DETERMINANTS OF ZAKAT COMPLIANCE BEHAVIOR IN URBAN MUSLIM ENTREPRENEURS IN MATARAM CITY WEST NUSA TENGGARA
DOI:
https://doi.org/10.32332/akademika.v28i1.6409Keywords:
Islamic Egalitarianism; Moral Norms; Philanthropic Behavior; Zakat Compliance; Zakat Literacy.Abstract
This study aims to assess determinants of small and medium enterprises (SMEs) owners’ compliance behavior in paying zakat (alms). In addition, the sample population comprised 176 SMEs owners in Mataram City who served as participants. Data were collected through online survey instruments using the purposive sampling method. The testing technique and data analysis were carried out using Structural Equation Modeling (SEM). The results showed that zakat literacy, Islamic egalitarianism, and moral norms influenced intention of SMEs owners to pay zakat, while intention affected compliance behavior. This study was essential for zakat institutions to develop new strategies to facilitate compliance behavior, considering the great potential in Indonesia. In addition, the fair and equitable distribution of zakat funds to asnaf (noun group of people worthy of receiving Muslim tithe) was expected to encourage SMEs owners to fulfill their obligation through zakat institutions by increasing the level of trust.
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References
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Ajzen, I., & Fishbein. (1975). Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research. Contemporary Sociology, 6(2), 244. https://doi.org/10.2307/2065853.
Al-Qaradawi, Y. (1999). Fiqh al zakah (Volume 1): A Comparative study of zakah, regulations and philosophy in the light of Quran and sunnah; Translated by: Dr. Monzer Kahf. King Abdulaziz University Centre for Research in Islamic Economics, I, 1–274.
Alam, S. S., Janor, H., Zanariah, Wel, C. A. C., & Ahsan, M. N. (2012). Is Religiosity an important factor in influencing the intention to undertake Islamic home financing in Klang Valley? World Applied Sciences Journal, 19(7), 1030–1041. https://doi.org/10.5829/idosi.wasj.2012.19.07.392.
Andam, A. C., & Osman, A. Z. (2019). Determinants of intention to give zakat on employment income: Experience from Marawi City, Philippines. Journal of Islamic Accounting and Business Research, 10(4), 528–545. https://doi.org/10.1108/JIABR-08-2016-0097.
Annahl, M. A. F., Al Anshory, A. C., & Aulia, M. (2021). Why Do Muzaki Pay Zakat Through Institutions? the Theory of Planned Behaviour Application. Journal of Islamic Monetary Economics and Finance, 7(1), 203–226. https://doi.org/10.21098/jimf.v7i0.1313.
Ascarya, A. (2022). The role of Islamic social finance during Covid-19 pandemic in Indonesia’s economic recovery. International Journal of Islamic and Middle Eastern Finance and Management, 15(2), 386–405. https://doi.org/10.1108/IMEFM-07-2020-0351.
Baznas, P. (2022). Outlook Zakat Indonesia 2022. In Puskas Baznas.
Baznaz. (2019). Indeks Literasi Zakat : Teori dan Konsep. Pusat Kajian Strategis – Badan Amil Zakat Nasional (Puskas Baznas).
Bin-Nashwan, S. A., Abdul-Jabbar, H., Aziz, S. A., & Haladu, A. (2020). Zakah compliance behavior among entrepreneurs: economic factors approach. International Journal of Ethics and Systems, 36(2), 285–302. https://doi.org/10.1108/IJOES-09-2019-0145.
Bin-Nashwan, S. A., & Al-Daihani, M. (2020). Fundraising campaigns via social media platforms for mitigating the impacts of the COVID-19 epidemic. Journal of Islamic Marketing, 12(3), 576–597. https://doi.org/10.1108/JIMA-07-2020-0200.
Burgoyne, C. B., Young, B., & Walker, C. M. (2005). Deciding to give to charity: A focus group study in the context of the household economy. Journal of Community and Applied Social Psychology, 15(5), 383–405. https://doi.org/10.1002/casp.832.
Cokrohadisumarto, W. bin M., Zaenudin, Z., Santoso, B., & Sumiati, S. (2020). A study of Indonesian community’s behaviour in paying zakat. Journal of Islamic Marketing, 11(4), 961–976. https://doi.org/10.1108/JIMA-10-2018-0208.
Conner, M., & Armitage, C. J. (1998). Extending the theory of planned behavior: A review and avenues for further research. Journal of Applied Social Psychology, 28(15), 1429–1464. https://doi.org/10.1111/j.1559-1816.1998.tb01685.x.
