The Variables that Affect Compliance of Muslim Merchants for Zakat Maal in the District of Cianjur International Journal of Zakat | ISSN: 2541 1411 | Vol. 1 (1) 2016

Main Article Content

Dadang Husen Sobana Uus Ahmad Husaeni Irpan Jamil Dadang Saepudin

Abstract

The purpose of this study is to determine the variables that affect the level of compliance among Muslim merchants in the implementation of zakat maal. The quantitative method was used for the investigation and the results were compiled by multiple linear regression analysis. The total population enrolled in this study comprised 100 Muslim merchants. A non-probability sampling technique with this type of sampling was considered suitable for the purpose of this research that the sample collection purpose adapted to the purpose of research. Based on the results of multiple linear regression testing, it can be concluded that compliance zakat maal is affected by the variable level of education, level of income, commitment to Islamic rule, perceptions Zakat justice and transparency of zakat institution.



Keywords: Compliance; welfare; Muslim merchants; zakat institution; zakat maal

Downloads

Download data is not yet available.

Article Details

How to Cite
Husen Sobana, D., Ahmad Husaeni, U., Jamil, I., & Saepudin, D. (2017, November 16). The Variables that Affect Compliance of Muslim Merchants for Zakat Maal in the District of Cianjur. International Journal of Zakat, 1(1), 78-87. https://doi.org/https://doi.org/10.37706/ijaz.v1i1.8
Section
Articles

References

Al-Zuhayly, Wahbah. 1995. Zakat, Kajian Berbagai Mazhab. Bandung: Remaja Rosdakarya.
Ali, Nuruddin Muhammad. 2006. Zakat sebagai Instrumen dalam Kebijakan Fiskal. Jakarta: Raja Grafindo Persada.
Badan Pusat Statistik Kabupaten Cianjur. Kabupaten Cianjur dalam Angka Tahun 2015.
Faisal Attamimi. 2008. Persepsi Masyarakat Muslim tentang Zakat di Kota Palu. Jurnal Hunafa 5 (3): 377-390.
Gamsir Bachmid, Ubud Salim, Armanu & Djumahir. 2012. Perilaku Muzakki dalam Membayar Zakat Mal (Studi Fenomenologi Pengalaman Muzakki di Kota Kendari). Jurnal Aplikasi Manajemen 10 (2): 426.
Herfita & Haroni. 2015. Analisis Tingkat Kesadaran Masyarakat Kecamatan Medan baru dalam Membayar Zakat. Jurnal Ekonomi da Keuangan 3 (7): 490-491.
Ibrahim, P. 2008. Pembangunan Ekonomi Melalui Agihan Zakat: Tinjauan Empirikal. Jurnal Syariah 16: 223-244.
Irfan Syauqi Beik. 2009. The Use of Zakat as Financing Source for Micro and Small Scale Enterprises and Its Role in Reducing Poverty: a case Study in Jakarta, Indonesia. Unpublished PhD Dissertation, IIUM Malaysia.
Muchlis, Ahmad & Syauqi Beik, Irfan. 2013. Analysis of Factors Affecting Compliance Level of Paying Zakat: A Case Study in Bogor Regency. Jurnal al-Muzara’ah 1 (1): 84.
Muhammad dan Ridwan Mas’ud. 2005. Zakat dan Kemiskinan Instrumen Pemberdayaan Ekonomi Umat. Yogyakarta: UII Press.
Nurhayati, Sri, & Nurwasilah. 2009. Akuntansi Syariah di Indonesia. Jakarta: Salemba Empat.
Qardawi, Yusuf. 1993. Hukum Zakat. Bogor: Pustaka Litera Antar Nusa.
Sari, Elsi Kartika. 2006. Pengantar Hukum Zakat dan Wakaf. Jakarta: Grasindo.
Sartika, Mila. 2008. Pengaruh Pendayagunaan Zakat Produktif terhadap Pemberdayaan Mustahiq pada LAZ Yayasan Solo Peduli Surakarta. Jurnal Ekonomi Islam La-Riba II (1): 76-90.
Sudarmanto, R.G. 2005. Analisis Regresi Linier Berganda dengan SPSS. Yogyakarta: Graha Ilmu.
Sudjana. 2001. Metode Statistika. Bandung: Tarsito.
Sugiyono. 2008. Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, dan R & D). Bandung: Alfbeta.
Wahab, Norazlia, & Rahman. 2011. A Framework to Analyze the Efficiency and Governance of Zakat Institution. Journal of Islamic Accounting and Business Research (2): 43-63.
Wulan, Elis, Ratna & Husaeni, Uus Ahmad. 2015. Analysis of the Variables that Affect Bookstore Customer Satisfaction. International Journal of Nusantara Islam 03 (2): 27-36.