Article Sidebar

Download
Full text PDF
Statistic
Read Counter : 621 Download : 547

Downloads

Download data is not yet available.

Main Article Content

Abstract

Purpose – This study aimed to measure muzakki satisfaction through institutional image zakat institutions’ performance and expectation disconfirmation theory.
Methodology – This study uses Structural Equation Modeling Partial Least Squares (SEM-PLS) supported by SmartPLS 3.0, with a quantitative approach to measure muzakki satisfaction. Data were collected using a questionnaire, totaling 395 respondents from all branches of the Baitul Mal TAMZIS office.
Findings – This study shows that institutional image, zakat institution performance, and desire disconfirmation have a significant positive effect on muzakki satisfaction, while expectation disconfirmation and perceived performance do not have a significant effect. This was supported by systematic programs and strategies, transparent reporting, and the use of electronic money to facilitate muzakki. Baitul Mal TAMZIS, with 42 branches spread across Wonosobo, Yogyakarta, Central Java, and West Java, continues to increase the collection and distribution of Zakat, Infaq, Sadaqah, and Waqf (ZISWAF) funds, with 70% of the muzakki becoming regular donors.
Implications – The results of this study can be used by policymakers of Islamic Social Institutions such as Zakat Institutions, by paying attention to the image of the institution and the performance of zakat institutions.
Originality – This study uses the theory of expectation disconfirmation, which is usually applied to non-profit institutions, to measure muzakki satisfaction in zakat institutions. The application of this theory in the context of zakat has not been widely explored, thus providing a new contribution to the literature on zakat management.

Keywords

Zakat Institution Performance Institutional Image Expectation Disconfirmation Theory

Article Details

License

Copyright (c) 2025 Setiawan bin Lahuri, Rusyda Afifah Ahmad, A’isa Zahroturrosyidah, Hartomi Maulana, Muchammad Taufiq Affandi

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 License that allows others to share the work with an acknowledgment 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 acknowledgment 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).
Author Biography

Setiawan bin Lahuri, Department of Master Program in Islamic Economic Law, Universitas Darussalam Gontor, Ponorogo, Jawa Timur, Indonesia

Postgraduate Program of Islamic Economics Law

How to Cite
Lahuri, S. bin, Ahmad, R. A., Zahroturrosyidah, A., Maulana, H., & Affandi, M. T. (2025). Measuring the level of muzakki satisfaction on Zakat institution performance. Jurnal Ekonomi & Keuangan Islam, 11(1), 143–161. https://doi.org/10.20885/JEKI.vol11.iss1.art10
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX
Crossref
Scopus
Google Scholar
Europe PMC

