Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Akademika : Jurnal Pemikiran Islam
Shafinar Ismail
Universitas Teknologi MARA, Melaka, Malaysia.
Religion Humanities Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
DETERMINANTS OF ZAKAT COMPLIANCE BEHAVIOR IN URBAN MUSLIM ENTREPRENEURS IN MATARAM CITY WEST NUSA TENGGARA Dahlia Bonang; Tika Widiastuti; Hanifiyah Yuliatul Hijriah; Shafinar Ismail
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 research attempted to explore the determinants of small and medium enterprises (SMEs) compliance behavior in paying zakat (alms). This study involved business owners (SMEs) in the city of Mataram as the population and 176 people as the sample. The data were collected through online survey instruments employing the purposive sampling method. The testing technique and data analysis utilized Structural Equation Modeling (SEM). Hence, the findings discovered that zakat literacy, Islamic egalitarianism, and moral norms influence the intention of SMEs owners to pay zakat. On the other hand, intention affects the owner's choice and compliance to pay zakat. This study is essential for zakat institutions to have a new strategy to encourage SMEs owners to pay zakat, considering the great potential in Indonesia. Distribution of zakat funds to asnaf (noun group of people worthy of receiving a Muslim tithe) fairly and equitably will attract more owners to pay their zakat through zakat institutions. Transparency and fairness in the distribution of zakat funds can increase the level of trust of SMEs owners in zakat institutions.
Co-Authors Dahlia Bonang Hanifiyah Yuliatul Hijriah, Hanifiyah Yuliatul Tika Widiastuti