Zakat Literacy and Altruism as Determinants of ASN Compliance in Paying Professional Zakat

Authors

  • Baso Akib Aisyiyah Institute of South Sulawesi
  • Dwi Tantri Suharman Aisyiyah Institute of South Sulawesi

DOI:

https://doi.org/10.64530/ijbams.v1i2.18

Keywords:

Zakat Literacy, Altruism, Civil Servants' Compliance, Professional Zakat

Abstract

This study aims to analyze the impact of zakat literacy and altruism on the level of ASN compliance in paying professional zakat. This study applies a quantitative approach using a descriptive design through a survey method. Initial data were obtained through questionnaire distribution and observation activities. The sampling method was carried out non-probabilistically using a purposive sampling approach, involving 44 participants as research respondents. Data analysis was carried out using multiple linear regression using IBM SPSS software version 25. The results of the study indicate that zakat literacy and altruism together have a positive and significant impact on ASN compliance, which means that both independent variables together contribute to increasing compliance in paying professional zakat

 

References

Agus Hidayat, A., Rizal, M., Arie Novita, S., & Shinta Hardiyanti, I. (2024). Altruism As Moderation On Zakat Literacy, Trust, And Religiosity Toward The Decision Of Muzakki To Pay Zakat At LAZ Solopeduli. AL-FALAH: Journal Of Islamic Economics, 9(1), 159. Https://Doi.Org/10.29240/Alfalah.V9i1.9821

Akbar, MA (2022). The Influence Of Religiosity, Zakat Literacy, Income, And Social Environment On Professional Zakat Paying Interest (A Study On Civil Servants At UIN KHAS JEMBER) (Pp. 1–95).

Amsari, TP, & Nurhadianti, RDD (2020). Self-Control And Peer Social Support With Student Compliance In Carrying Out Rules. IKRA-ITH HUMANIORA: Journal Of Social And Humanities, 4(1), 113–119.

Anisa, Y., Mukhsin, M., & Najmudin, N. (2024). The Influence Of Religiosity, Zakat Literacy, And Trust On Muzakki's Interest In Paying Professional Zakat At BAZNAS Banten Province. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 9(2), 12324–12348. Https://Www.Doi.Org/10.30651/Jms.V9i2.22593

Armia, MS, & Others. (2022). Determining Legal Research Approach Methods. Indonesian Constitutional Research Institute (LKKI).

Berlian, SB, & Pertiwi, D. (2021). The Influence Of Knowledge Level And Religiosity On Community Awareness In Paying Zakat On Agricultural Products In Terate Village, Sirah Pulau Padang District, Ogan Komering Ilir Regency. Jurnal I-Philanthropy: A Research Journal On Management Of Zakat And Waqf, 1(1), 35–52. Https://Doi.Org/10.19109/Iphi.V1i1.9647

Dassucik, D., Farida, I., & Others. (2025). Introduction To Development Economics: Strategies For Developing Countries. Tahta Media Publisher.

Ernawati, E. (2021). Analysis Of Zakat Compliance In Companies In Palopo City. Palopo State Islamic Institute.

Febrianti, B., & Yasin, A. (2023). The Influence Of Zakat Literacy, Altruism, And Institutional Image On Muzakki's Interest In Paying Zakat At Lazis Nurul Falah Surabaya With Religiosity As A Moderating Variable. Al-Kharaj: Journal Of Economics, Finance & Sharia Business, 5(6), 2921–2939.

Hasby, M. (2024). Analysis Of Zakat Receipts At Baznas North Sumatra: A Muslim Behavioral Perspective. UIN North Sumatra Medan.

Hikmah, & Fahrullah. (2024). The Influence Of Religiosity And Zakat Literacy On Zakat Payment Compliance Of Civil Servants Of The Regional Office Of The Ministry Of Religious Affairs Of East Java Province. 7(2018), 147–157.

