Interpretations of the Obligation and Practices of Zakat al-Mal Distribution: A Phenomenological Study of the Community in Suban Village, South Lampung
DOI:
https://doi.org/10.62265/jcaip.v4i2.679Keywords:
Distribution Practices; Obligation; Phenomenology; Public Perception; Zakat Mal.Abstract
Purpose: This study aims to uncover the understanding of the obligation of zakat mal and the practices surrounding its distribution amongst the community of Suban Village, Merbau Mataram Sub-district, South Lampung. This study stems from the disparity between the understanding of zakat mal as a religious obligation and its practical implementation. Methodology: The study employs a qualitative approach using the phenomenological method. There were 16 informants, comprising 13 zakat payers and 3 religious leaders. Data were collected through in-depth interviews, observation and documentation, then analyzed leading to the drawing of conclusions. Findings: The research findings indicate that zakat mal is perceived by the community as both a religious obligation and an expression of social concern. However, understanding of the nisab, haul, calculation and distribution mechanisms remain varied. The practice of distributing zakat directly to mustahik is favoured due to social proximity, trust and knowledge of the recipients’ circumstances. These findings indicate that the practice of zakat mal is influenced not only by normative religious understanding but also by life experiences, social relationships and the community’s subjective considerations. The Theory of Planned Behaviour was utilised as a supporting framework to understand the role of attitudes, subjective norms and perceptions of behavioural control in the practice of zakat payment. This study contributes to the field of Islamic philanthropy by demonstrating that the interpretation of the obligation to pay zakat and the choice of distribution channels constitute a social process linked to subjective experiences and community beliefs.
References
Abdullah, M., & Sapiei, N. S. (2018). Do religiosity, gender and educational background influence zakat compliance? The case of Malaysia. International Journal of Social Economics, 45(8), 1250–1264. https://doi.org/10.1108/IJSE-03-2017-0091.
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T.
Aligarh, F., Nugroho, A., Raharja, B. S., Pratama, B. C., & Wirayuda, A. W. (2021). Do individual factors, religiosity factors, and demographic factors predict intention to pay zakat? Al-Uqud: Journal of Islamic Economics, 5(1), 151–165. https://doi.org/10.26740/al-uqud.v5n1.p151-165.
Amilahaq, F., & Ghoniyah, N. (2019). Compliance behavior model of paying zakat on income through zakat management organizations. Share: Jurnal Ekonomi dan Keuangan Islam, 8(1), 114–141. https://doi.org/10.22373/share.v8i1.3655.
Andam, A. C., & Osman, A. Z. (2019). Determinants of intention to give zakat on employment income: Experience from Marawi City, Philippines. Journal of Islamic Accounting and Business Research, 10(4), 528–545. https://doi.org/10.1108/JIABR-08-2016-0097.
Badan Amil Zakat Nasional. (2024). Outlook zakat Indonesia 2024. Badan Amil Zakat Nasional.
Badan Pusat Statistik Kabupaten Lampung Selatan. (2024). Kecamatan Merbau Mataram dalam angka 2024. BPS Kabupaten Lampung Selatan.
Creswell, J. W., & Poth, C. N. (2018). Qualitative inquiry and research design: Choosing among five approaches (4th ed.). SAGE Publications.
Firdaus, M., Suseno, B. D., Sari, G. I., & Fauzi, M. (2024). Zakat compliance: The interplay of religiosity, awareness, and knowledge. Shirkah: Journal of Economics and Business, 9(3), 326–336. https://doi.org/10.22515/shirkah.v9i3.628.
Haji-Othman, Y., Alwi, I., Sheh Yusuff, M. S., & Mohd Saufi, M. S. A. (2017). The influence of attitude, subjective norm, and Islamic religiosity on compliance behavior of income zakat among educators. International Journal of Academic Research in Business and Social Sciences, 7(11), 1016–1021. https://doi.org/10.6007/IJARBSS/v7-i11/3549.