Conner, M., Norman, P., & Bell, R. (2002). The theory of planned behavior and healthy eating. Health Psychology, 21(2), 194–201. https://doi.org/10.1037/0278-6133.21.2.194.
Darlington, P. J. (1978). Altruism: Its characteristics and evolution. Proceedings of the National Academy of Sciences of the United States of America, 75(1), 385–389. https://doi.org/10.1073/pnas.75.1.385.
Hakimi, F., Widiastuti, T., Al-Mustofa, M. U., & Al Husanaa’, R. (2021). Positive Effect Of Attitude, Peer Influence, And Knowledge Zakat On Zakat Compliance Behavior: Update In Covid 19. Journal of Islamic Economic Laws, 4(2), 1–16. https://doi.org/10.23917/jisel.v4i2.13859.
Hariyanto, E., Taufiq, M., Abidin, Z., Ulum, M., & Maimun. (2020). Effectiveness of the economic system to Zakat and Waqf for empowerment of the Ummah in Indonesia. International Journal of Advanced Science and Technology, 29(6), 1910–1916. http://repository.iainmadura.ac.id/518/.
Herianingrum, S., Ratnasari, R. T., Widiastuti, T., Mawardi, I., Amalia, R. C., & Fadhlillah, H. (2019). The impact of islamic bank financing on business. Entrepreneurship and Sustainability Issues, 7(1), 133–145. https://doi.org/10.9770/jesi.2019.7.1(11).
Icek, A. (1985). From Intentions to Actions: A Theory of Planned Behavior. Action Control, 11–39. https://link.springer.com/chapter/10.1007/978-3-642-69746-3_2.
IcekAjzen. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T.
Izlawanie, M. (2016). Factors that Influence Business Compliance among Small and Medium. The Journal of Muamalat and Islamic Finance Research, 13(1), 97–110. https://jmifr.usim.edu.my/index.php/jmifr/article/view/50.
Jonathan, S. (2010). Pengertian Dasar Structural Equation Modeling (SEM). Jurnal Ilmiah Manajemen Bisnis Ukrida, 10(3), 98528. https://ejournal.ukrida.ac.id/index.php/IMB/article/view/576.
Junaidi. (2021). Aplikasi AMOS dan Structural Equation Modeling (SEM). In UPT Unhas Press Keanggotaan:
Kashif, M., & Run, E. C. De. (2015). Volunteerism, compassion and religiosity as. International Journal of Nonprofit and Voluntary Sector Marketing, 21(July), 170–187. https://doi.org/10.1002/nvsm.
Kasri, R. A. (2020). The role of knowledge , trust , and religiosity in explaining the online cash waqf amongst Muslim millennials. https://doi.org/10.1108/JIMA-04-2020-0101.
Kasri, R. A., & Yuniar, A. M. (2021). Determinants of digital zakat payments : lessons from Indonesian experience. 2019. https://doi.org/10.1108/JIABR-08-2020-0258.
Katz, I., Hass, E., & R.g. (1988). Racial ambivalence and American value conflict: Correlational and priming studies of dual cognitive structures. Journal of Personality and Social Psychology, 55(6), 893–905. https://doi.org/10.1037/0022-3514.55.6.893.
Knowles, S. R., Hyde, M. K., & White, K. M. (2012). Predictors of Young People’s Charitable Intentions to Donate Money: An Extended Theory of Planned Behavior Perspective. Journal of Applied Social Psychology, 42(9), 2096–2110. https://doi.org/10.1111/j.1559-1816.2012.00932.x.
Mawardi, I., Widiastuti, T., Ubaidillah, M., Mustofa, A., & Hakimi, F. (2022). Analyzing the impact of productive zakat on the welfare of zakat recipients. https://doi.org/10.1108/JIABR-05-2021-0145.
McAuliffe. (1999). Hierarchy and Egalitarianism in Islamic Thought. Journal of the American Academy of Religion, 67(1), 234–237. https://www.jstor.org/stable/1466053.
Muhammad, S. A., & Saad, R. A.-J. (2016). Moderating Effect of Attitude toward Zakat Payment on the Relationship between Moral Reasoning and Intention to Pay Zakat. Procedia - Social and Behavioral Sciences, 219, 520–527. https://doi.org/10.1016/j.sbspro.2016.05.029.
Nathan, N. M. L. (1983). Egalitarianism. Mind, 92(367), 413–416. https://doi.org/10.1093/mind/XCII.367.413.