References

  1. Abdiannur, A., & Arifin, N. (2019). Kualitas pelayanan terhadap kepuasan muzakki pada inisiatif zakat Indonesia (IZI) Kalimantan Timur. Jurnal GeoEkonomi, 10(2), 239-252. https://doi.org/10.36277/geoekonomi.v10i2.82
  2. Abror, A., & Hudayati, A. (2020). The effect of distributive justice on intention to pay zakat through zakat institutions using affective and cognitive trust as intervening variables. Jurnal Ekonomi & Keuangan Islam, 6(1), 24–33. https://doi.org/10.20885/JEKI.vol6.iss1.art3
  3. 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
  4. Amin, I. A., & Al Arif, M. N. R. (2024). The role of trust on investors’ intention to shares waqf in Indonesia. Jurnal Ekonomi & Keuangan Islam, 10(2), 247–262. https://doi.org/10.20885/JEKI.vol10.iss2.art8
  5. Andreassen, T. W., & Lindestad, B. (1998). Customer loyalty and complex services: The impact of corporate image on quality, customer satisfaction and loyalty for customers with varying degrees of service expertise. International Journal of service Industry management, 9(1), 7-23. https://doi.org/10.1108/09564239810199923
  6. Apriliani, L. (2022). The effect of service and trust on muzakki satisfaction at baitul mal, Aceh Tamiang regency. ASNAF: Journal of Economic Welfare, Philantrophy, Zakat and Waqf, 140-156. https://doi.org/10.32505/asnaf.v1i2.4767
  7. Ayuniyyah, Q. (2019). Factors affecting zakat payment through institution of amil: Muzakki’s perspectives analysis (Case study of badan amil zakat nasional [Baznas]). Al-Infaq: Jurnal Ekonomi Islam, 2(2). https://doi.org/10.32507/ajei.v2i2.384
  8. Azhar, A., & Iskandarsyah. (2019). Pengaruh ekspektasi, persepsi kualitas, persepsi nilai dan citra tujuan wisata terhadap kepuasan wisatawan pada pulau Weh Sabang. Jurnal Ilmiah Mahasiswa Ekonomi Manajemen, 4(4), 562–574, https://doi.org/10.24815/jimen.v4i4.11444
  9. Basri, H., Sopingi, I., & Sudarwanto, T. (2020). Pengaruh kualitas layanan terhadap kepuasan muzakki (Studi kasus pada lembaga sosial pesantren Tebuireng Jombang). JIES: Journal of Islamic Economics Studies, 1(2), 110-125. https://doi.org/10.33752/jies.v1i2.5915
  10. Bilo, C., & Machado, A. C. (2020). The role of zakat in the provision of social protection: A comparison between Jordan and Sudan. International Journal of Sociology and Social Policy, 40, 3-4, 236–248. https://doi.org/10.1108/IJSSP-11-2018-0218
  11. 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
  12. Cokrohadisumarto, W. B. 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
  13. Erlina, N., & Suryaningsih, S. A. (2018). Pengaruh persepsi layanan jemput zakat terhadap kepuasan muzaki di lembaga amil zakat yatim Mandiri Cabang Jombang. Jurnal Ekonomi Islam, 1, 120–128. https://journal.unesa.ac.id/index.php/jei/article/view/26388
  14. Fachry, M., Darmawati, D., Rahmah, F., & Rahmatullah, N. (2021). Pengaruh brand awareness dan perceived quality terhadap keputusan muzakki membayar zakat di lembaga amil zakat Dana Peduli Ummat Kalimantan Timur. Borneo Islamic Finance And Economics Journal, 11-20. https://doi.org/10.21093/bifej.v1i1.3237
  15. Gunawan, K. (2017). Pelayanan lembaga zakat untuk meningkatkan kepuasan muzakki. ZISWAF, 4, 297–312. https://journal.iainkudus.ac.id/index.php/Ziswaf/article/view/3047
  16. Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM). Thousand Oaks. Sage.
  17. Hair, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research. European Business Review, 26(2), 106–121. https://doi.org/10.1108/EBR-10-2013-0128
  18. Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203
  19. Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate data analysis (7th ed.). Pearson Prentice Hall.
  20. Hamdani, L., Sunarsih, S., Yusfiarto, R., Rizal, A., & Khoirunnisa, A. N. (2024). Social media, trust and intention to pay zakat through institution: Lessons from Indonesian experience. Journal of Islamic Marketing. https://doi.org/10.1108/JIMA-01-2023-0016
