The Influence of Zakat Knowledge and Community Preferences on the Decision to Pay Zakat Mal with Muzakki Trust as an Intervening Variable
DOI:
https://doi.org/10.59944/amorti.v5i4.1943Keywords:
Zakat Knowledge, Community Preferences, Trust, Decision to Pay Zakat MalAbstract
This research is motivated by the fact that most of the Blitar community tends to distribute zakat directly to eligible recipients, resulting in zakat payments that are not formally recorded. In addition, the low realization of national and local zakat collection may be associated with limited public trust in institutional zakat management, insufficient understanding of zakat calculation, and limited knowledge of formal zakat institutions. The purpose of this study is to examine the effects of zakat knowledge and community preferences on the decision to pay zakat mal, the direct effect of muzakki trust on the decision to pay zakat mal, and the indirect effects of zakat knowledge and community preferences on the decision to pay zakat mal through muzakki trust. This study employed a quantitative approach with an associative research design. Primary data were collected through questionnaires from 113 working residents of Blitar City, and the data were analyzed using multiple linear regression and path analysis with SPSS. The results show that zakat knowledge has a positive but statistically insignificant direct effect on the decision to pay zakat mal (β = 0.102; p > 0.05), whereas community preference has a positive and statistically significant direct effect (β = 0.500; p < 0.05). Muzakki trust has a positive but statistically insignificant direct effect on the decision to pay zakat mal (β = 0.190; p > 0.05). Path analysis indicates that zakat knowledge has an indirect effect of 0.064 on the decision to pay zakat mal through muzakki trust, while community preference has an indirect effect of 0.102 through muzakki trust. The total effects of zakat knowledge and community preference on the decision to pay zakat mal are 0.166 and 0.602, respectively. These findings show that muzakki trust functions as an intervening pathway through which zakat knowledge and community preferences are associated with the decision to pay zakat mal, although the statistical significance of the indirect effects was not separately tested in the reported analysis. The findings suggest that zakat institutions should strengthen zakat education, improve transparency, and provide payment services that correspond to community preferences to support zakat mal payment through formal zakat institutions.
References
Afandi, Ahmad, Annessa Fadhillah, and Nurul Wahida Hidayat, ‘Pengaruh Pengetahuan, Religiusitas, Transparansi Dan Reputasi Lembaga Terhadap Keputusan Muzaki Dalam Membayar Zakat Di Badan Amil Zakat Nasional Kota Yogyakarta’, Journal of Islamic Social Finance Management, 3.1 (2022), 38–52 <https://doi.org/10.24952/jisfim.v3i1.5598>
Aisyah, Siti, and Bambang Sutejo, ‘Pengaruh Kualitas Pelayanan, Pengetahuan, Dan Kepercayaan Terhadap Keputusan Muzakki Dalam Membayar Zakat Di Lembaga Amil Zakat Nurul Fikri Zakat Center Area Sampit’, Keizai, 1.1 (2020), 50–59 <https://doi.org/10.56589/keizai.v1i1.151>
Alivian, Ilham, Kevin Shaquille Lesmana, Mohamad Faizul Amri Budianto, and Siobhan Rusdi Abdulaziz Jatmala, ‘Faktor Rendahnya Kesadaran Masyarakat Dalam Membayar Zakat Di Indonesia’, Ekonomi Islam, 14.1 (2023), 63–77 <https://doi.org/10.22236/jei.v14i1.9056>