Othman, Y. H.-, Yusuff, M. S. S., Saufi, M. S. A. M., & Hafsha, S. (2017). The Influence of Knowledge, Islamic Religiosity and Self-Efficacy on the Intention to Pay Income Zakat among Public Educators in Kedah, Malaysia. International Journal of Academic Research in Business and Social Sciences, 7(11). https://doi.org/10.6007/ijarbss/v7-i11/3550.
Parker, D., Manstead, A. S. R., & Stradling, S. G. (1995). Extending the theory of planned behaviour: The role of personal norm. British Journal of Social Psychology, 34(2), 127–138. https://doi.org/10.1111/j.2044-8309.1995.tb01053.x.
Pulungan, D. R. (2017). Literasi Keuangan Dan Dampaknya Terhadap Perilaku Keuangan Masyarakat Kota Medan. Ekonomikawan: Jurnal Ilmu Ekonomi Dan Studi Pembangunan, 17(1), 56–61. https://doi.org/10.30596/ekonomikawan.v17i1.1180.
Rizal, H., & Amin, H. (2017). Perceived ihsan , Islamic egalitarianism and Islamic religiosity towards charitable giving of cash waqf. 8(4), 669–685. https://doi.org/10.1108/JIMA-05-2015-0037.
Saad, R. A. J., Ahmi, A., Sawandi, N., & Abdul Aziz, N. M. (2023). Zakat administration reformation towards an effective and efficient zakat revenue generation. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/jiabr-05-2021-0151.
Saad, R. A. J., Farouk, A. U., & Abdul Kadir, D. (2020). Business zakat compliance behavioral intention in a developing country. Journal of Islamic Accounting and Business Research, 11(2), 511–530. https://doi.org/10.1108/JIABR-03-2018-0036.
Sadallah, M., & Abdul-Jabbar, H. (2022). Business zakat compliance in Algeria: an ethical perspective. International Journal of Ethics and Systems, 38(2), 338–355. https://doi.org/10.1108/IJOES-04-2021-0085.
Sadallah, M., Abdul-Jabbar, H., & Aziz, S. A. (2022). Promoting zakat compliance among business owners in Algeria: the mediation effect of compliance intention. Journal of Islamic Marketing. https://doi.org/10.1108/JIMA-11-2021-0366.
Sawmar, A. A., & Mohammed, M. O. (2021). Enhancing zakat compliance through good governance: a conceptual framework. ISRA International Journal of Islamic Finance, 13(1), 136–154. https://doi.org/10.1108/ijif-10-2018-0116.
Schwartz, S. H. (1977). Normative influences on altruism. Advances in Experimental Social Psychology, 10(C), 221–279. https://doi.org/10.1016/S0065-2601(08)60358-5
Smith, J. R., & Mcsweeney, A. (2007). Charitable Giving: The Effectiveness of a Revised Theory of Planned Behaviour Model in Predicting Donating Intentions and Behaviour. Journal of Community & Applied Social Psychology, 17(5), 363–386. https://doi.org/10.1002/casp.906.
Sukmawati, F., & Nurfitriani, A. (2019). Pengaruh Transparansi dan Akuntabilitas terhadap Pengelolaan Keuangan Desa ( Studi pada Pemerintah Desa di Kabupaten Garut ). Jurnal Ilmiah Bisnis, Pasar Modal, Dan UMKM, 2(1), 52–66. https://ibn.e-journal.id/index.php/JIBPU/article/view/120.
Syauqi, M., Anshori, M., & Mawardi, I. (2022). Motivation to Paying Zakat: The Role of Religiosity, Zakat Literacy, and Government Regulations. Al-Uqud : Journal of Islamic Economics, 6(2), 276–294. https://doi.org/10.26740/aluqud.v6n2.
Tlemsani, I., & Matthews, R. (2020). Zakat and social capital: thoughts on modernism, postmodernism, and faith. Journal of Management, Spirituality and Religion, 00(00), 1–14. https://doi.org/10.1080/14766086.2020.1841673.
Van der Linden, S. (2011). Charitable Intent: A Moral or Social Construct? A Revised Theory of Planned Behavior Model. Current Psychology, 30(4), 355–374. https://doi.org/10.1007/s12144-011-9122-1.
World population review. (2021). Top 10 Countries with the Largest Number of Muslims. https://worldpopulationreview.com
Yusfiarto, R., Setiawan, A., & Setia Nugraha, S. (2020). Literacy and Intention to Pay Zakat: A Theory Planned Behavior View Evidence from Indonesian Muzakki. International Journal of Zakat, 5(1), 15–27. https://doi.org/10.37706/ijaz.v5i1.221.