  21. Harahap, D., Afandi, A., & Siregar, T. M. (2023). The Islamic banking customers’intention to use digital banking services: An Indonesian study. Journal of Islamic Monetary Economics and Finance, 9(3), 533-558. https://doi.org/10.21098/jimf.v9i3.1673
  22. Indarningsih, N. A., Ma’wa, M. A. F., & Waliyuddinssyah, M. N. (2023). Zakat, infaq, shadaqah, and waqf using financial technology: Millennial generation perspective. Review of Islamic Social Finance and Entrepreneurship, 2(1), 13-28. https://doi.org/10.20885/RISFE.vol2.iss1.art
  23. Jannah, K. (2020). Konstruksi motivasi kerja dalam peningkatan kinerja pengurus dan para amil pada lembaga amil zakat infaq dan shadaqah Muhammadiyah (Lazismu) kabupaten Pamekasan. Invest: Jurnal Investasi Islam, 1(2), 20–29. https://doi.org/10.32806/ivi.v1i1.77
  24. Junjunan, M. I. (2020). Pengaruh transparasi, akuntabilitas, dan IGCG terhadap tingkat kepercayaan muzakki di lembaga amil zakat Dompet Amanah Umat. Akuntansi, 6. https://doi.org/10.29080/jai.v6i2.289
  25. Kamal, S., & Hidayah, N. (2022). Expectations of paying zakat on profession during the pandemic. Journal of Positive School Psychology, 6(2), 4795-4807. https://journalppw.com/index.php/jpsp/article/view/2936
  26. Kesharwani, A., Mani, V., Gaur, J., & Kamble, S. S. (2021). Service quality measurement in information systems : An expectation and desire disconfirmation approach. Journal of Global Information Manahement, 29(6), 1–19. https://doi.org/10.4018/JGIM.20211101.oa30
  27. Khanifa, N. K. (2018). Penguatan peran ziswaf dalam menyongsong era SDGs kajian filantropi BMT Tamzis Wonosobo. Cakrawala, 13(2), 149–168, https://doi.org/10.31603/cakrawala.v13i2.2329
  28. Kotler, P., & Armstrong, G. (2010). Principles of marketing. New Jersey: PrenticeHall In.
  29. Krisdayanti, H., Mismiwati, M., Pratama, K., Fakhrina, F., & Riduwansah, R. (2023). The influence of transparency and accountability on the level of satisfaction of muzakki BAZNAS, Musi Banyuasin district. Jurnal I-Philanthropy: A Research Journal on Management of Zakat and Waqf, 3(2), 82-96. https://doi.org/10.19109/iphi.v3i2.19623
  30. Lahuri, S. Bin. (2022). Muslim perception on zakat as a tax deduction in Indonesia. Share: Jurnal Ekonomi dan Keuangan Islam, 11(2), 477-501. http://dx.doi.org/10.22373/share.v11i2.15022
  31. Latif, A., Ahmad, R. A., Lesmana, M., & Nabila, F. (2022). Factors affecting generational millennials’ desire to spend money on waqf. Muslim Heritage, 7(2), 433–458. https://doi.org/10.21154/muslimheritage.v7i2.4439
  32. Lovenia, N., & Adnan, M. A. (2019). Analisis Kepuasan Muzakki Terhadap Implementasi Good Corporate Gevernance Pada Organisasi Pengelola Zakat di Kota Yogyakarta ( Studi kasus pada Lembaga Amil Zakat di Yogyakarta). Reviu Akuntansi dan Bisnis Indonesia, 1(1), 57–67, https://doi.org/10.18196/rab.010106
  33. Mahardika, I. M. N. O. (2020). Kualitas layanan dan citra lembaga terhadap word of mouth mahasiswa Stahn Gde Pudja Mataram. Business Management Analysis Journal (BMAJ), 3(1), 46-57. https://doi.org/10.24176/bmaj.v3i1.4461
  34. Mahfudz, A. A., Khairani, N., & Ahmad, R. A. (2023). Exploring zakat's role in promoting social inclusion and justice for ar-riqob. El Mudhorib: Jurnal Kajian Ekonomi dan Perbankan Syariah, 4(2), 88-100. https://doi.org/10.53491/elmudhorib.v4i2.891
  35. Mahomed, Z. (2022). Modelling effective zakat management for the ‘stans’ of Central Asia and establishing pandemic resilience. In Towards a Post-Covid Global Financial System: Lessons in Social Responsibility from Islamic Finance (pp. 143-159).. https://doi.org/10.1108/978-1-80071-625-420210008
  36. Masyithoh, N. D. (2013). Analisis normatif Undang-Undang no. 1 tahun 2013 tentang lembaga keuangan mikro (LKM) atas status badan hukum dan pengawas baitul maal wat tamwil (BMT). Economica, 5(1), 17–36, https://doi.org/10.21580/economica.2014.5.2.768
