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Carolina, Angle Dwi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Faktor-faktor yang Mempengaruhi Keputusan Muzakki Membayar Zakat dengan Kepercayaan sebagai Variabel Intervening di Lazismu Kota Palembang Carolina, Angle Dwi; Azwari, ⁠Peny Cahaya; Mardiah, ⁠Siti
Miftah : Jurnal Ekonomi dan Bisnis Islam Vol. 4 No. 1 (2026): April 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/8kr50x09

Abstract

This study aims to examine the effect of institutional image and digital payment on zakat payers’ decisions to pay zakat, with trust as an intervening variable at LAZISMU Palembang City. This study employs a quantitative research design using primary data collected through questionnaires distributed to zakat payers in Palembang City. Data were analyzed using the Theory of Planned Behavior (TPB), where institutional image represents attitude toward behavior, digital payment reflects perceived behavioral control, and trust functions as an intervening variable influencing zakat payment decisions. The results show that a positive institutional image characterized by professionalism, transparency, and integrity significantly enhances zakat payers’ trust, which in turn strengthens their decision to pay zakat through LAZISMU. Furthermore, digital payment systems that are perceived as easy, secure, and beneficial positively influence zakat payment decisions, particularly when supported by a high level of trust. This study contributes theoretically to the development of zakat management literature and provides empirical insights for strengthening institutional credibility and digital-based zakat services.
Co-Authors Azwari, ⁠Peny Cahaya Mardiah, ⁠Siti