Hikmah, N., Anwar, N., & Katman, M.N. (2023). The Influence Of Zakat Literacy And Religiosity On Compliance In Paying Agricultural Zakat: El-Mal: Journal Of Islamic Economics & Business Studies, 5(1), 1–21. Https://Doi.Org/10.47467/Elmal.V5i1.3874

Idris, M. (2025). Bulukumba 2025 UMR Salary, Same As South Sulawesi UMP. In Kompas (P. 1). Https://Money.Kompas.Com/Read/2025/02/25/173422526/Gaji-Umr-Bulukumba-2025-Sama-Dengan-Ump-Sulsel#:~:Text=KOMPAS.Com - Governor Of South Sulawesi, 2024, Namely Rp 3,343,298.

Kurnia, NR (2020). Correlation Between The Level Of Religiosity And Awareness Of Paying Professional Zakat Among State Civil Apparatus (ASN) Of The Indragiri Hilir Education Office. Sultan Syarif Kasim State Islamic University, Riau.

Maysaroh, S. (2020). Online Zakat Implementation (Study At The National Zakat Amil Agency, North Lampung City). UIN Raden Intan Lampung.

Mualimah, S., & Kuswanto, E. (2019). Implementation Of Zakat Management For Civil Servant Professionals At The Ministry Of Religious Affairs, Demak Regency. Islamic Management And Empowerment Journal, 1(1), 45–62.

Nurfadillah, N., Radjab, M., Nuvida, RAF, & Sabiq, M. (2023). Construction Of Women's Roles In The Andingingi Ritual In The Ammatoa Customary Area, Tana Toa Village, Kajang District, Bulukumba Regency. Agrikan: Jurnal Agribisnis Perikanan, 16(1), 21–39.

Oktaviani, SA, & Fatah, DA (2022). Analysis Of The Influence Of Zakat Literacy, Income, And Altruism On Muzakki's Decision To Pay Professional Zakat Through Zakat Institutions With Transparency As A Moderating Variable (Study On Muzakki DKI Jakarta). Account, 9(2). Https://Doi.Org/10.32722/Account.V9i2.4689

Rahayu. (2022a). The Influence Of Zakat Knowledge, Income, And Promotion On The Interest In Paying Zakat Of Civil Servant Professionals At Baznas, South Tangerang City.

Rahayu, AS (2022b). Introduction To Regional Government: A Study Of Theory, Law, And Its Applications. Sinar Grafika.

Riady, A., Abubakar, A., & Irham, M. (2025). Qur'anic Insights On Zakat And Poverty: A Study Of Sharia Economics In Barru. 07(01), 75–81.

Sinurat, RPP (2023). Analysis Of The Factors Causing Poverty As An Effort To Alleviate Poverty In Indonesia. Jurnal Registratie, 5(2), 87–103.

Soumena, FY (2019). Identification Of The Potential For Empowering Zakat Assets In Border Areas Through A Critical Discourse Analysis Approach. Journal Of Islamic Economic Studies, 3(1), 56–69. Http://Journal.Parahikma.Ac.Id/El-Iqtishod/Article/View/62

Suharli, & Bahariska, B. (2021). The Influence Of Service Quality On Muzakki's Decision To Become A Customer At Baznas Makassar City. El-Iqtishod, 5(1), 1–26.

Sulistiyowati, I. (2021). Factors Influencing Interest In Paying Zakat With Religiosity As A Moderating Variable. Thesis: Sultan Ageng Islamic University.

Sumi, S. (2024). The Role Of The National Zakat Agency (BAZNAS) In Increasing Literacy And Public Participation In Paying Agricultural And Livestock Zakat In Enrekang Regency. IAIN Pare Pare.

Wulandari, A., Anggraini, T., & Syahriza, R. (2023). The Influence Of Zakat Understanding, Income, And Altruism On Muslim Entrepreneurs' Compliance In Paying Zakat For Business (A Study Of Msmes In North Labuhanbatu Regency). SIBATIK JOURNAL: Scientific Journal Of Social, Economic, Cultural, Technology, And Education, 2(4), 1239–1254. Https://Doi.Org/10.54443/Sibatik.V2i4.782

Yulianti, Y. (2022). Measuring Zakat Mal Literacy In The Waspada Village Community, Sekincau District, West Lampung. IAIN Metro.

Downloads

Published

2025-08-29

Issue

Section

Articles