  37. Mohd, K., Hamzah, Z. L., Daud, M. Z., & Johari, F. (2016). Managing the institution of zakat: case study of muallaf in Selangor, Malaysia. Advance in Islamic Finance Marketing and Management, 325-339. https://doi.org/10.1108/978-1-78635-899-820161016
  38. Muflih, M. (2023). Muzakki’s adoption of mobile service: Integrating the roles of technology acceptance model (TAM), perceived trust and religiosity. Journal of Islamic Accounting and Business Research, 14(1), 21-33. https://doi.org/10.1108/JIABR-09-2021-0273. https://doi.org/10.1108/JIABR-09-2021-0273
  39. Mukhibad, H., Fachrurrozie, F., & Nurkhin, A. (2019). Determinants of the intention of muzakki to pay professional zakat. Share: Jurnal Ekonomi dan Keuangan Islam, 8(1), 45-67. http://dx.doi.org/10.22373/share.v8i1.4573
  40. Musqari, N., & Huda, N. (2018). Pengaruh kualitas layanan terhadap loyalitas melalui variabel kepuasan pada lembaga amil zakat (Studi pada Baituzzakah Pertamina kantor pusat). Perisai, 2(April), 34–53. https://doi.org/10.21070/perisai.v
  41. Muthaher, O., & Wahyundaru, S. D. (2023). Variables determining muzakki loyalty in paying zakat. Equilibrium, 11(1), 123-148. http://dx.doi.org/10.21043/equilibrium.v11i1.19167
  42. Nasution, S. A. (2021). Pengaruh good corporate governance terhadap tingkat kepuasan muzakki dalam menyalurkan zakat pada Lazismu di kota Pekanbaru. Ecountbis : Economics, Accounting and Business Journal, 1(1), 157–172. https://jom.umri.ac.id/index.php/ecountbis/article/view/282
  43. Nopiardo, W. (2017). Strategies of zakat fundraising at Baznas Tanah Datar regency. Imara: Jurnal Riset Ekonomi Islam, 1(1), https://dx.doi.org/10.31958/imara.v1i1.991
  44. Nursafitri, I., Lukitaningsih, A., Cahya, A. D., & Udayana, I. B. N. (2023). Time effect of disconfirmation pada marketplace Shopee di Yogyakarta. Reslaj : Religion Education Social Laa Roiba Journal, 5, 1096–1114. https://doi.org/10.47476/reslaj.v5i3.1698
  45. Qazi, A., Tamjidyamcholo, A., Raj, R. G., Hardaker, G., & Standing, C. (2017). Assessing consumers’ satisfaction and expectations through online opinions: Expectation and disconfirmation approach. Computers in Human Behavior, 75, 450–460. https://doi.org/10.1016/j.chb.2017.05.025
  46. Ramadania, S., & Shauki, E. R. (2023). E-zakat fund accountability: Study on amil zakat institution Lazismu in Tokopedia. Jurnal Ekonomi & Keuangan Islam, 9(1), 136–150. https://doi.org/10.20885/JEKI.vol9.iss1.art10
  47. Rosyid, A. F., & Islamiyah, N. (2023). Manajemen kinerja pegawai pada badan amil zakat nasional kabupaten Probolinggo. Cakrawala, 6(1), 741–754. https://doi.org/10.52851/cakrawala.v6i2.274
  48. Saad, R.A.J., Ahmi, A., Sawandi, N. & Abdul Aziz, N.M. (2023). Zakat administration reformation towards an effective and efficient zakat revenue generation, Journal of Islamic Accounting and Business Research, 14(8), 1232-1260. https://doi.org/10.1108/JIABR-05-2021-0151
  49. Sadili, U., Ali, Z. M. ., & Zaenal, M. H. . (2024). Determinants of intention to pay professional zakat to private employees: Case study of muzakki Laznas Daarut Tauhiid Peduli. Bukhori: Kajian Ekonomi dan Keuangan Islam, 3(2), 125–144. https://doi.org/10.35912/bukhori.v3i2.2970
  50. Salsabila, A., & Widarmanti, T. (2023). Pengaruh customer expectation, perceived enjoyment, perceived ease of use dan satisfaction terhadap online repurchase intention produk secondhand di tiktok. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi, 7(2), 1353-1371. https://doi.org/10.31955/mea.v7i2.3154
  51. Selnes, F. (1993). An examination of the effect of product performance on brand reputation, satisfaction and loyality. European Jurnal of Marketing, 27(1), 1–5, https://doi.org/10.1108/03090569310043179
  52. 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
  53. Spreng, R. A., & Olshavsky, R. W. (1993). A desires congruency model of consumer satisfaction. The Academy of Marketing Science, 21, 169–177. https://doi.org/10.1177/0092070393213001
