Main Article Content
Abstract
The purpose of this study was to examine the effect of distributive justice on the intention to pay zakat through Zakat Institutions (ZIs), using affective trust and cognitive trust as intervening variables. Data collection techniques through the distribution of questionnaires to 272 Muslims in Yogyakarta. Data analysis using Structural Equation Modeling (SEM) with SmartPLS software version 3.2. The findings show that the distributive justice has a positive effect on intention to pay zakat through ZIs, as well as has a positive effect on affective and cognitive trust. In addition, affective and cognitive trust has a positive effect on intention to pay zakat through ZIs. The results of the study also show that affective and cognitive trust are intervening variables on the relationship between distributive justice and the intention to pay zakat through ZIs.
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References
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- Azman, F. M. N., & Bidin, Z. (2015). Factors influencing zakat compliance behavior on saving. Internatioanl Journal of Business and Social Research, 5(1), 118–128. DOI: 10.18533/ijbsr.v5i1.688
- BAZNAS. (2018b). Profil BAZNAS. Retrieved from http://baznas.go.id/profil
- Churiyah, M., & Wiradani, W. (2011). Faktor-faktor yang dipertimbangkan muzakki dalam menyalurkan zakat melalui yayasan amal sosial ash shohwah Malang. MODERNISASI, 8 (3), 233–246. Retrived from: http://ejournal.unikama.ac.id/index.php/JEKO/article/view/788/574
- Ergeneli, A., Ari, G. S. & Metin, S. (2007). Psychological empowerment and its relationship to trust in immediate managers. Journal of Business Research, 60(1), 41–49. DOI:10.1016/j.jbusres.2006.09.012
- Farouk, A. U., Idris, M. K., & Saad, R. A. J. (2018). Moderating role of religiosity on zakat compliance behavior in Nigeria. International Journal of Islamic and Middle Eastern Finance and Management, 11(3), 357–373. DOI: 10.1108/IMEFM-05-2017-0122
- Ikhwanda, M. F., & Hudayati, A. (2019). The influence of accountability, transparency, affective and cognitive trust toward the interest in paying zakat. Jurnal Akuntansi dan Auditing Indonesia, 23(1), 39-51. DOI: https://doi.org/10.20885/jaai.vol23.iss1.art5
- Johnson, D., & Grayson, K. (2005). Cognitive and affective trust in service relationships. Journal of Business Research, 58(4), 500–507. DOI: https://doi.org/10.1016/S0148-2963(03)00140-1
- Kiryanto, K. & Khasanah, V. N. (2013). Analisis karakteristik muzakki dan tata kelola LAZ terhadap motivasi membayar zakat penghasilan. Jurnal Akuntansi Indonesia, 2(1), 51–64. DOI:10.30659/jai.2.1.51-64
- Mustafa, M. O. A., Mohamad, M. H. S., & Adnan, M. A. (2013). Antecedents of zakat payers trust in an emerging zakat sector: An exploratory Study. Journal of Islamic Accounting and Business Research, 4(1), 4–25. DOI: DOI: 10.1108/17590811311314267
- Perbawa, A., & Abdullah, H. R. (2016). Determinant factors of awareness for paying zakat on BAZNAS, Indonesia. International Humanistic Management Association Research Paper Series, 25. Retrieved from https://ssrn.com/abstract=2799446.