Yusoff, M. B. (2006). Fiscal Policy in an Islamic Economy and the role of Zakat. IIUM Journal of Economics and Management, 14(2), 117–145. https://doi.org/10.31436/ijema.v14i2.121.
Yusuf Al Qardawi. (2009). Fiqh Al Zakah:A Comparative Study Of Zakah, Regulations And Philosophy In The Light Of Qur’an And Sunnah (1st ed). Scientific Publishing Centre King Abdulaziz University.
Ajzen, I., & Fishbein. (1975). Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research. Contemporary Sociology, 6(2), 244. https://doi.org/10.2307/2065853.
Al-Qaradawi, Y. (1999). Fiqh al zakah (Volume 1): A Comparative study of zakah, regulations and philosophy in the light of Quran and sunnah; Translated by: Dr. Monzer Kahf. King Abdulaziz University Centre for Research in Islamic Economics, I, 1–274.
Alam, S. S., Janor, H., Zanariah, Wel, C. A. C., & Ahsan, M. N. (2012). Is Religiosity an important factor in influencing the intention to undertake Islamic home financing in Klang Valley? World Applied Sciences Journal, 19(7), 1030–1041. https://doi.org/10.5829/idosi.wasj.2012.19.07.392.
Andam, A. C., & Osman, A. Z. (2019). Determinants of intention to give zakat on employment income: Experience from Marawi City, Philippines. Journal of Islamic Accounting and Business Research, 10(4), 528–545. https://doi.org/10.1108/JIABR-08-2016-0097.
Annahl, M. A. F., Al Anshory, A. C., & Aulia, M. (2021). Why Do Muzaki Pay Zakat Through Institutions? the Theory of Planned Behaviour Application. Journal of Islamic Monetary Economics and Finance, 7(1), 203–226. https://doi.org/10.21098/jimf.v7i0.1313.
Ascarya, A. (2022). The role of Islamic social finance during Covid-19 pandemic in Indonesia’s economic recovery. International Journal of Islamic and Middle Eastern Finance and Management, 15(2), 386–405. https://doi.org/10.1108/IMEFM-07-2020-0351.
Baznas, P. (2022). Outlook Zakat Indonesia 2022. In Puskas Baznas.
Baznaz. (2019). Indeks Literasi Zakat : Teori dan Konsep. Pusat Kajian Strategis – Badan Amil Zakat Nasional (Puskas Baznas).
Bin-Nashwan, S. A., Abdul-Jabbar, H., Aziz, S. A., & Haladu, A. (2020). Zakah compliance behavior among entrepreneurs: economic factors approach. International Journal of Ethics and Systems, 36(2), 285–302. https://doi.org/10.1108/IJOES-09-2019-0145.
Bin-Nashwan, S. A., & Al-Daihani, M. (2020). Fundraising campaigns via social media platforms for mitigating the impacts of the COVID-19 epidemic. Journal of Islamic Marketing, 12(3), 576–597. https://doi.org/10.1108/JIMA-07-2020-0200.
Burgoyne, C. B., Young, B., & Walker, C. M. (2005). Deciding to give to charity: A focus group study in the context of the household economy. Journal of Community and Applied Social Psychology, 15(5), 383–405. https://doi.org/10.1002/casp.832.
Cokrohadisumarto, W. bin M., Zaenudin, Z., Santoso, B., & Sumiati, S. (2020). A study of Indonesian community’s behaviour in paying zakat. Journal of Islamic Marketing, 11(4), 961–976. https://doi.org/10.1108/JIMA-10-2018-0208.
Conner, M., & Armitage, C. J. (1998). Extending the theory of planned behavior: A review and avenues for further research. Journal of Applied Social Psychology, 28(15), 1429–1464. https://doi.org/10.1111/j.1559-1816.1998.tb01685.x.
Conner, M., Norman, P., & Bell, R. (2002). The theory of planned behavior and healthy eating. Health Psychology, 21(2), 194–201. https://doi.org/10.1037/0278-6133.21.2.194.
Darlington, P. J. (1978). Altruism: Its characteristics and evolution. Proceedings of the National Academy of Sciences of the United States of America, 75(1), 385–389. https://doi.org/10.1073/pnas.75.1.385.
