Pengaruh Pendapatan dan Altruisme terhadap Pembayaran Zakat dengan Moderasi Religiusitas di Lembaga Amil Zakat

Authors

  • Siti Fatimah Universitas Negeri Islam Sunan Kalijaga Yogyakarta
  • Eva Alfiyana Universitas Negeri Islam Sunan Kalijaga Yogyakarta
  • Hikmah Endraswati Universitas Negeri Islam Sunan Kalijaga Yogyakarta
  • Nurul Fatmah Universitas Negeri Islam Sunan Kalijaga Yogyakarta
  • Wahyu Wibowo Universitas Negeri Islam Sunan Kalijaga Yogyakarta

DOI:

https://doi.org/10.28944/assyarikah.v6i1.2151

Keywords:

Altruism, Income, Muzaki Decision, Religiosity, Zakat

Abstract

Zakat is an Islamic financial instrument that plays a crucial role in wealth distribution and poverty alleviation. However, in Indonesia, the level of participation by muzakki through official zakat institutions remains relatively low. This study examines the influence of income and altruism on zakat payment decisions, considering religiosity as a moderating variable. A quantitative approach was employed, with data collected through a survey of 51 purposively selected respondents and analyzed using multiple linear regression and moderated regression analysis (MRA). The results indicate that income significantly affects zakat payment decisions, while altruism does not have a significant impact; religiosity strengthens the effect of income but does not moderate the relationship between altruism and zakat decisions. These findings highlight the importance of the spiritual dimension in encouraging zakat compliance and provide a basis for zakat institutions to develop educational and spiritual strategies aimed at enhancing zakat collection more effectively.

References

Ardiansyah, A., & Idayanti, R. (2022). Pengaruh Pengetahuan Keagamaan, Lingkungan Sosial, dan Sumber Pendapatan terhadap Keputusan Pembayaran Zakat Mal dengan Komitmen Keagamaan sebagai Variabel Intervening. Amal: Jurnal Ekonomi Syariah, 3(02). https://doi.org/10.33477/eksy.v3i02.3095

Bin-Nashwan, S. A., Abdul-Jabbar, H., Aziz, S. A., & Sarea, A. (2020). Zakah Compliance in Muslim Countries: An Economic and Socio-Psychological Perspective. Journal of Financial Reporting and Accounting, 19(3). https://doi.org/10.1108/JFRA-03-2020-0057

Chapra, M. U. (2016). The Future of Economics: An Islamic Perspective. https://books.google.co.id/books?hl=id&lr=&id=0NGpDAAAQBAJ&oi=fnd&pg=PR11&ots=295lYLxRLB&sig=amDQAY8JHYGpjoZA4lmxKN_IprY&redir_esc=y#v=onepage&q&f=false

Daud, M. S. M., & Wahid, H. (2025). The Influence of Zak?t Management Institutions on Zak?t Compliance Intention During the COVID-19 Lockdown in Malaysia: A Multilevel Analysis. SAGE Open, 15(1).https://doi.org/10.1177/21582440251324979/ASSET/A12A5F37-9AD4-419E-8540-97B51196C0AE/ASSETS/IMAGES/LARGE/10.1177_21582440251324979-FIG2.JPG

Diana, R. (2022). Pengaruh Pendapatan, Religiusitas dan Sosialisasi terhadap Kepatuhan Muzakki dalam Membayar Zakat (Studi Kasus di BAZNAS Kabupaten Tanjung Jabung Timur). Najaha Iqtishod: Journal of Islamic Economic and Finance, 3(2), 59–65. https://doi.org/10.22437/JIEF.V3I2.20258

Febrianti, B., & Yasin, Ach. (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

Firdaus, M., Suseno, B. D., Sari, G. I., & Fauzi, M. (2024). Zakat Compliance: The Interplay of Religiosity, Awareness, and Knowledge. Shirkah: Journal of Economics and Business, 9(3), 326–336. https://doi.org/10.22515/SHIRKAH.V9I3.628

Habibi, R., Wira, A., & Hulwati. (2024). Peran Moderasi Altruisme: Literasi Zakat, Pendapatan dan Minat Muzakki. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 5(7), 3936-3956–3936 – 3956. https://doi.org/10.47467/ELMAL.V5I7.4112

Hidayat, A. A., Rizal, M., Novita, S. A., & Hardiyanti, I. S. (2024). Altruism as Moderation on Zakat Literacy, Trust, and Religiosity Toward the Decision of Muzakki to Pay Zakat at LAZ Solopeduli. AL-FALAH?: Journal of Islamic Economics, 9(1), 159–181. https://doi.org/10.29240/ALFALAH.V9I1.9821

