Baitul Mal. Data were collected from 500 muzakki across 23 regencies/ cities using online and on-site surveys. Employing Structural Equation Modeling and Partial Least Squares (SEM-PLS), the results reveal that accountability and transparency significantly affect muzakki’s interest, influencing zakat compliance. Moreover, accountability, transparency, religiosity, and muzakki’s interest directly affect compliance, while institutional credibility and zakat literacy show limited impact. This study offers practical implications for strengthening local zakat management systems. It contributes to the broader discourse in Islamic social finance by providing an empirical model applicable to other Muslim-majority contexts to improve formal zakat governance and behavioral compliance.
Co-Authors Adella, Shylvana ALI, AHMAD SYIHAN aliamin aliamin Arfiani, Mutia Ayumiati, Ayumiati BAKRI, TEDY KURNIAWAN Darwanis Darwanis Deiriadi, Donni Dharma, Rudi Faisal Faisal Finta Munti, Finta Hafasnuddin, Hafasnuddin Hasan, Azhar Hijra Novia Suardi Majid, M. Shabri Abd Mariana Mariana Mariana Mariana Maulidinsyah, Teuku Meriyana, Cut Melda Mirjas, Mirjas Mirna Indriani Muhammad Arifai Muhammad Reza Ananta, Muhammad Reza Muhammad Yasir Yusuf Mulia Saputra Munadi, Said Nadirsyah, Nadirsyah Najla, Muti Putri, Safrida Raihanah, R Ridwan Ibrahim Ridwan, Ridwan Suryawati, S Syam, Fazli Syukriy Abdullah Yossi Diantimala Zuraida, .