Hakimi, F., Widiastuti, T., Al-Mustofa, M. U., & Al Husanaa’, R. (2021). Positive Effect Of Attitude, Peer Influence, And Knowledge Zakat On Zakat Compliance Behavior: Update In Covid 19. Journal of Islamic Economic Laws, 4(2), 1–16. https://doi.org/10.23917/jisel.v4i2.13859.
Hariyanto, E., Taufiq, M., Abidin, Z., Ulum, M., & Maimun. (2020). Effectiveness of the economic system to Zakat and Waqf for empowerment of the Ummah in Indonesia. International Journal of Advanced Science and Technology, 29(6), 1910–1916. http://repository.iainmadura.ac.id/518/.
Herianingrum, S., Ratnasari, R. T., Widiastuti, T., Mawardi, I., Amalia, R. C., & Fadhlillah, H. (2019). The impact of islamic bank financing on business. Entrepreneurship and Sustainability Issues, 7(1), 133–145. https://doi.org/10.9770/jesi.2019.7.1(11).
Icek, A. (1985). From Intentions to Actions: A Theory of Planned Behavior. Action Control, 11–39. https://link.springer.com/chapter/10.1007/978-3-642-69746-3_2.
IcekAjzen. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T.
Izlawanie, M. (2016). Factors that Influence Business Compliance among Small and Medium. The Journal of Muamalat and Islamic Finance Research, 13(1), 97–110. https://jmifr.usim.edu.my/index.php/jmifr/article/view/50.
Jonathan, S. (2010). Pengertian Dasar Structural Equation Modeling (SEM). Jurnal Ilmiah Manajemen Bisnis Ukrida, 10(3), 98528. https://ejournal.ukrida.ac.id/index.php/IMB/article/view/576.
Junaidi. (2021). Aplikasi AMOS dan Structural Equation Modeling (SEM). In UPT Unhas Press Keanggotaan:
Kashif, M., & Run, E. C. De. (2015). Volunteerism, compassion and religiosity as. International Journal of Nonprofit and Voluntary Sector Marketing, 21(July), 170–187. https://doi.org/10.1002/nvsm.
Kasri, R. A. (2020). The role of knowledge , trust , and religiosity in explaining the online cash waqf amongst Muslim millennials. https://doi.org/10.1108/JIMA-04-2020-0101.
Kasri, R. A., & Yuniar, A. M. (2021). Determinants of digital zakat payments : lessons from Indonesian experience. 2019. https://doi.org/10.1108/JIABR-08-2020-0258.
Katz, I., Hass, E., & R.g. (1988). Racial ambivalence and American value conflict: Correlational and priming studies of dual cognitive structures. Journal of Personality and Social Psychology, 55(6), 893–905. https://doi.org/10.1037/0022-3514.55.6.893.
Knowles, S. R., Hyde, M. K., & White, K. M. (2012). Predictors of Young People’s Charitable Intentions to Donate Money: An Extended Theory of Planned Behavior Perspective. Journal of Applied Social Psychology, 42(9), 2096–2110. https://doi.org/10.1111/j.1559-1816.2012.00932.x.
Mawardi, I., Widiastuti, T., Ubaidillah, M., Mustofa, A., & Hakimi, F. (2022). Analyzing the impact of productive zakat on the welfare of zakat recipients. https://doi.org/10.1108/JIABR-05-2021-0145.
McAuliffe. (1999). Hierarchy and Egalitarianism in Islamic Thought. Journal of the American Academy of Religion, 67(1), 234–237. https://www.jstor.org/stable/1466053.
Muhammad, S. A., & Saad, R. A.-J. (2016). Moderating Effect of Attitude toward Zakat Payment on the Relationship between Moral Reasoning and Intention to Pay Zakat. Procedia - Social and Behavioral Sciences, 219, 520–527. https://doi.org/10.1016/j.sbspro.2016.05.029.
Nathan, N. M. L. (1983). Egalitarianism. Mind, 92(367), 413–416. https://doi.org/10.1093/mind/XCII.367.413.
Othman, Y. H.-, Yusuff, M. S. S., Saufi, M. S. A. M., & Hafsha, S. (2017). The Influence of Knowledge, Islamic Religiosity and Self-Efficacy on the Intention to Pay Income Zakat among Public Educators in Kedah, Malaysia. International Journal of Academic Research in Business and Social Sciences, 7(11). https://doi.org/10.6007/ijarbss/v7-i11/3550.
Parker, D., Manstead, A. S. R., & Stradling, S. G. (1995). Extending the theory of planned behaviour: The role of personal norm. British Journal of Social Psychology, 34(2), 127–138. https://doi.org/10.1111/j.2044-8309.1995.tb01053.x.
