Article Sidebar

Download
Full text PDF
Statistic
Read Counter : 178 Download : 196

Downloads

Download data is not yet available.

Main Article Content

Abstract

Purpose – This study analyzes how zakat literacy and awareness affect compliance with zakat payments among Islamic students. Zakat literacy involves understanding zakat’s concept, types, calculation, and distribution, while awareness includes recognizing zakat’s importance as a religious and socioeconomic duty.
Methodology – This study employed a quantitative approach using primary data collected from second- and fourth-semester students at Muhammadiyah University of Makassar through purposive sampling and questionnaires distributed to 116 individuals via WhatsApp groups. Data analysis was conducted using multiple linear regression with SPSS Version 26, chosen for its comprehensive statistical tools and user-friendly interface.
Findings – Data analysis revealed that both zakat literacy and awareness had a positive and significant effect on compliance with paying zakat. Students with higher levels of zakat literacy and deeper awareness of the benefits of zakat are more motivated and consistent in paying zakat, according to Sharia provisions.
Implications – This study highlights the importance of zakat education and counseling in universities to enhance literacy and awareness, which can ultimately increase compliance with paying zakat. This increase in compliance supports the achievement of Zakat’s social and economic goals in reducing poverty and social inequality.
Originality – This study makes a unique contribution by focusing on the role of zakat literacy and awareness among students, a topic that has been underexplored. These findings can inform the development of more effective zakat education programs at the university level.

Keywords

Compliance in paying zakat zakat literacy Awareness

Article Details

License

Copyright (c) 2024 Abdul Malik, Harun Alrasyid, Muhammad Musyawir Kamaruddin

Creative Commons License

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

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution ShareAlike License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

