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Accountability, Sharia Compliance and Formal Zakat Intention Through Impact Efficacy and Trust

Hasanuddin Islamic Financial & Institutions · Vol. UME (2026) · hlm. 35–54

Terbit
2026-06-13
Penerbit
Faculty of Economics and Business, Hasanuddin University
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

This study examines associations between perceived zakat accountability, perceived Sharia compliance, formal zakat payment intention, and two hypothesised intermediary appraisals: perceived impact efficacy and cognitive institutional trust. A cross-sectional questionnaire provided 326 eligible responses from adult zakat maal payers in South Sulawesi. Reflective measurement and specific indirect associations were assessed using PLS-SEM (SmartPLS 3). Cognitive trust had the largest direct association with formal intention (β = 0.391; f² = 0.180). Perceived accountability was indirectly associated with intention, although its direct path was not significant; perceived Sharia compliance showed direct and indirect associations. The specific serial paths were positive but small (β = 0.018 and 0.017). The model explained 29.3% of variation in stated intention. By distinguishing perceived programme effectiveness from procedural accountability, Sharia legitimacy and organisational trust, the study specifies an additional outcome-appraisal route within institutional zakat choice. The findings describe reported perceptions and intentions, not verified compliance, realised welfare effects or subsequent payments.

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  • Universitas Islam Negeri Maulana Malik Ibrahim
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Rekan penulisOrganisasiArtikel bersama
Ahmad DaniAfiliasi tidak diketahui1
Anis Raihana Ahmad Mubin RasydanAfiliasi tidak diketahui1
Aidan Athaullah MuhammadAfiliasi tidak diketahui1
Sheren ReginaAfiliasi tidak diketahui1
Fahmi Ariz Dharmawan AmbaAfiliasi tidak diketahui1
Sugiarti YusufAfiliasi tidak diketahui1
Ahmad Falah Arifin AdamAfiliasi tidak diketahui1
Ahmad Fadhilul AshfiyaAfiliasi tidak diketahui1
Fakhruddin FakhruddinUniversitas Islam Negeri Maulana Malik Ibrahim1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unhas.ac.id/index.php/hifi/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">Accountability, Sharia Compliance and Formal Zakat Intention Through Impact Efficacy and Trust</dc:title>
	<dc:creator xml:lang="en">Sulami, Muhammad Alfi Najmi Syarqiy</dc:creator>
	<dc:creator xml:lang="en">Furqan, Muhammad</dc:creator>
	<dc:creator xml:lang="en">Sawedi, Andi Chaerullah</dc:creator>
	<dc:subject xml:lang="en">Zakat governance</dc:subject>
	<dc:subject xml:lang="en">Perceived Sharia compliance</dc:subject>
	<dc:subject xml:lang="en">Impact efficacy</dc:subject>
	<dc:subject xml:lang="en">Institutional trust</dc:subject>
	<dc:subject xml:lang="en">Formal zakat intention</dc:subject>
	<dc:description xml:lang="en">This study examines associations between perceived zakat accountability, perceived Sharia compliance, formal zakat payment intention, and two hypothesised intermediary appraisals: perceived impact efficacy and cognitive institutional trust. A cross-sectional questionnaire provided 326 eligible responses from adult zakat maal payers in South Sulawesi. Reflective measurement and specific indirect associations were assessed using PLS-SEM (SmartPLS 3). Cognitive trust had the largest direct association with formal intention (β = 0.391; f² = 0.180). Perceived accountability was indirectly associated with intention, although its direct path was not significant; perceived Sharia compliance showed direct and indirect associations. The specific serial paths were positive but small (β = 0.018 and 0.017). The model explained 29.3% of variation in stated intention. By distinguishing perceived programme effectiveness from procedural accountability, Sharia legitimacy and organisational trust, the study specifies an additional outcome-appraisal route within institutional zakat choice. The findings describe reported perceptions and intentions, not verified compliance, realised welfare effects or subsequent payments.</dc:description>
	<dc:publisher xml:lang="en">Faculty of Economics and Business, Hasanuddin University</dc:publisher>
	<dc:date>2026-06-13</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unhas.ac.id/index.php/hifi/article/view/54599</dc:identifier>
	<dc:source xml:lang="en">Hasanuddin Islamic Financial &amp; Institutions; VOLUME 1 NUMBER 1, 2026; 35-54</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://journal.unhas.ac.id/index.php/hifi/article/view/54599/15134</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2026 Muhammad Alfi Najmi Syarqiy Sulami, Muhammad Furqan, Andi Chaerullah Sawedi</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>