  54. Sudarsono, H., Supriani, I., & Perdana, A. R. A. . (2022). Do perceived zakat institutions and government support affect entrepreneurs’ intention to pay zakat?. Review of Islamic Social Finance and Entrepreneurship, 1(2), 85–96. https://doi.org/10.20885/RISFE.vol1.iss2.art1
  55. Sunarsih, S., Hamdani, L., Rizal, A., & Yusfiarto, R. (2023). Motivational factors to paying zakat through institutions: A multigroup analysis of urban and suburban muzakki based on digital payment scheme. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-12-2022-0333
  56. Syakuro, A. A., & Fikriyah, K. (2020). Pengaruh kualitas pelayanan Islami terhadap kepuasan donatur di lembaga amil zakat Muhammadiyah (Lazismu) kabupaten Mojokerto. Jurnal Ekonomika dan Bisnis Islam, 3(2), 200–209. https://doi.org/10.26740/jekobi.v3n2.p200-209
  57. Usman, H., Mulia, D., Chairy, C., & Widowati, N. (2022). Integrating trust, religiosity and image into technology acceptance model: The case of the Islamic philanthropy in Indonesia. Journal of Islamic Marketing, 13(2), 381-409. https://doi.org/10.1108/JIMA-01-2020-0020
  58. Wahyudi, T. W., & Puspita, G. (2022). Intellectual capital on zakat performance with corporate governance as an intervening variable in sharia commercial banks. Jurnal Ekonomi & Keuangan Islam, 8(2), 250-263. https://doi.org/10.20885/JEKI.vol8.iss2.art8
  59. Wahyundaru, S. D., & Muthaher, O. (2023). The determinant interest to pay zakat, trust and motivation as mediation. International Journal of Multicultural and Multireligious Understanding, 10(2), 588-602. http://dx.doi.org/10.18415/ijmmu.v10i2.4583.
  60. Wahyuni-TD, I. S., Haron, H., & Fernando, Y. (2021). The effects of good governance and fraud prevention on performance of the zakat institutions in Indonesia: A sharīʿah forensic accounting perspective. International Journal of Islamic and Middle Eastern Finance and Management, 14(4), 692-712. https://doi.org/10.1108/IMEFM-03-2019-0089
  61. Waldelmi, I. (2021). Strategi membangun kepercayaan muzakki pada amil zakat di kota Pekanbaru. Jurnal Economica, 9(1), 24-30. https://doi.org/10.46750/economica.v9i1.37
  62. Widiastuti, T., Cahyono, E. F., Zulaikha, S., Mawardi, I., & Al Mustofa, M. U. (2021). Optimizing zakat governance in East Java using analytical network process (ANP): The role of zakat technology (ZakaTech). Journal of Islamic Accounting and Business Research, 12(3), 301-319. https://doi.org/10.1108/JIABR-09-2020-0307
  63. Wilson, A., Zeithaml, V., Bitner, M. J., & Gremler, D. D. (2016). Services marketing: Integrating customer focus across the firm. USA: McGraw-Hill Education.
  64. Yaqin, A. (2021). Fungsi sosial baitul maal wa tamwil ( BMT ) pasca UU no 1 tahun 2013 tentang lembaga keuangan mikro. MABSYA, 3(1), 146–163, https://doi.org/10.24090/mabsya.v3i2.5597
  65. Yuliafitri, I., & Rivaldi, A. I. (2017). Pengaruh penerapan prinsip-prinsip good governance dan promosi terhadap penerimaan wakaf tunai (Pada lembaga pengelola wakaf di Indonesia). InFestasi, 13(1), 217. https://doi.org/10.21107/infestasi.v13i1.3044
  66. Yumna, A., & Clarke, M. (2019). Examining the outreach of Islamic charity based microfinance programs: Empirical evidence from Indonesia. Journal of Islamic Monetary Economics and Finance, 5(4), 849–872. https://doi.org/10.21098/jimf.v5i4.1111
  67. Yusuf, M., Widjaja, A., & Ningrum, G. H. (2021). Efektivitas kinerja amil dan motivasi internal terhadap intensitas muzaki dalam berzakat melalui lembaga amil zakat di Jawa Timur. Salam: Jurnal Sosial dan Budaya Syar-I, 8(6), 1749–1766. https://doi.org/10.15408/sjsbs.v8i6.22977
  68. Zakiy, F. S., & Falikhatun, F. (2024). The role of intellectual capital on zakat performance: Insight from Indonesia. Journal of Intellectual Capital, 25(5/6), 1006-1025. https://doi.org/10.1108/JIC-12-2023-0280

Most read articles by the same author(s)