How to Cite
Malik, A., Alrasyid, H., & Kamaruddin, M. M. (2024). Student compliance in paying zakat: Do zakat literacy and awareness matter?. Asian Journal of Islamic Management (AJIM), 6(1), 63–73. https://doi.org/10.20885/AJIM.vol6.iss1.art6
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Abdullah, M. & Sapiei, N.S. (2018). Do religiosity, gender and educational background influence zakat compliance? The case of Malaysia. International Journal of Social Economics, 45(8), 1250-1264. https://doi.org/10.1108/IJSE-03-2017-0091
  2. Abdullah, Z., Mohd Sharif, M.H., Saad, R.A.J., Mohd Ariff, A.H., Md Hussain, M.H. & Mohd Nasir, M.H. (2023), Zakat institutions’ adoption of social media, Journal of Islamic Accounting and Business Research, 14(8), 1261-1280. https://doi.org/10.1108/JIABR-01-2022-0013
  3. Afandi, A., Sudarsono, H., Nugrohowati, R, N, I., & Tumewang, Y. K. (2023). The determinant of Indonesia enterpreneur’s intention to pay zakat: Does government support matter? Global Review of Islamic Economics and Business, 10(2), 083-096. https://doi.org/10.14421/grieb.2022.101-08
  4. Ahmad, M. (2019). An empirical study of the challenges facing zakat and waqf institutions in Northern Nigeria. ISRA International Journal of Islamic Finance, 11(2), 338-356. https://doi.org/10.1108/IJIF-04-2018-0044
  5. Ahimsa, E. A., Sudarsono, H., Abdul Ghoni, M., & Affandi, M. T. (2023). Understanding muzaki adoption of digital zakat payments in Indonesia. Review of Islamic Social Finance and Entrepreneurship, 2(2), 182–193. https://doi.org/10.20885/RISFE.vol2.iss2.art7
  6. Al Arif, M. N. R., Nofrianto, N., & Fasa, M. I. (2023). The preference of Muslim young generation in using digital zakat payment: Evidence in Indonesia. Al-Uqud: Journal of Islamic Economics, 7(1), 1–16. https://doi.org/10.26740/aluqud.v7n1.p1-16
  7. Alam, A., Ratnasari, R. T., Mua’awanah, C., & Hamidah, R. A. (2022). Generation Z perceptions in paying zakat, infaq, and sadaqah using fintech: A comparative study of Indonesia and Malaysia. Investment Management and Financial Innovations, 19(2), 320–330. https://doi.org/10.21511/imfi.19(2).2022.28
  8. Ali, I., & Hatta, Z. A. (2014). Zakat as a poverty reduction mechanism among the muslim community: Case study of Bangladesh, Malaysia, and Indonesia. Asian Social Work and Policy Review, 8(1), 59–70. https://doi.org/10.1111/aswp.12025
  9. Athief, F. H. N., Rachman, M. A., Rizki, D., Hakim, L., & Mohd Noh, M. S. Bin. (2022). Taxation policy and regulation efficiency on increasing zakat collection: Countries comparison analysis. Journal of Islamic Accounting and Finance Research, 4(2), 301–326. https://doi.org/10.21580/jiafr.2022.4.2.14168
  10. Bin-Nashwan, S. A., Abdul-Jabbar, H., & Aziz, S. A. (2021). Does trust in zakat institution enhance entrepreneurs’ zakat compliance? Journal of Islamic Accounting and Business Research, 12(5), 768–790. https://doi.org/10.1108/JIABR-09-2020-0282
  11. Bonang, D., Baihaqi, M., & Pusparini, M. D. (2023). Determinants of zakat compliance among business owners in Indonesia. Share: Jurnal Ekonomi dan Keuangan Islam, 12(2), 288. https://doi.org/10.22373/share.v12i2.16917
  12. Canggih, C., Indrarini, R., & Prabowo, P. S. (2018). Zakat literacy among university students and factors influenced it. Proceedings of the 2nd International Conference on Economic Education and Entrepreneurship (ICEEE), 146–150. https://doi.org/10.5220/0006882101460150
  13. 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
  14. Febrianti, B., & Yasin, A. (2023). Pengaruh literasi zakat, altruisme, dan citra lembaga terhadap minat muzakki membayar zakat di Lazis Nurul Falah Surabaya dengan religiusitas sebagai variabel moderasi. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 5(6), 2921–2939. https://doi.org/10.47467/alkharaj.v5i6.3720
  15. Harahap, M. A., Latip, A., Muda, I., Soemitra, A., & Sugianto, S. (2021). Bagaimana kepatuhan membayar zakat? Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 4(1), 16–23. https://doi.org/10.47467/alkharaj.v4i1.406
  16. Hassan, N. M., & Noor, A. H. M. (2015). Do capital assistance programs by zakat institutions help the poor? Procedia Economics and Finance, 31(15), 551–562. https://doi.org/10.1016/s2212-5671(15)01201-0
  17. Hikmah, N., Anwar, N., & Katman, M. N. (2023). Pengaruh literasi zakat dan religiusitas terhadap kepatuhan membayar zakat pertanian. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 5(1), 1–21. https://doi.org/10.47467/elmal.v5i1.3874