- Saad, R. A. J., & Haniffa, R. (2014). Determinants of zakat (islamic tax) compliance behavior. Journal of Islamic Accounting and Business Research, 5(2), 182–193. DOI:10.1108/JIABR-10-2012-0068
- Triyawan, A., & Aisyah, S. (2016). Analisis faktor-aktor yang mempengaruhi muzakki membayar zakat di BAZNAS Yogyakarta. Islamic Economics Journal, 2(1), 53–69. DOI:10.21111/iej.v2i1.970
- Utamy, H. R. (2015). Keadilan ekonomi dalam pendistribusian zakat oleh Badan Amil Zakat Nasional (BAZNAS) kabupaten Tanah Datar. Jurnal Tamwil, 1(2), 18. DOI: 10.31958/jtm.v1i2.324
- Winthrop, D. (1978). Aristotle and theories of justice. The American Political Science Review, 72(4), 1201–1216. DOI: 10.2307/1954534
References
Azimah, N. H. (2016). Azimah, N. H. (2016). Pengaruh religiusitas, gaji dan kepercayaan terhadap minat muzakki membayar zakat di badan amil zakat nasional (BAZNAS) kabupaten Gresik. Theses. UIN Sunan Ampel, Surabaya. Retrieved from: http://digilib.uinsby.ac.id/9346/
Azman, F. M. N., & Bidin, Z. (2015). Factors influencing zakat compliance behavior on saving. Internatioanl Journal of Business and Social Research, 5(1), 118–128. DOI: 10.18533/ijbsr.v5i1.688
BAZNAS. (2018b). Profil BAZNAS. Retrieved from http://baznas.go.id/profil
Churiyah, M., & Wiradani, W. (2011). Faktor-faktor yang dipertimbangkan muzakki dalam menyalurkan zakat melalui yayasan amal sosial ash shohwah Malang. MODERNISASI, 8 (3), 233–246. Retrived from: http://ejournal.unikama.ac.id/index.php/JEKO/article/view/788/574
Ergeneli, A., Ari, G. S. & Metin, S. (2007). Psychological empowerment and its relationship to trust in immediate managers. Journal of Business Research, 60(1), 41–49. DOI:10.1016/j.jbusres.2006.09.012
Farouk, A. U., Idris, M. K., & Saad, R. A. J. (2018). Moderating role of religiosity on zakat compliance behavior in Nigeria. International Journal of Islamic and Middle Eastern Finance and Management, 11(3), 357–373. DOI: 10.1108/IMEFM-05-2017-0122
Ikhwanda, M. F., & Hudayati, A. (2019). The influence of accountability, transparency, affective and cognitive trust toward the interest in paying zakat. Jurnal Akuntansi dan Auditing Indonesia, 23(1), 39-51. DOI: https://doi.org/10.20885/jaai.vol23.iss1.art5
Johnson, D., & Grayson, K. (2005). Cognitive and affective trust in service relationships. Journal of Business Research, 58(4), 500–507. DOI: https://doi.org/10.1016/S0148-2963(03)00140-1
Kiryanto, K. & Khasanah, V. N. (2013). Analisis karakteristik muzakki dan tata kelola LAZ terhadap motivasi membayar zakat penghasilan. Jurnal Akuntansi Indonesia, 2(1), 51–64. DOI:10.30659/jai.2.1.51-64
Mustafa, M. O. A., Mohamad, M. H. S., & Adnan, M. A. (2013). Antecedents of zakat payers trust in an emerging zakat sector: An exploratory Study. Journal of Islamic Accounting and Business Research, 4(1), 4–25. DOI: DOI: 10.1108/17590811311314267
Perbawa, A., & Abdullah, H. R. (2016). Determinant factors of awareness for paying zakat on BAZNAS, Indonesia. International Humanistic Management Association Research Paper Series, 25. Retrieved from https://ssrn.com/abstract=2799446.
Saad, R. A. J., & Haniffa, R. (2014). Determinants of zakat (islamic tax) compliance behavior. Journal of Islamic Accounting and Business Research, 5(2), 182–193. DOI:10.1108/JIABR-10-2012-0068
Triyawan, A., & Aisyah, S. (2016). Analisis faktor-aktor yang mempengaruhi muzakki membayar zakat di BAZNAS Yogyakarta. Islamic Economics Journal, 2(1), 53–69. DOI:10.21111/iej.v2i1.970
Utamy, H. R. (2015). Keadilan ekonomi dalam pendistribusian zakat oleh Badan Amil Zakat Nasional (BAZNAS) kabupaten Tanah Datar. Jurnal Tamwil, 1(2), 18. DOI: 10.31958/jtm.v1i2.324
Winthrop, D. (1978). Aristotle and theories of justice. The American Political Science Review, 72(4), 1201–1216. DOI: 10.2307/1954534