Record Details

FACTORS INFLUENCING ZAKAT PAYERS’ PREFERENCE IN DISCHARGING ZAKAT OBLIGATIONS: AN EXPLORATIVE STUDY

Maqdis: Jurnal Kajian Ekonomi Islam

View Archive Info
 
 
Field Value
 
Title FACTORS INFLUENCING ZAKAT PAYERS’ PREFERENCE IN DISCHARGING ZAKAT OBLIGATIONS: AN EXPLORATIVE STUDY
 
Creator PUTRIANA, VIMA TISTA
 
Subject Economics
Zakat Institutions, Zakat Obligations, Zakat Payers
 
Description This research aims to explore factors influencing zakat payers’ preference in discharging their zakat obligations (i.e. paying zakat through authorized zakat institutions or giving it directly to recipients). This research was inspired by one of findings of our research on the effectiveness of zakat community development (ZCD) in Tanah Datar District. More clearly, ineffectiveness of the ZCD program undertaken was due to among others insufficient funding. This result indicates that local BAZNAS as the authorized zakat institution operated locally has not been able yet to optimize collection of zakat funds from zakat payers. This research is explorative in nature and therefore adopts a qualitative research approach. Data was collected at the end of October 2018, using Focus Group Discussion (FGD) with participants were two groups of postgraduate students majoring in Sharia Accounting and Sharia Banking at the State Islamic Institute Batusangkar. This research concludes that zakat payers’ preference in discharging their zakat obligations is influenced by factors such as zakat awareness, tradition, trust and level of income. This is the first research undertaken to explore the behavior of zakat payers in Indonesia. The result theoretical framework proposed in this study can be empirically tested in a larger population by the future research.
 
Publisher Universitas Islam Negeri Imam Bonjol Padang
 
Contributor —
 
Date 2018-12-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
Survey/Interview
 
Format application/pdf
 
Identifier http://journal.febi.uinib.ac.id/index.php/maqdis/article/view/203
10.15548/maqdis.v3i2.203
 
Source Maqdis : Jurnal Kajian Ekonomi Islam; Vol 3, No 2 (2018): Juli - Desember 2018; 231 - 245
2528-5661
2528-5645
 
Language eng
 
Relation http://journal.febi.uinib.ac.id/index.php/maqdis/article/view/203/225
http://journal.febi.uinib.ac.id/index.php/maqdis/article/downloadSuppFile/203/FACTORS%20INFLUENCING%20ZAKAT%20PAYERS%E2%80%99%20PREFERENCE%20IN%20DISCHARGING%20ZAKAT%20OBLIGATIONS%3A%20AN%20EXPLORATIVE%20STUDY
 
Rights Copyright (c) 2018 Maqdis : Jurnal Kajian Ekonomi Islam
http://creativecommons.org/licenses/by-nc-sa/4.0