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Exploring Factors Influencing Zakat Compliance in Aceh: The Role of Institutional Trust and Religious Commitment

Jurnal Ilmiah Peuradeun · Vol. 13 No. 2 (2025) · hlm. 1123–1152

DOI
10.26811/peuradeun.v13i2.1478
ISSN
2443-2067, 2338-8617
Terbit
2025-05-30
Penerbit
SCAD Independent
Bahasa
eng
Lisensi
creativecommons.org/licenses/by-sa/4.0

Abstrak

Zakat compliance among Indonesian Muslims remains relatively low despite its mandatory under Islamic law and regional regulations. This study investigates the factors influencing zakat compliance in Aceh Province, Indonesia, by examining the roles of accountability, financial report transparency, institutional credibility, religiosity, and zakat literacy. It also explores the mediating role of muzakki’s interest in enhancing compliance through formal Zakat Institutions, specifically Baitul Mal. Data were collected from 500 muzakki across 23 regencies/ cities using online and on-site surveys. Employing Structural Equation Modeling and Partial Least Squares (SEM-PLS), the results reveal that accountability and transparency significantly affect muzakki’s interest, influencing zakat compliance. Moreover, accountability, transparency, religiosity, and muzakki’s interest directly affect compliance, while institutional credibility and zakat literacy show limited impact. This study offers practical implications for strengthening local zakat management systems. It contributes to the broader discourse in Islamic social finance by providing an empirical model applicable to other Muslim-majority contexts to improve formal zakat governance and behavioral compliance.

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  • Lambung Mangkurat University
  • Universitas Gadjah Mada
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Rekan penulisOrganisasiArtikel bersama
Nevi HasnitaAfiliasi tidak diketahui2
Hafiizh MaulanaAfiliasi tidak diketahui2
Nasrullah HSAfiliasi tidak diketahui1
Zaki FuadAfiliasi tidak diketahui1
Putri SantikaAfiliasi tidak diketahui1
Abrar AmriAfiliasi tidak diketahui1
Azis Sali HusinAfiliasi tidak diketahui1
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Cut ElfidaAfiliasi tidak diketahui1
Cut Leni NarisyahAfiliasi tidak diketahui1
Fajar Rezky MaulanaAfiliasi tidak diketahui1
Ismail Rasyid Ridla TariganAfiliasi tidak diketahui1
Mukhtisar MukhtisarAfiliasi tidak diketahui1
T. JASMAN MAULIDDIAN SYAH PUTRAAfiliasi tidak diketahui1
T. SYIFA FARIZDHA NANDAAfiliasi tidak diketahui1
Muhammad Miftahul RazaaqAfiliasi tidak diketahui1
Isnaliana IsnalianaAfiliasi tidak diketahui1
Innayatillah InnayatillahAfiliasi tidak diketahui1
Syukriy AbdullahAfiliasi tidak diketahui1
Ayumiati AyumiatiAfiliasi tidak diketahui1
Muhammad Yasir YusufAfiliasi tidak diketahui1
Teuku Meldi KesumaAfiliasi tidak diketahui1
Jalilah JalilahAfiliasi tidak diketahui1
Azhari AzhariUniversitas Gadjah Mada1
Faisal FaisalLambung Mangkurat University1
M. Shabri Abd. MajidAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.scadindependent.org/index.php/jipeuradeun/oai, pertama di-harvest 7 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en">Exploring Factors Influencing Zakat Compliance in Aceh: The Role of Institutional Trust and Religious Commitment</dc:title>
	<dc:creator xml:lang="en">Evriyenni, Evriyenni</dc:creator>
	<dc:creator xml:lang="en">Fahlevi, Heru</dc:creator>
	<dc:creator xml:lang="en">Indriani, Mirna</dc:creator>
	<dc:creator xml:lang="en">Yusuf, Muhammad Yasir</dc:creator>
	<dc:subject xml:lang="en">Zakat Compliance</dc:subject>
	<dc:subject xml:lang="en">Muzakki Interest</dc:subject>
	<dc:subject xml:lang="en">Accountability</dc:subject>
	<dc:subject xml:lang="en">Transparency</dc:subject>
	<dc:subject xml:lang="en">Religiosity</dc:subject>
	<dc:subject xml:lang="en">Religious Studies</dc:subject>
	<dc:subject xml:lang="en">Economics</dc:subject>
	<dc:subject xml:lang="en">Humanities and Cultural Studies</dc:subject>
	<dc:subject xml:lang="en">Art and Humanities</dc:subject>
	<dc:subject xml:lang="en">Social Sciences</dc:subject>
	<dc:description xml:lang="en">Zakat compliance among Indonesian Muslims remains relatively low despite its mandatory under Islamic law and regional regulations. This study investigates the factors influencing zakat compliance in Aceh Province, Indonesia, by examining the roles of accountability, financial report transparency, institutional credibility, religiosity, and zakat literacy. It also explores the mediating role of muzakki’s interest in enhancing compliance through formal Zakat Institutions, specifically Baitul Mal. Data were collected from 500 muzakki across 23 regencies/ cities using online and on-site surveys. Employing Structural Equation Modeling and Partial Least Squares (SEM-PLS), the results reveal that accountability and transparency significantly affect muzakki’s interest, influencing zakat compliance. Moreover, accountability, transparency, religiosity, and muzakki’s interest directly affect compliance, while institutional credibility and zakat literacy show limited impact. This study offers practical implications for strengthening local zakat management systems. It contributes to the broader discourse in Islamic social finance by providing an empirical model applicable to other Muslim-majority contexts to improve formal zakat governance and behavioral compliance.</dc:description>
	<dc:publisher xml:lang="en">SCAD Independent</dc:publisher>
	<dc:date>2025-05-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.scadindependent.org/index.php/jipeuradeun/article/view/1478</dc:identifier>
	<dc:identifier>10.26811/peuradeun.v13i2.1478</dc:identifier>
	<dc:source xml:lang="en">Jurnal Ilmiah Peuradeun; Vol. 13 No. 2 (2025): Jurnal Ilmiah Peuradeun; 1123-1152</dc:source>
	<dc:source>2443-2067</dc:source>
	<dc:source>2338-8617</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.scadindependent.org/index.php/jipeuradeun/article/view/1478/999</dc:relation>
	<dc:relation>https://journal.scadindependent.org/index.php/jipeuradeun/article/view/1478/1034</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Evriyenni Evriyenni, Heru Fahlevi, Mirna Indriani, Muhammad Yasir Yusuf (Author)</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>