Zakat Trust

Published: 24 September 2024| Version 1 | DOI: 10.17632/t8wxwzkx3h.1
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Description

Islam as a religion prescribes the worship of zakat as a demand that not only serves to purify and enrich the wealth of the muzakki but also as a powerful mechanism to develop the socio-economics of the community. The issue of trust in zakat institutions among zakat payers continues to be debated. The trust of zakat payers towards zakat institutions is at a less than satisfactory level even though zakat collection increases every year. This trust issue is caused by several factors related to zakat management. The main objective of this study is to determine the elements that influence zakat payers' trust in zakat management in the state of Perlis. In this study, the factors that influence the trust of zakat payers are discussed based on the perspective of stakeholder theory, trust theory and SERVQUAL model. Based on the literature review, there are five dimensions of service quality, namely the dimensions of reliability, responsiveness, assurance, empathy and tangibles. While the variables of customer satisfaction, religiosity, reputation and transparency are selected unidimensionally. This study also examines the effect of customer satisfaction as a mediator in the relationship between service quality and zakat payer trust. A total of 10 direct and indirect hypotheses have been developed. The respondents consisted of 323 zakat payers in Perlis. A convenience sampling technique was used. Descriptive and inferential statistical analysis was conducted through the Statistical Package for Social Science (SPSS) program version 27. The research hypothesis was tested through Pearson correlation analysis and multiple regression analysis. Overall, the results of the study found that respondents trust zakat institutions in Perlis. The results of the Pearson correlation test show that all the study variables have a significant positive relationship with trust. The findings of multiple regression analysis found that reliability and responsiveness are significant dimensions in influencing the trust of zakat payers. Next, this study also found that the mediator variable that is customer satisfaction plays a role as a partial mediator in the relationship between service quality and trust. In conclusion, service quality, customer satisfaction, religiosity, reputation and transparency can influence the trust of zakat payers in the state of Perlis.

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Universiti Utara Malaysia

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Human Behavior

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