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

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

Published
2026-06-13
Publisher
Faculty of Economics and Business, Hasanuddin University
Language
en
License
creativecommons.org/licenses/by/4.0

Abstract

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.

Keywords

Collaboration network of the authors

32 authors · 90 co-authorship links

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Islam Negeri Ar-Raniry
  • Universitas Syiah Kuala
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Sakdiah SakdiahAffiliation unknown2
Mahlil MahlilAffiliation unknown2
Ahmad DaniAffiliation unknown1
Anis Raihana Ahmad Mubin RasydanAffiliation unknown1
Aidan Athaullah MuhammadAffiliation unknown1
Sheren ReginaAffiliation unknown1
Fahmi Ariz Dharmawan AmbaAffiliation unknown1
Sugiarti YusufAffiliation unknown1
Ahmad Falah Arifin AdamAffiliation unknown1
Ahmad Fadhilul AshfiyaAffiliation unknown1
Saiful AkmalUniversitas Islam Negeri Ar-Raniry1
Eka SrimulyaniAffiliation unknown1
Syabuddin GadeAffiliation unknown1
Fatimah FatimahAffiliation unknown1
Mirja MustaqimAffiliation unknown1
Fadly YuliantoAffiliation unknown1
Zohaib Hassan SainAffiliation unknown1
Astrifidha Rahma AmaliaAffiliation unknown1
Rizqah Qurrata A’yunAffiliation unknown1
Fakhruddin FakhruddinAffiliation unknown1
Tarmizi TarmiziUniversitas Syiah Kuala1
Rahmad Syah PutraAffiliation unknown1
Mukhsinuddin MukhsinuddinAffiliation unknown1
Salami MahmudAffiliation unknown1
Rasyidah RasyidahAffiliation unknown1
Nurullah NurullahAffiliation unknown1
Hurul MaknumAffiliation unknown1
Rohabdo M. Pazlan SidauruAffiliation unknown1
Zilva ZilvaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unhas.ac.id/index.php/hifi/oai, first harvested 5 Nov 2026, last seen 8 Nov 2026.
Original metadata (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>