Pengaruh Good Corporate Governance, Metode Pembayaran dan Kepercayaan terhadap Keputusan Muzakki dalam Membayar Zakat di BAZNAS Kabupaten Batang Hari Effect of Good Corporate Governance, Payment Methods, and Trust on Muzakki’s Decision to Pay Zakat at BAZNAS Batang Hari Regency

Crossmark

Article Sidebar

Page Numbers: 584-601
Download PDF
Published: Feb 10, 2026
Digital Object Identifier: 10.58578/arzusin.v6i1.9103
Save this to:
Save to Mendeley Download RIS

Article Metrics:
Viewed: 159 times
Downloaded: 79 times
Article can trace at:

Author Fee:
Free Publication Fees for Foreign Researchers (USD 0.00)
Check for article on SINTA:

LYAS Publisher cordially invites qualified professionals to serve as Editors or Reviewers. Your expertise will make an important contribution to maintaining and strengthening the academic quality of our publications. Interested applicants are kindly requested to complete the application form at the following link: Editors & Reviewers

Connected Papers:
Connected Papers


Please feel free to contact us if you need any further information about the submission process or if you have any additional questions.


Authors:
Delvia Indah Azhari1, Habriyanto Habriyanto2
Copyright :

Authors retain copyright and grant the journal right of first publication.

Explore Our Journals
Find the journal that best fits your research. If this journal does not match your manuscript’s scope, explore our portfolio below to select a more suitable publication venue.

Main Article Content

Delvia Indah Azhari
UIN Sulthan Thaha Saifuddin Jambi
Habriyanto Habriyanto
UIN Sulthan Thaha Saifuddin Jambi

Abstract

The management of zakat through official institutions is a strategic instrument for improving societal welfare; however, studies that specifically examine the influence of good corporate governance, payment methods, and trust on muzakki decisions at the regency level remain limited. This study aimed to analyze the influence of good corporate governance, payment methods, and trust on muzakki decisions in paying zakat at the Badan Amil Zakat Nasional (BAZNAS) of Batang Hari Regency. A quantitative approach with an explanatory survey design was employed, involving 93 muzakki selected using probability sampling based on Slovin’s formula. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression preceded by validity, reliability, and classical assumption tests. The results showed that good corporate governance, payment methods, and trust had a positive and significant effect on muzakki decisions, both partially and simultaneously. These findings deepen the understanding of the roles of sound institutional governance, the availability of convenient and varied payment methods, and institutional trust in shaping zakat payment behavior. The study concludes by emphasizing the importance of strengthening management transparency, innovating payment systems, and implementing public trust-building strategies to increase muzakki participation, while also providing a theoretical contribution to zakat management studies and practical recommendations for zakat institutions in enhancing the effectiveness of fund collection.

Keywords:
Share Article:

Citation Metrics:

Scopus

Downloads

Download data is not yet available.

Citation Metrics & Similar Scopus Articles

Data source Crossref
0
citations
Citation counts are source-specific and may differ because database coverage, reference matching, and update schedules are different. Counts are not added together. Crossref values represent citation links registered and matched by Crossref.
Check Secondary Documents in Scopus
Open this article in Scopus, then check the Secondary documents tab. Use Manual Citation Fallback only for counts you have verified manually.
Open in Scopus
Similar Scopus Articles
Scopus
  1. Panteli M. (2027)
    Fundamentals of power system resilience: Concepts, models, and decision-making under extreme events
    Electric Power Systems Research, 264
  2. El-Mahaouchi L. (2027)
    Numerical investigation and FEM validation of flow dynamics and heat transfer in a paraffin-encapsulated packed bed thermal energy storage system
    Unconventional Resources, 16
  3. Ban Q. (2027)
    Programmable dielectric loss in gradient carbon nanostructures with built-in electric field boosting dual-band electromagnetic wave absorption
    Journal of Materials Science and Technology, 282, 40-49