Pulungan, D. R. (2017). Literasi Keuangan Dan Dampaknya Terhadap Perilaku Keuangan Masyarakat Kota Medan. Ekonomikawan: Jurnal Ilmu Ekonomi Dan Studi Pembangunan, 17(1), 56–61. https://doi.org/10.30596/ekonomikawan.v17i1.1180.
Rizal, H., & Amin, H. (2017). Perceived ihsan , Islamic egalitarianism and Islamic religiosity towards charitable giving of cash waqf. 8(4), 669–685. https://doi.org/10.1108/JIMA-05-2015-0037.
Saad, R. A. J., Ahmi, A., Sawandi, N., & Abdul Aziz, N. M. (2023). Zakat administration reformation towards an effective and efficient zakat revenue generation. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/jiabr-05-2021-0151.
Saad, R. A. J., Farouk, A. U., & Abdul Kadir, D. (2020). Business zakat compliance behavioral intention in a developing country. Journal of Islamic Accounting and Business Research, 11(2), 511–530. https://doi.org/10.1108/JIABR-03-2018-0036.
Sadallah, M., & Abdul-Jabbar, H. (2022). Business zakat compliance in Algeria: an ethical perspective. International Journal of Ethics and Systems, 38(2), 338–355. https://doi.org/10.1108/IJOES-04-2021-0085.
Sadallah, M., Abdul-Jabbar, H., & Aziz, S. A. (2022). Promoting zakat compliance among business owners in Algeria: the mediation effect of compliance intention. Journal of Islamic Marketing. https://doi.org/10.1108/JIMA-11-2021-0366.
Sawmar, A. A., & Mohammed, M. O. (2021). Enhancing zakat compliance through good governance: a conceptual framework. ISRA International Journal of Islamic Finance, 13(1), 136–154. https://doi.org/10.1108/ijif-10-2018-0116.
Schwartz, S. H. (1977). Normative influences on altruism. Advances in Experimental Social Psychology, 10(C), 221–279. https://doi.org/10.1016/S0065-2601(08)60358-5
Smith, J. R., & Mcsweeney, A. (2007). Charitable Giving: The Effectiveness of a Revised Theory of Planned Behaviour Model in Predicting Donating Intentions and Behaviour. Journal of Community & Applied Social Psychology, 17(5), 363–386. https://doi.org/10.1002/casp.906.
Sukmawati, F., & Nurfitriani, A. (2019). Pengaruh Transparansi dan Akuntabilitas terhadap Pengelolaan Keuangan Desa ( Studi pada Pemerintah Desa di Kabupaten Garut ). Jurnal Ilmiah Bisnis, Pasar Modal, Dan UMKM, 2(1), 52–66. https://ibn.e-journal.id/index.php/JIBPU/article/view/120.
Syauqi, M., Anshori, M., & Mawardi, I. (2022). Motivation to Paying Zakat: The Role of Religiosity, Zakat Literacy, and Government Regulations. Al-Uqud : Journal of Islamic Economics, 6(2), 276–294. https://doi.org/10.26740/aluqud.v6n2.
Tlemsani, I., & Matthews, R. (2020). Zakat and social capital: thoughts on modernism, postmodernism, and faith. Journal of Management, Spirituality and Religion, 00(00), 1–14. https://doi.org/10.1080/14766086.2020.1841673.
Van der Linden, S. (2011). Charitable Intent: A Moral or Social Construct? A Revised Theory of Planned Behavior Model. Current Psychology, 30(4), 355–374. https://doi.org/10.1007/s12144-011-9122-1.
World population review. (2021). Top 10 Countries with the Largest Number of Muslims. https://worldpopulationreview.com
Yusfiarto, R., Setiawan, A., & Setia Nugraha, S. (2020). Literacy and Intention to Pay Zakat: A Theory Planned Behavior View Evidence from Indonesian Muzakki. International Journal of Zakat, 5(1), 15–27. https://doi.org/10.37706/ijaz.v5i1.221.
Yusoff, M. B. (2006). Fiscal Policy in an Islamic Economy and the role of Zakat. IIUM Journal of Economics and Management, 14(2), 117–145. https://doi.org/10.31436/ijema.v14i2.121.
Yusuf Al Qardawi. (2009). Fiqh Al Zakah:A Comparative Study Of Zakah, Regulations And Philosophy In The Light Of Qur’an And Sunnah (1st ed). Scientific Publishing Centre King Abdulaziz University.
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