PENG: Jurnal Ekonomi dan Manajemen
Vol. 3 No. 3 (2026): Juli-September, Ekonomi Digital dan Strategi Manajemen Modern

Implementasi Model Keprilakuan DalamMeningkatkan Minat Membayar Zakat

Riyanto (Akuntansi, Ekonomi dan Bisnis, Universitas Cipasung, Kabupaten Tasikmalaya, Indonesia)
Amalia Siti Khodijah (Akuntansi, Ekonomi dan Bisnis, Universitas Cipasung, Kabupaten Tasikmalaya, Indonesia)



Article Info

Publish Date
12 Sep 2026

Abstract

This study aims to analyze the influence of attitude, social norms, and perceived behavioral control on the intention to pay zakat through the National Board of Zakat (BAZNAS) of Tasikmalaya Regency based on the Theory of Planned Behavior (TPB) framework. This study employed an associative quantitative approach using purposive sampling involving 99 muzakki respondents. Data were collected through a closed-ended questionnaire using a five-point Likert scale developed based on indicators of attitude, social norms, perceived behavioral control, and intention to pay zakat. The collected data were transformed from an ordinal scale into an interval scale using the Method of Successive Interval (MSI) and then analyzed using multiple linear regression with the assistance of SPSS. The results show that, partially, social norms and perceived behavioral control have a positive and significant effect on the intention to pay zakat, while attitude has a positive but insignificant effect. Simultaneously, attitude, social norms, and perceived behavioral control significantly affect the intention to pay zakat, with the model explaining 76.9% of the variation in the intention to pay zakat. These findings indicate that social influence and individuals’ perceptions of the ease and ability to pay zakat are important factors in shaping their intention. This study implies that BAZNAS should strengthen the role of religious figures and social environments while improving the accessibility and convenience of zakat payment services.

Copyrights © 2026






Journal Info

Abbrev

peng

Publisher

Subject

Economics, Econometrics & Finance

Description

Mengusung moto "Sinergi Pengetahuan untuk Kemajuan Ekonomi" adalah jurnal peer-review yang fokus di bidang Ekonomi Murni, Kependidikan Ekonomi, Manajemen, Kewirausahaan, Akuntansi, Ekonomi Islam dan bidang lainnya yang relevan dengan ekonomi yang belum pernah dipublikasikan dalam jurnal ...