Title: Indicator of Zakat over Muzakki An Explanatory Study on BAZNAS of Central Java Province

Authors: Suraji, Sri Iswati

Affiliations: Postgraduate School Universitas Airlangga Surabaya, Indonesia

Publisher: Atlantis Press

Abstract

This research aims to analyse and identify the effect of the perceived service, knowledge and intention of paying zakat (tithe). The problem statement in this research was ‘what is the effect of perceived service, knowledge and intention on the implementation of zakat payment?’ The sample of the research study was obtained through distributing questionnaire to 180 respondents. The variables of the research were perceived service, knowledge, intention, and zakat payment. The variables were elaborated on and sorted into 18 indicators to measure the research instrument using a Likert scale. Analysis was carried out referring to the hypothesis to be tested using SEM. Before the analysis was conducted, validity, reliability and model tests were first conducted on the instrument of the research data. The results of research showed that 1) perceived service positively affects the intention, 2) perceived service positively affects zakat payment, 3) knowledge (science) positively affects intention, 4) knowledge negatively affects the zakat payment, and 5) intention positively affects the zakat payment.

Keywords: intention; knowledge; perceived service; zakat

Sources: https://www.atlantis-press.com/proceedings/icpsuas-17/25891244