THE MODERATION ROLE OF GOOD AMIL GOVERNANCE ON INTEREST IN PAYING ZAKAT: EMPIRICAL EVIDENCE OF THE MUSLIM COMMUNITY OF INDONESIA
Keywords:
Good Amil Governance, interest in paying zakat, ModerationAbstract
The Moderation Role of Good Amil Governance on Interest In Paying Zakat: Empirical Evidence of the Muslim Community of Indonesia. Zakat has become an obligation that must be fulfilled by every Muslim, as a manifestation of religious obedience and fundamental social responsibility. The potential of zakat in Indonesia is very large, but the realization is still low compared to the existing potential. Therefore, effective and efficient management of zakat funds is very essential. This study aims to examine the role of moderation of Good Amil Governance on interest in paying zakat among Muslim communities in Indonesia by adopting the Theory of Planned Behavior (TPB). This research is a type of field research using quantitative methods. Data collection uses a questionnaire conducted online through google forms. The data analysis was carried out using a moderation regression technique using Smart-PLS with a sample of 100 respondents spread across several regions in Indonesia. The results of the study showed that attitude and perception of behavior control had a positive effect on Interest in Paying Zakat, but subjective norms did not have a positive effect on Interest in Paying Zakat. Meanwhile, Good Amil Governance does not moderate the relationship between attitudes, perceptions of behavioral control towards Interest in Paying Zakat. However, Good Amil Governance plays an important role in strengthening the relationship between subjective norms and Interest in Paying Zakat. Where good governance by amil zakat is able to increase public trust and views, thus encouraging them to be more interested in paying zakat. This finding provides practical implications for zakat institutions in improving good governance to encourage community participation in zakat payments.
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