Factors Affecting Community Trust to Pay Zakat at the National Board of Zakat (BAZNAS) of South Kalimantan Province

Abstract

According to the National Board of Zakat (BAZNAS) of South Kalimantan Province financial statement, the number of zakat funds received in 2016 was Rp. 901,599,200. However, the potential zakat in South Kalimantan Province in 2016 was Rp. 2,740.5 billion and it means that the zakat received is still far from the potential zakat. The aim of this study is for knowing whether knowledge factor, service quality factor, income factor, religiosity factor and institution image factor are related significantly on public trust in order to pay ZIS funds to the National Board of Zakat (BAZNAS) of South Kalimantan Province. The method of this research is a quantitative correlative with multiple linear regression analysis techniques. This study used a random sampling technique to muzakki National Board of Zakat (BAZNAS) of South Kalimantan Province as many as 159 respondents.
 From the results of this study, it concluded that the factor of knowledge, income, religiosity and institution image have a significant effect on public trust in order to paid ZIS funds to the National Board of Zakat (BAZNAS) of Kalimantan Province. Meanwhile, the service quality factor is not affecting public trust in order to paid ZIS funds to the National Board of Zakat (BAZNAS) of South Kalimantan Province.

Factors Influencing Muzakki's Interest To Pay Zakat In Yatim Mandiri Indonesia

“…The results of empirical studies conducted by Febrianti and Yasin (2023) indicate that the better the personality, reputation, values, or identity of the zakat institution in the eyes of the muzakki, the more positively it will influence the muzakki's willingness to pay zakat. This finding aligns with research by Handayani, Putri, and Fahmi (2019); Nugroho, Sudiarti, and Rahmani (2023) stating that the institutional image significantly positively impacts public trust in paying zakat. Therefore, based on these research findings, the following hypothesis can be proposed H 1 : Institutional image significantly influences the muzakki's interest in paying zakat at Yatim Mandiri, mediated by trust.…”