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
Article Details
Copyright (c) 2024 Abdul Malik, Harun Alrasyid, Muhammad Musyawir Kamaruddin
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References
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
References
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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