Anton, Athoilah, Zakat Dan Wakaf. (Bandung: Simbiosa Rekatama Media, 2019)
Ardiansyah, Rini Idayanti, ‘Pengaruh Pengetahuan Keagamaan, Lingkungan Sosial, & Sumber Pendapatan Terhadap Keputusan Pembayaran Zakat Mal Dengan Komitmen Keagamaan Sebagai Variabel Intervening’, AMAL: Journal of Islamic Economic and Business (JIEB), 03.02 (2022), 116–31
Darma, Satria, Saparuddin Siregar, and Mustafa Kamal Rokan, ‘Analisis Persepsi Muzaki Terhadap Preferensi Dan Keputusan Memilih Lembaga Amil Zakat (Studi Kasus Di Kota Medan Dan Sekitarnya)’, Jurnal Ekonomi Dan Bisnis Islam, 2.1 (2017), 1–24 <https://doi.org/10.32505/jebis.v2i1.117>
Darmawan, Dicky, and Santi Arafah, ‘Pengaruh Tingkat Pengetahuan Dan Fasilitas Layanan Zakat Terhadap Keputusan Membayar Zakat Mal Pada Baznas Kabupaten Langkat’, Jurnal FEB, 1 (2020), 329–42
Dwi Istikhomah, Asrori, ‘Pengaruh Literasi Terhadap Kepercayaan Muzaki Pada Lembaga Pengelola Zakat Dengan Akuntabilitas Dan Transparansi Sebagai Variabel Intervening’, Economic Education Analysis Journal, 8.1 (2019), 95–109
Elpida Yanti Harahap, Dkk, ‘Pengaruh Pengetahuan Zakat, Tingkat Pendapatan, Religiusitas, Dan Kesadaran Terhadap Keputusan Membayar Zakat Pertanian (Studi Pada Petani Di Kecamatan Dolok Kabupaten Padang Lawas Utara)’, Konferensi Nasional Sosial Dan Engineering Politeknik Negeri Medan, 2022, 341–49
Fikri, Muhammad kanzul, and Ahmad ainun Najib, ‘Pengaruh Kepercayaan, Transparansi Dan Akuntabilitas Terhadap Minat Dan Keputusan Muzakki Menyalurkan Zakat, Di (LAZISNU) Kabupaten Banyuwangi’, JPSDa: Jurnal Perbankan Syariah Darussalam, 1.2 (2021), 106–21 <https://doi.org/10.30739/jpsda.v1i2.890>
Fitriyah, Fitriyah, Supawi Pawenang, and Raisa Aribatul Hamidah, ‘Analisis Strategi Optimalisasi Penghimpunan Dana Zakat, Infak, Dan Sedekah Pada Lembaga Amil Zakat Solopeduli 2022’, Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 5.5 (2023), 2457–76 <https://doi.org/10.47467/alkharaj.v5i5.3342>
Harahap, A., Nasution, R. R., & Nst, A. A. (2025). Principles of Zakat Management and Fiqhiyah Objectives: A Literatur Review of Verses, Hadiths, and Zakat Laws. SHISHYA: Studies and Perspectives on Law and Justice, 1(2), 90-102. < https://doi.org/10.63306/x7z3pt17>
Hermawan, Vania Katherine, and Eristia Lidia Paramita, ‘Trust Dan Perceived Usefulness Dan Pengaruhnya Terhadap Preferensi Konsumen Dalam Menggunakan E-Wallet’, Jurnal Ekobis: Ekonomi, Bisnis & Manajemen, 10 (2020), 223–36
Itaq, Pangestu, Analisis Dalam Faktor-Faktor Yang Mempengaruhi Motivasi Muzakki Membayar Zakat Di Lembaga Amil Zakat Kota Semarang (semarang: Universitas Negeri Semarang, 2016)
Ja’far, Muhammadiyah, Zakat, Puasa, Haji (Malang: Kalam Mulia, 1985)
Jonathan, Sawarno, PATH ANALYSIS Teori, Aplikasi, Prosedur Analisis Untuk Skripsi, Tesis Dan Disertasi (Menggunakan SPSS) (Jakarta: PT Alex Media Kompotindo, 2012)
Kadir, Abdul, ‘Efektivitas Pengelolaan Zakat Di Bazda Kota Blitar Ditinjau Dari Uu Nomor 38 Tahun 1999’, Jurisdictie, Jurnal Hukum Dan Syariah, 2.April (2006), 135–43
Kurniawati, Nia, and Ating Sukma, ‘Preferensi Masyarakat Kabupaten Sukabumi Dalam Pengambilan Keputusan Membayar Zakat’, Jurnal Syarikah : Jurnal Ekonomi Islam, 1.2 (2017), 91–112 <https://doi.org/10.30997/jsei.v1i2.268>
Ma’fiyah, Ma’fiyah, Sheila Ardilla Yughi, and Taufik Awaludin, ‘Preferensi Muzakki Dalam Memilih Membayar Zakat Di Lembaga Zakat Formal’, AL-FALAH : Journal of Islamic Economics, 3.2 (2018), 41
