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HUBUNGAN GOODWILL LAZISMU DAN GOODWILL MUHAMMADIYAH TERHADAP INTENSI MUZAKKI DALAM MENYALURKAN ZAKAT DI LAZISMU DITINJAU DARI THEORY OF PLANNED BEHAVIOR
This study aims to analyze the effect of LAZISMU’s goodwill and Muhammadiyah’s goodwill on the intention of muzakki (zakat payers) to distribute zakat maal (obligatory almsgiving on wealth) using the Theory of Planned Behavior (TPB) approach. Goodwill is understood as an intangible positive value derived from institutional performance, reputation, and public trust. This study employs a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the relationships between institutional goodwill (LAZISMU and Muhammadiyah) and attitude, subjective norms, perceived behavioral control, as well as the intention of muzakki. Data were collected through questionnaires distributed to muzakki who were the target respondents of this study. The results indicate that LAZISMU’s goodwill does not have a direct effect on the intention to pay zakat; however, it exerts a significant indirect effect through the mediating variables of attitude and perceived behavioral control. In contrast, Muhammadiyah’s goodwill does not show a significant effect, either directly or indirectly, on the intention to pay zakat. Other findings confirm that attitude, subjective norms, and perceived behavioral control have a significant positive effect on muzakki’s intention. This suggests that psychological factors and individual perceptions play a more decisive role in shaping zakat intention than the organizational image of Muhammadiyah. Therefore, strategies to strengthen LAZISMU’s goodwill should focus on fostering positive attitudes and enhancing perceived behavioral control among muzakki in order to promote more sustainable zakat intentions. These findings highlight the importance of integrity, reputation, and professionalism of zakat institutions in increasing public compliance in paying zakat. The findings of this study imply that zakat institutions need to focus on building institutional image and performance through honesty, transparency, accountability, and accessible services. Organizational identity alone is insufficient to encourage muzakki’s intention; therefore, service quality and ease of access become key factors in increasing participation in zakat contributions.
PASCASARJANA, UIN SUNAN KALIJAGA YOGYAKARTA
HUBUNGAN GOODWILL LAZISMU DAN GOODWILL MUHAMMADIYAH TERHADAP INTENSI MUZAKKI DALAM MENYALURKAN ZAKAT DI LAZISMU DITINJAU DARI THEORY OF PLANNED BEHAVIOR (Text)
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