Financial Statement Transparency, Zakat Literacy, and Religiosity as Predictors of Public Compliance In Paying Zakat: Evidence from Indonesia

Ahmad Muharam Rayhanadi; Agus Purnomo; Iman Setya Budi; Atika Zahra Maulida; Abdul Hadi; M. Luqmanul Hakim Habibie

doi:10.62265/jcaip.v4i2.654

Authors

Ahmad Muharam Rayhanadi Universitas Islam Kalimantan Muhammad Arsyad Al Banjari Banjarmasin, South Kalimantan, Indonesia
Agus Purnomo Universitas Islam Kalimantan Muhammad Arsyad Al Banjari Banjarmasin, South Kalimantan, Indonesia
Iman Setya Budi Universitas Islam Kalimantan Muhammad Arsyad Al Banjari Banjarmasin, South Kalimantan, Indonesia
Atika Zahra Maulida Universitas Islam Negeri Antasari, Banjarmasin, South Kalimantan, Indonesia
Abdul Hadi Universitas Islam Kalimantan Muhammad Arsyad Al Banjari Banjarmasin, South Kalimantan, Indonesia
M. Luqmanul Hakim Habibie Institut Teknologi Sumatera, Lampung, Indonesia

DOI:

https://doi.org/10.62265/jcaip.v4i2.654

Keywords:

Community Compliance; Financial Statements; Public Trust; Religiosity; Zakat Literacy.

Abstract

Purpose: Trust is essential for facilitating oversight and encouraging contributions to economic empowerment programs, thereby boosting revenue performance and economic growth. This study aims to analyze the influence of financial report transparency, zakat program outreach, zakat literacy, and religiosity on public compliance and trust in paying zakat. Methodology: A quantitative approach utilizing a survey method was employed. The study population consisted of residents of the South Banjarmasin District. Data collection involved purposive sampling of 50 respondents who met the following criteria: residing in the study area, having a steady income, and having previously paid zakat through LAZISMU Al-Ummah. A Likert-scale questionnaire served as the research instrument, and the data were analyzed using multiple linear regression via SPSS version 25. Findings: The results indicate that, individually, the variables of zakat program outreach, zakat literacy, and religiosity have a positive and significant effect on zakat payment compliance; however, financial report transparency does not have a significant effect. Collectively, the four variables significantly influence public compliance. These findings highlight the importance of educational and religious approaches in enhancing public awareness and compliance regarding zakat.

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