Kartika, I. K. (2020). Pengaruh Pendapatan terhadap Minat Membayar Zakat dengan Kesadaran Sebagai Variabel Intervening (Studi Kasus Muzakki di BAZNAS Salatiga). Jurnal Ilmiah Ekonomi Islam, 6(1). https://doi.org/10.29040/jiei.v6i1.558

Kemenag.go.id. (2023). Kemenag Rilis 108 Lembaga Pengelola Zakat Tidak Berizin, Ini Daftarnya. https://kemenag.go.id/pers-rilis/kemenag-rilis-108-lembaga-pengelola-zakat-tidak-berizin-ini-daftarnya-j29itk

Mujib, H., Aminullah, R. A., Endang, U., Hamidah, W., & Nurhidayah, S. F. (2024). Optimization of Zakat, Infaq, and Shadaqah Management in Bojongmalang Village, Cimaragas District. https://www.riset-iaid.net/index.php/khidmat/article/view/1975

Nikmah, N. Z., & Fahrullah. (2024). Pengaruh Religiusitas dan Literasi Zakat terhadap Kepatuhan Membayar Zakat Profesi ASN Kanwil Kementerian Agama Provinsi Jawa Timur. Jurnal Ekonomika Dan Bisnis Islam, 7(2), 147–157. https://doi.org/10.26740/JEKOBI.V7N2.P147-157

Nugraheni, N. O., & Muthohar, A. M. (2021). Analisis Pengaruh Religiositas, Pendapatan, dan Sikap terhadap Minat Membayar Zakat Masyarakat Muslim Kabupaten Semarang dengan Pengetahuan sebagai Variabel Moderating. AT-TAWASSUTH: Jurnal Ekonomi Islam, 6(2). https://doi.org/10.30829/ajei.v6i2.10080

Oktaviani, S. A. (2022). Analysis of The Influence of Zakat Literacy, Income and Altruism on Muzakki’s Decisions in Paying Professional Zakat through Zakat Institutions with Transparency as a Moderating Variable (Study on Muzakki DKI Jakarta). Account: Jurnal Akuntansi, Keuangan Dan Perbankan, 9(2). https://doi.org/10.32722/ACCOUNT.V9I2.4689

Patria, N., Antoni, S., Zul, &, & Mu’arrif, I. (2023). The Influence of the Level of Religiosity, Income and Education of Business Players on the Obligation to Pay Zakat in Sungai Penuh. Jurnal Tabarru’: Islamic Banking and Finance, 6(1), 192–206. https://doi.org/10.25299/JTB.2023.VOL6(1).13059

Sugiyono. (2021). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta. https://opac.perpusnas.go.id/DetailOpac.aspx?id=1543971#

Syarifah, L., Bushtomi, A. O., & Faoz, M. M. (2022). The Influence of Religiusity, Beliefs and Digital Literacy of Muzakki’s Interests Paying Zakat through Fintech. Interdiciplinary Journal and Hummanity (INJURITY), 1(2). https://doi.org/10.58631/injurity.v1i2.9

Tanjung, A. W. S., Syahriza, R., & Anggraini, T. (2023). Pengaruh Pemahaman Zakat, Pendapatan, dan Altruisme terhadap Kepatuhan Pengusaha Muslim untuk Membayar Zakat Perniagaan (Studi Umkm di Kab. Labuhanbatu Utara). SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan, 2(4), 1239–1254. https://doi.org/10.54443/SIBATIK.V2I4.782

Taqiyyah, A., & Auwalin, I. (2021). Faktor-Faktor yang Mempengaruhi Pembayaran Zakat Profesi pada Pegawai Negeri Sipil di Kota Banjarmasin. Jurnal Ekonomi Syariah Teori Dan Terapan, 8(6). https://doi.org/10.20473/vol8iss20216pp714-726

Wibowo, W., & Endraswati, H. (2025). Potret Empiris Zakat dan Pengentasan Kemiskinan: Systematic Literature Review. Ekonomica Sharia: Jurnal Pemikiran Dan Pengembangan Ekonomi Syariah, 10(2), 319–344. https://doi.org/10.36908/ESHA.V10I2.1408

Zulfikar, M. (2024). Baznas: Potensi Zakat di Indonesia Mencapai Rp327 Triliun. https://www.antaranews.com/berita/4202409/baznas-potensi-zakat-di-indonesia-mencapai-rp327-triliun?

Downloads

Published

2025-06-23

Issue

Vol. 6 No. 1 (2025): Assyarikah: Journal Of Islamic Economic Business

Section

Articles

License

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

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  • 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.
  • 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.