EXPLORING ZAKAT COMPLIANCE: A COMPARATIVE ANALYSIS OF NADLATUL ULAMA AND MUHAMMADIYAH

NOFRIANTO NOFRIANTO, AISAH INAYAH, ELI SURYANI

Abstract


In Indonesia, the development of zakat continues to evolve dynamically over time. As part of civil society, LAZISMU and NU Care LAZISNU actively participate in expressing Islamic philanthropy. This study aims to identify factors influencing zakat decisions by comparing the citizens of Nahdlatul Ulama and Muhammadiyah. The sample used was 220 respondents. This research uses multiple linear regression analysis with SPSS version 29. Based on partial test results, it is found that digital literacy, institutional image, and behavioural control significantly influence zakat payment decisions among the citizens of Nahdlatul Ulama and Muhammadiyah. Meanwhile, innovation, digital literacy, and religiosity do not have significant effects. Simultaneous test results indicate that innovation, digital literacy, altruism, institutional image, behavioural control, and religiosity collectively influence zakat decisions among the citizens of Nahdlatul Ulama and Muhammadiyah.


Keywords


Decision to Pay Zakat, Digital Literacy, Muhammadiyah, Nahdlatul Ulama. Religiosity

Full Text:

Untitled

References


Alfira Oktaviani, S., Abdul Fatah, D., Kunci, K., Zakat, L., & Keputusan Muzakki Membayar Zakat Profesi dan Lembaga Zakat, T. (2022). SEBAGAI VARIABEL MODERATING (Studi pada Muzakki DKI Jakarta). 9(2).

Arrosyid, A., & Priyojadmiko, E. (2022). Analisis Pengaruh Sikap, Norma Subjektif, Kontrol Perilaku Dengan Religiusitas Dan Niat Sebagai Variabel Moderasi Terhadap Keputusan Muzakki Dalam Membayar Zakat. Jurnal Ekonomi Dan Bisnis Islam, 1(1), 15–37.

Aulia, W., & Kamarni, N. (2021). Dynamics of Economic Growth in West Sumatra: The Role of Digital Zakat and the Impact of Inflation through Financial Transformation. ZISWAF : Jurnal Zakat Dan Wakaf, 10(2), 155–173.

Azzahra, F., & Majid, M. S. A. (2020). What Drives Muzakki to Pay Zakat at Baitul Mal? Journal of Economics and Business, 5(1).

Bahri, E. S. (2021). Trust, Religiousity, Income, Quality of Accounting Information, and Muzaki Decision to Pay Zakat. Jurnal Akuntansi Dan Keuangan Islam, 9(1), 39–58. https://doi.org/10.35836/jakis.v9i1.217

Bolita, F., & Murtani, A. (2021). Analisis Pengaruh Akuntabilitas,Transparansi Dan Kualitas. Ekonomi Dan Bisnis, 1–11.

Budiman, A. A. (2017). Inovasi dan Partisipasi Pemberdayaan Zakat (Studi atas Pemberdayaan Zakat di Badan Urusan Zakat Amwal Muhammadiyah Weleri). Jurnal Hukum Ekonomi Islam, 1(1), 44–81.

Bulutoding, L., Parmitasari, R. D. A., & Suhartono. (2019). Perilaku Kepatuhan Para Wajib Zakat Di Provinsi Sulawesi Selatan. Laa Maisyir, 6(2), 191–210.

Cendekia Sandyakala, M. (2020). Peran Public Relations dalam Meningkatkan Citra Lembaga Pendidikan. Jurnal At-Tadbir : Media Hukum Dan Pendidikan, 30(2), 184–198. https://doi.org/10.52030/attadbir.v30i2.63

Dewi, F., Anggraini, P., Ana, V., Setyawati, V., Dian, U., & Semarang, N. (2022). Jurnal basicedu. 6(4), 6491–6504.

Dwi Arifah, W. A., Kurniawan, D., & Yusro, M. (2024). Peran LAZISMU (Lembaga Amil Zakat, Infaq, dan Sadaqah Muhammadiyah) dalam Upaya Mengurangi Tingkat Kemiskinan Masyarakat Kota Tangerang. Masterpiece: Journal of Islamic Studies and Social Sciences, 2(2), 67–77. https://doi.org/10.62083/ww3ww363

Erwan Aristyanto, & Agus Sarwo Edi. (2022). Pengaruh Religiusitas Dan Kualitas Layanan Terhadap Minat Dan Keputusan Masyarakat Membayar Zakat Melalui Platform Digital Pada Yayasan Pengelola Zakat Di Surabaya. Seminar Nasional Teknologi Dan Multidisiplin Ilmu (SEMNASTEKMU), 2(2), 186–202. https://doi.org/10.51903/semnastekmu.v2i1.169

Faradilah, V., Arifah, U., & Lestari, N. (2022). Faktor-Faktor yang Mempengaruhi Keputusan Berdonasi melalui Platform Crowdfunding Yayasan Hubbul Wathon Kebumen. Journal of Management, Economics, and Enterpreneur, 1(2), 106–239.

Farizal, A., Sulisworo, D., & Santosa, A. B. (2021). Image Building Through Public Relation Management : a Case Study on Private Primary School in Bantul. International Journal of Educational Management and Innovation, 2(1), 29. https://doi.org/10.12928/ijemi.v2i1.2248

Kristiyono, L. S. dan A. (2021). Analisis Pengaruh Citra Lembaga , Kualitas Layanan dan Religiusitas terhadap Keputusan Muzaki Membaya Zakat dengan Minat sebagai Variabel Moderating ( Studi Kasus Pada LazisMu Cabang Suruh ). Jurnal Ekonomi & Ekonomi Syariah, 4(1), 74–81.

Lailatul, N., Puspita, B., Diana, N., & Fakhriyyah, D. D. (2023). Pengaruh Literasi Digital, Kesadaran Berzakat, dan Kualitas Layanan Terhadap Keputusan Muzakki Membayar Zakat Melalui E-Commerce Tokopedia (Studi Kasus Pada Masyarakat Kecamatan Gondang Kabupaten Mojokerto). Islamic Economic and Finance Journal, 4(1), 185–197.

Mangoting, Y., & Wanarta, F. E. (2014). Pengaruh Sikap Ketidakpatuhan Pajak, Norma Subjektif, dan Kontrol Perilaku yang dipersepsikan terhadap Niat Wajib Pajak Orang untuk Melakukan Penggelapan Pajak. Tax & Accounting Review, 4(1), 1–13.

Mardalis, A., Shanti, Y., Nugraheni, D., & Saleh, M. (2023). Analysing the Competing Values Framework and Organizational Culture at Lembaga Amil Zakat , Infaq and Shodaqoh Muhammadiyah ( LAZISMU ) Solo City , Easta Java , Indonesia. Falah: Jurnal Ekonomi Syariah, 8(2), 47–63.

MARDIATMOKO, G.-. (2020). Pentingnya Uji Asumsi Klasik Pada Analisis Regresi Linier Berganda. BAREKENG: Jurnal Ilmu Matematika Dan Terapan, 14(3), 333–342. https://doi.org/10.30598/barekengvol14iss3pp333-342

Nurhasanah, E., & Abbas, M. H. I. (2023). Keputusan Membayar Zakat Maal Berdasarkan Literasi Zakat dan Teori Perilaku Terencana. Maqdis: Jurnal Kajian Ekonomi Islam, 8(2), 1–23.




DOI: https://doi.org/10.15548/maqdis.v10i1.2081

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

   

View My Stats