Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Vol. 5 No. 2 (2026): October

ANALYSIS OF PUBLIC UNDERSTANDING REGARDING DIGITAL ZAKAT PAYMENTS AT BAITUL MAL (A CASE STUDY IN MEURIA PALOH VILLAGE, MUARA SATU DISTRICT)

Damanhur (Universitas Malikussaleh)
Dinda Septia Annisa (Universitas Malikussaleh)



Article Info

Publish Date
02 Oct 2026

Abstract

This study aims to analyze public understanding of digital zakat payments via Baitul Mal and to identify the factors influencing their adoption in Gampong Meuria Paloh, Muara Satu District. A qualitative method with a descriptive approach was employed. Data were gathered through observation, interviews, and documentation involving 20 informants selected via purposive sampling. The results indicate that while the majority of the community is aware of the digital zakat payment service, their understanding varies and remains suboptimal. Five informants had used digital zakat payments, whereas 15 still preferred making payments in person. Factors influencing public understanding include knowledge of zakat, habits, digital technology proficiency, trust in Baitul Mal, and the extent of outreach and education. Outreach and education are crucial factors in enhancing public understanding and participation regarding digital zakat payments. Therefore, there is a need for improved education, transparency, and the sustained utilization of technology.

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Description

Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) provides a forum for academics and professionals to share the latest developments and advances in knowledge and practice of business management, both theory and methods. It aims to foster the exchange of ideas on a range of ...