  18. Hussain, Z., Sultan, R., Arif, M., & Ali, A. (2022). The impact of zakat literacy, trust, and the accessibility of digital payments on generation Z and Y’s intention to pay zakat to central zakat fund, the state bank of Pakistan. International Journal of Zakat, 7(2), 105–114. https://doi.org/10.37706/ijaz.v7i2.434
  19. Kamaruddin, M. I. H., Shafii, Z., Hanefah, M. M., Salleh, S., & Zakaria, N. (2024). Exploring shariah audit practices in zakat and waqf institutions in Malaysia. Journal of Islamic Accounting and Business Research, 15(3), 402–421. https://doi.org/10.1108/JIABR-07-2022-0190
  20. Kasri, R. A., & Sosianti, M. W. (2023). Determinants of the intention to pay zakat online: The case of Indonesia. Journal of Islamic Monetary Economics and Finance, 9(2), 275–294. https://doi.org/10.21098/jimf.v9i2.1664
  21. Mohd Suki, N., Mohd Suki, N. & Hussin Shokri, M.F. (2023), Examining youths’ intention to use social media networks for understanding zakat online campaigns that use creative animation, Journal of Islamic Marketing, 14(7), 1696-1714. https://doi.org/10.1108/JIMA-09-2021-0288
  22. 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
  23. Rofi, A.R., & Fanani, S. (2023). Compliance factors of paying zakat on trade for muslim fashion traders at pusat grosir Surabaya. Jurnal Ekonomi Syariah Teori dan Terapan, 10(3), 220–234. https://doi.org/10.20473/vol10iss20233pp220-234
  24. Rohmania, A.S., & Sholihah, E. (2023). The efficiency of 20 years of Indonesian zakat institution: Data Envelopment Analysis (DEA) approach. Review of Islamic Social Finance and Entrepreneurship, 2(2), 146–156. https://doi.org/10.20885/RISFE.vol2.iss2.art4
  25. Pebruary, S., & Hani’ah, I. (2024). Examining the impact of zakah and Islamic finance on national economic growth. Jurnal Ekonomi & Keuangan Islam, 10(1), 115–130. https://doi.org/10.20885/JEKI.vol10.iss1.art9
  26. Purba, A. S. B., Afif, Y.K & Khairunnisa, K. (2022). Pengaruh kesadaran dan pendapatan terhadap kepatuhan membayar zakat. Mediation: Journal of Law, 1(4), 76–86. https://www.pusdikra-publishing.com/index.php/jhkm/article/view/1194/1063
  27. Saad, R. A. J., Aziz, N. M. A., & Sawandi, N. (2014). Islamic accountability framework in the zakat funds management. Procedia - Social and Behavioral Sciences, 164(August), 508–515. https://doi.org/10.1016/j.sbspro.2014.11.139
  28. 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
  29. Saleh, M & Lubis, S. (2022). Pengaruh kesadaran masyarakat terhadap kepatuhan membayar zakat Mal. Jurnal Ekonomi dan Keuangan Syariah, 1(1), 26–34. https://jurnal.perima.or.id/index.php/JEKSya/issue/view/12
  30. Saripudin, U., Djamil, F., & Rodoni, A. (2020). The zakat, infaq, and alms farmer economic empowerment model. Library Philosophy and Practice, 1–13. https://digitalcommons.unl.edu/cgi/viewcontent.cgi?article=6629&context=libphilprac
  31. Setiawan, D., Qurtubi, Q., & Khairullah, R. . (2024). A system dynamics model on how zakat can reduce poverty in Indonesia. Jurnal Ekonomi & Keuangan Islam, 10(1), 29–40. https://doi.org/10.20885/JEKI.vol10.iss1.art3
  32. Soemitra, A., & Nasution, J. (2022). The influence of zakat literacy, trust, and ease of digital payments on generation Z and Y intention in paying zakat to amil zakat organizations. Undonesian Conference of Zakat - Proceedings, 323–334. https://doi.org/10.37706/iconz.2021.266
  33. Utami, A. R.. H., & Yuliati, L. N. (2021). Behavior of paying zakat through zakat institutions. International Journal of Research and Review, 8(12), 260–269. https://doi.org/10.52403/ijrr.20211232
  34. Wahid, H., Mohd Noor, M. A., & Ahmad, S. (2005). Kesedaran membayar zakat: Apakah faktor penentunya?. International Journal of Management Studies, 12(2), 171–189. https://e-journal.uum.edu.my/index.php/ijms/article/view/9219
  35. Yerrou, H., Achmaoui, A. & Bezoui, O. (2023). The determinants of institutionalization of Zakāt: the case of Morocco, Islamic Economic Studies, 31(1/2), 22-42. https://doi.org/10.1108/IES-01-2023-0003
  36. 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
  37. Yusuf, M., & Tubagus Ismail, T. (2017). Pengaruh pengetahuan pajak, pengetahuan zakat dan sikap terhadap kepatuhan wajib pajak Muslim. Transparansi: Jurnal Ilmiah Ilmu Administrasi, 6(1), 51–66. https://doi.org/10.31334/trans.v9i2.26