DETERMINANTS OF MEDIUM ENTERPRISES’ INTEREST IN PAYING ZAKAT AT THE BAITUL MAL
DOI:
https://doi.org/10.22373/aiszawa.v2i1.9776Abstract
This study aims to examine the key determinants of zakat interest among medium-sized entrepreneurs in Langsa City, focusing on the effects of zakat literacy and social environment, as well as the mediating role of trust in zakat institutions. Specifically, it analyzes the direct influence of zakat literacy and social environment on zakat interest, the effects of zakat literacy and social environment on trust, and how trust mediates these relationships. The research was conducted from January to May 2025 using a quantitative approach. Primary data were collected through structured questionnaires based on a five-point Likert scale. The population comprised 3,254 medium-sized entrepreneurs who met the zakat nisab threshold, with a sample of 97 respondents determined using the Slovin formula and selected via simple random sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) through Smart-PLS 4.0 to test both direct and indirect causal relationships, including mediating effects. The results reveal that zakat literacy has a positive and significant effect on zakat interest and trust, while the social environment significantly influences trust but does not have a direct significant effect on zakat interest. Trust was found to have the strongest and most significant impact on zakat interest and serves as a crucial mediating factor. Specifically, trust mediates the relationship between both zakat literacy and social environment with zakat interest, indicating that social encouragement alone is insufficient to drive zakat participation without institutional trust. These findings highlight that improving zakat literacy and building trust in zakat institutions are essential strategies to enhance entrepreneurs’ willingness to pay zakat. In conclusion, while social and educational factors contribute to shaping zakat behavior, trust is the key determinant that transforms knowledge and social support into active zakat participation among medium-sized entrepreneurs in Langsa City.
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