Does literacy moderate the impact of trust and religiosity on interest in paying Zakāh?

Al Idrus, Salim (2026) Does literacy moderate the impact of trust and religiosity on interest in paying Zakāh? Hamdard Islamicus : Quarterly Journal of Studies and Research in Islam, 49 (1). pp. 27-55. ISSN 0250-7196 ; E-ISSN 2789-8490

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Abstract

BAZNAS (Badan Amil Zakāh Nasional) is a government-established institution responsible for executing national tasks related to planning, implementing, and coordinating Zakāh collection, distribution, and utilization. The Zakāh funds gathered are intended to support community welfare. However, the low volume of Zakāh collected leads to uneven distribution, largely because many prefer to distribute Zakāh directly rather than through BAZNAS. Researchers have been motivated to explore the contribution of trust and religiosity on individuals' interest in paying Zakāh to BAZNAS. The study seeks to evaluate the impact of trust and religiosity on public interest in Zakāh payments, with Zakāh literacy as a moderating variable. A quantitative method, particularly explanatory research, was employed to test the hypotheses. Data were gathered through questionnaires from 157 urban respondents in Sampang Regency and analyzed using the SmartPLS tool. Findings revealed that trust does not directly impact interest in paying Zakāh, while religiosity has a significant positive impact. Additionally, Zakāh literacy moderates the relationships by diminishing the impact of trust and enhancing the contribution of religiosity on interest in paying Zakāh.

Item Type:	Journal Article
Keywords:	trust, religiosity, literacy, interest in dispensing Zakāh
Subjects:	13 EDUCATION > 1302 Curriculum and Pedagogy > 130205 Humanities and Social Sciences Curriculum and Pedagogy (excl. Economics, Business and Management) 14 ECONOMICS > 1402 Applied Economics > 140213 Public Economics- Public Choice
Divisions:	Faculty of Economics > Department of Management
Depositing User:	Prof. Dr. Salim Al Idrus
Date Deposited:	06 Jul 2026 10:45

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