Article Details

How to Cite
Azhari, D. I., & Habriyanto, H. (2026). Pengaruh Good Corporate Governance, Metode Pembayaran dan Kepercayaan terhadap Keputusan Muzakki dalam Membayar Zakat di BAZNAS Kabupaten Batang Hari. ARZUSIN, 6(1), 584-601. https://doi.org/10.58578/arzusin.v6i1.9103

Creative Commons License
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

References

Afandi, A., Fadhillah, A., & Hidayat, N. W. (2022). Pengaruh Pengetahuan, Religiusitas, Transparansi dan Reputasi Lembaga terhadap Keputusan Muzaki dalam Membayar Zakat di Badan Amil Zakat Nasional Kota Yogyakarta. Journal of Islamic Social Finance Management, 3(1), 38–52. https://doi.org/10.24952/jisfim.v3i1.5598

Anantyasari, M. (2025). Peran Zakat Produktif dalam Meningkatkan Kesejahteraan Mustahik (Studi LAZISNU Kecamatan Tegalombo). Jurnal At-Tamwil: Kajian Ekonomi Syariah, 7(2), 189–202. https://ejournal.uit-lirboyo.ac.id/index.php/perbankan/article/view/7292

Ariyanto, A., Bangun, R., Indillah, M. R. M., Trenggana, A. F. M., Sholihah, D. R., Ariyanti, M., Widiati, E., Irawan, P., Ratih, S. D., & Ismail, R. S. (2023). Manajemen Pemasaran. https://repository.penerbitwidina.com/publications/560444/manajemen-pemasaran

Asiati, D. I. (2022). Pengaruh Promosi terhadap Keputusan Muzakki Membayar Zakat dengan Kepercayaan dan Pengetahuan sebagai Variabel Intervening di Lembaga Amil Zakat Infaq dan Shadaqah Muhammadiyah (LAZISMU) Sumatera Selatan. Prima Ekonomika, 13(1), 28–39. https://jurnal.stieykp.ac.id/index.php/prima-ekonomika/article/view/119

Defrilia, A., Revanata, L., Bela, A. T. S., Firdaus, M. R., & Hidayati, A. N. (2025). Peran Strategis Zakat dalam Mengurangi Ketimpangan Ekonomi dan Kemiskinan. I’THISOM: Jurnal Ekonomi Syariah, 4(2), 574–589. https://doi.org/10.70412/its.v4i2.200

Hakim, R., Muslikhati, M., & Rifaâ, M. N. (2020). Zakat dan Pemberdayaan Ekonomi Mustahik: Studi pada Lembaga Amil Zakat, Infak dan Shodaqoh Muhammadiyah (LAZISMU) Kabupaten Malang. Jurnal Ilmiah Ekonomi Islam, 6(3), 469–477. https://jurnal.stie-aas.ac.id/index.php/jei/article/view/1356

Harahap, A. F., Nasution, A. W., & Mahdaleni, D. (2022). Pengaruh Pelayanan, Good Corporate Governance, Metode Pembayaran dan Kepercayaan terhadap Keputusan Muzakki Membayar Zakat. Prosiding Konferensi Nasional Social & Engineering Polmed (KONSEP), 3(1), 458–468. https://ojs.polmed.ac.id/index.php/KONSEP2021/article/view/907

Ikfar, N. F., Klau, I. C. S., Nur Aini, F. S., Ananta, S. Z., Khusnia, A. K., Rahma, N. F., Miladiyah Chayani, A., Putri, A. M. C., & Lestari, S. D. (2025). Review Jurnal: Eksplorasi Khasiat Tumbuhan Bajakah sebagai Warisan Pengobatan Tradisional Suku Dayak untuk Penanganan Beragam Penyakit. Sains Medisina, 3(5), 297–304. https://wpcpublisher.com/jurnal/index.php/sainsmedisina/article/view/706