Marwa Kharie, Sitti, Sahril R Torano, Desa Daruba, Kec Morotai Selatan, Kabupaten
Pulau Morotai, Maluku Utara, and others, ‘Akuntabilitas Dan Transparansi Laporan Keuangan Terhadap Keputusan Membayar Zakat Dengan Kepercayaan Sebagai Variabel Intervening’, Investasi Dan Syariah (EKUITAS), 5.2 (2023), 435 <https://doi.org/10.47065/ekuitas.v5i2.4357>
Murtadlo, Murtadlo, ‘Fundrising Zakat, Infaq Dan Sedekah Untuk Pemberdayaan Umat Di Kota Blitar’, Journal Creative Economics and Trading Halal Ecosystem, 1.01 (2023), 27–34 <https://doi.org/10.56404/cethe.v1i01.63>
Muthohar, Ahmad Mifdlol, ‘Preferensi Masyarakat Terhadap Lembaga Zakat Dan Bentuk-Bentuk Pemberdayaan Dana Zakat’, Inferensi, 10.2 (2016), 381 <https://doi.org/10.18326/infsl3.v10i2.381-404>
Nabilah, Ulfa, and Ajeng Kartika Galuh, ‘Preferensi Keputusan Membayar Zakat, Infaq, Sedekah Di Lembaga Amil Zakat Melalui Pembayaran Digital’, Islamic Economics and Finance in Focus, 2.3 (2023), 422–38
Nora, Anisa, and Tamando Hengki, Perilaku Konsumen Strategi DanTeori, ed. by Demita Sitohang and Tigor (Sumatera Utara: IOCS Publisher, 2023)
Nugraha, Eha -, ‘Pengaruh Akuntabilitas, Transparansi Dan Kualitas Pelayanan Lembaga Pengelola Zakatterhadap Komitmen Muzakki: Kepercayaan Muzakkisebagai Variabel Intervening’, Akuntabilitas, 13.2 (2019), 167–86 <https://doi.org/10.29259/ja.v13i2.9592>
nur, susanti, Preferensi Wisatawan" Identivikasi Persepsi Dan Preferensi Masyarakat Terhadap Objek Dan Daya Tarik Wisata Di Kabupaten Cianjur, 2005
Rinaldi, Achi, and Yulistia Devi, ‘Pengaruh Literasi Keuangan Syariah Terhadap Kepercayaan Muzaki Pada Lembaga Pengelola Zakat Dengan Akuntabilitas Dan Transparansi Sebagai Variabel Intervening ( Studi Pada Masyarakat Muslim Di Propinsi Lampung)’, Al-Mal: Jurnal Akuntansi Dan Keuangan Islam, 3.1 (2022), 64–84 <https://doi.org/10.24042/al-mal.v3i1.11428>
Siti Alfajriyani, Andi Hasrun, ‘Pengaruh Pengetahuan Dan Kesadaran Muzakki
Terhadap Keputusan Membayar Zakat Di Baznas Kabupaten Sorong’, AT-THARIQAH: Jurnal Ekonomi, 2.1 (2022), 57
Sony, Santoso, and Agustino Rinto, Zakat Sebagai Ketahanan Nasional, ed. by Rahmadhani Herlambang and Aris Susanto Haris, Edisi Pert (Yogyakarta: Deepublish, 2018)
Supriyadi, Ahmad, ‘Mosque-Based Zakat , Infak And Alms Management To Improve Mustahik Economy (Case Study at UPZ Baznas Masjid Baiturrahman Bendiljati Wetan Village, Sumbergempol District )’, An-Nisbah: Jurnal Ekonomi Syariah, 10.April (2023), 1–16
Triyawan, Andi, ‘Analisis Faktor-Faktor Yang Mepengaruhi Muzakki Membayar Zakat Di BAZNAS Yogyakarta’, Islamic Economics Journal, 2.1 (2016) <https://doi.org/10.21111/iej.v2i1.970>
Umarm, Metode Penelitian Untuk Skripsi Dan Tesis (Jakarta: PT Raja Grafindo Persada, 2005)
Usman, Manajemen Teori, Praktik, Dan Riset Pendidikan. (Bumi Aksara, 2010)
Yuniar, Vera Putri, and Diah Isnaini Asiati, ‘Pengaruh Promosi Terhadap Keputusan Muzakki Membayar Zakat Dengan Kepercayaan Dan Pengetahuan Sebagai Variabel Intervening Di Lembaga Amil Zakat Infaq Dan Shadaqah Muhamadiyah (Lazismu) Sumatera Selatan’, Prima Ekonomika, 13.1 (2022), 28–39 <http://jurnal.stieykp.ac.id/index.php/prima-ekonomika/article/view/119/98>
Yusniar, Yusniar, and Trisia Kinsiara, ‘Pengaruh Religiusitas, Pengetahuan Dan Kepercayaan Terhadap Kesadaran Muzaki Dalam Membayar Zakat Pertanian (Studi Kasus Pada Baitul Mal Di Kabupaten Aceh Tengah)’, Lentera: Indonesian Journal of Multidisciplinary Islamic Studies, 2.2 (2020), 103–14 <https://doi.org/10.32505/lentera.v2i2.2117>