Irsyad, M., Wediawati, B., & Solikhin, A. (2023). Pengaruh literasi zakat dan kepercayaan pada lembaga pengelola zakat terhadap perilaku membayar zakat muzaki di Kota Jambi tahun 2021–2022. Indonesian Journal of Islamic Economics and Business, 8(1), 148–157. https://e-journal.lp2m.uinjambi.ac.id/ojp/index.php/ijoieb/article/view/1693.
Kasri, R. A., & Sosianti, M. W. (2023). Determinants of the intention to pay zakat online: The case of Indonesia. Journal of Islamic Monetary Economics and Finance, 9(2), 275–294. https://doi.org/10.21098/jimf.v9i2.1664.
Kasri, R. A., & Yuniar, A. M. (2021). Determinants of digital zakat payments: Lessons from Indonesian experience. Journal of Islamic Accounting and Business Research, 12(3), 362–379. https://doi.org/10.1108/JIABR-08-2020-0258.
Malik, A., Alrasyid, H., & Kamaruddin, M. M. (2024). Student compliance in paying zakat: Do zakat literacy and awareness matter? Asian Journal of Islamic Management, 6(1), 63–73. https://doi.org/10.20885/AJIM.vol6.iss1.art6.
Moleong, L. J. (2018). Metodologi penelitian kualitatif. Remaja Rosdakarya.
Moustakas, C. (1994). Phenomenological research methods. SAGE Publications.
Muhammad, M., Nurasiyah, A., Mahri, A. J. W., & Saad, R. A. J. (2022). Factors predicting zakāh compliance behaviour in Indonesia. International Journal of Zakat, 7(1), 47–62. https://doi.org/10.37706/ijaz.v7i1.349.
Mukhlis, A., & Beik, I. S. (2013). Analisis faktor-faktor yang memengaruhi tingkat kepatuhan membayar zakat: Studi kasus Kabupaten Bogor. Al-Muzara’ah, 1(1), 83–106. https://doi.org/10.29244/jam.1.1.83-106.
Nikmah, N. Z., & Fahrullah. (2024). Pengaruh religiusitas dan literasi zakat terhadap kepatuhan membayar zakat profesi ASN Kanwil Kementerian Agama Provinsi Jawa Timur. Jurnal Ekonomika dan Bisnis Islam, 7(2), 147–157. https://journal.unesa.ac.id/index.php/jei/article/view/31493.
Nurfauziah, & Jajuli, S. (2025). Pengaruh literasi zakat, kepercayaan, transparansi dan religiusitas terhadap keputusan muzaki dalam membayar zakat melalui lembaga. Arus Jurnal Psikologi dan Pendidikan, 4(3), 310–319. https://doi.org/10.57250/ajpp.v4i3.1712.
Owoyemi, M. Y. (2020). Zakat management: The crisis of confidence in zakat agencies and the legality of giving zakat directly to the poor. Journal of Islamic Accounting and Business Research, 11(2), 498–510. https://doi.org/10.1108/JIABR-07-2017-0097.
Pemerintah Desa Suban. (2024). Profile book Desa Suban 2024. Pemerintah Desa Suban.
Saad, R. A. J., & Haniffa, R. (2014). Determinants of zakah (Islamic tax) compliance behavior. Journal of Islamic Accounting and Business Research, 5(2), 182–193. https://doi.org/10.1108/JIABR-10-2012-0068.
Setianingsih, H. E., Irsyad, M., & Velayati, A. A. (2022). Exploring the predictors of zakat compliance in the community of farmers. JIFA (Journal of Islamic Finance and Accounting), 5(1), 15–28. https://doi.org/10.22515/jifa.v5i1.5295.
van Manen, M. (2016). Researching lived experience: Human science for an action sensitive pedagogy (2nd ed.). Routledge.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Dimas Prabowo, Madnasir, & Ghina Ulfah Saefurrohman

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.