Mashur, M., Riswandi, D., & Sibawaihi, A. (2022). Peran Badan Amil Zakat Nasional (Baznas) dalam Pemberdayaan Ekonomi Masyarakat (Analisis Pengembangan Ekonomi Islam). Jurnal Sosial Ekonomi dan Humaniora, 8(4), 634–639. https://doi.org/10.29303/jseh.v8i4.184

Muthohar, A. M. (2016). Preferensi Masyarakat terhadap Lembaga Zakat dan Bentuk-Bentuk Pemberdayaan Dana Zakat. Inferensi: Jurnal Penelitian Sosial Keagamaan, 10(2), 381–404. https://inferensi.iainsalatiga.ac.id/index.php/inferensi/article/view/722

Nilawati, N., & Rijal, K. (2019). Potensi Pembayaran Zakat Secara Online dan Offline serta Realisasi Dana Zakat Indonesia. I-ECONOMICS: A Research Journal on Islamic Economics, 5(2), 116–131. https://jurnal.radenfatah.ac.id/index.php/ieconomics/article/view/3535

Oktaviani, S. A. (2022). Analisis Pengaruh Literasi Zakat, Pendapatan dan Altruisme terhadap Keputusan Muzakki dalam Membayar Zakat Profesi Melalui Lembaga Zakat dengan Transparansi sebagai Variabel Moderating (Studi pada Muzakki DKI Jakarta). Account: Jurnal Akuntansi, Keuangan dan Perbankan, 9(2). https://doi.org/10.32722/account.v9i2.4689

Pindo, R., Aristi, M. D., & Azhari, I. P. (2021). Pengaruh Akuntabilitas, Transparansi dan Kualitas Pelayanan terhadap Kepercayaan Muzakki dalam Menyalurkan Zakat pada Baznas Provinsi Riau. ECOUNTBIS: Economics, Accounting and Business Journal, 1(1), 121–135. https://jom.umri.ac.id/index.php/ecountbis/article/view/131

Prakarsa, T., Shahrullah, R. S., & Seroja, T. D. (2022). Efektivitas Pengelolaan Zakat pada Badan Amil Zakat Nasional. Jurnal USM Law Review, 5(2), 738–753. https://journals.usm.ac.id/index.php/julr/article/view/5717

Ramadhanty, A. P., Amelia, A., Fatmawati, A., Aini, R. S., Kartika, A. D., & Marlia, A. (2024). Analisis Implementasi Kurikulum Merdeka dalam Meningkatkan Kreativitas Belajar Siswa. Journal SAINS Student Research, 2(3), 836–844. https://ejurnal.kampusakademik.co.id/index.php/jssr/article/view/1507

Salsabila, S. I. A., Putri, C. J., & Rahmatika, D. N. (2024). Systematic Literature Review: Pengaruh Likuiditas dan Implementasi Good Corporate Governance terhadap Financial Distress. Jurnal Mutiara Ilmu Akuntansi, 2(3), 103–127. https://ejurnal.stie-trianandra.ac.id/index.php/jumia/article/view/3168

Syauqi, M., & Fitriyah, N. (2022). Dampak Islamic Corporate Governance terhadap Keyakinan Muzaki pada Lembaga Amil Zakat. MALIA: Jurnal Ekonomi Islam, 14(1), 69–84. https://jurnal.yudharta.ac.id/v2/index.php/malia/article/view/3739/2379

Widyanti, A. A., Putri, H. A., Haikal, F., & Rianto, R. A. (2025). Analisis Peran Zakat dalam Mengurangi Tingkat Kemiskinan di Indonesia. Arus Jurnal Sosial dan Humaniora, 5(3), 5419–5427. https://jurnal.ardenjaya.com/index.php/ajsh/article/view/2140

Zakiy, F. S., & Falikhatun, F. (2024). Value for Money Analysis of Zakat Institutions: Insights from Indonesia. ZISWAF: Jurnal Zakat dan Wakaf, 11(1), 82–98. https://doi.org/10.21043/ziswaf.v11i1.20832