INSTITUTIONAL DETERMINANTS OF ZAKAT PAYMENT DECISIONS: THE MEDIATING ROLE OF FAMILY FINANCIAL PLANNING
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Abstract
This study examines the role of institutional determinants—namely accountability, transparency, and operational efficiency—in shaping zakat payment decisions, with family financial planning serving as a mediating variable. Drawing on an institutional and household financial behavior perspective, the study investigates how the quality of zakat institution governance influences individual decisions to fulfill zakat obligations. The research employs a quantitative approach using survey data collected from 399 respondents, selected through a non-probability sampling technique from a population of 105,644 potential zakat payers. Data were gathered through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that accountability, transparency, and operational efficiency have a positive and significant effect on zakat payment decisions. Moreover, family financial planning is found to play a significant mediating role in strengthening the relationship between institutional determinants and zakat payment decisions. These results indicate that effective institutional governance not only directly enhances trust and compliance but also indirectly influences zakat payment behavior by encouraging better household financial planning. This study contributes to the literature on zakat governance and Islamic financial behavior by highlighting the importance of integrating institutional performance with household financial planning mechanisms to improve zakat participation. The findings provide practical implications for zakat institutions in designing governance strategies that foster sustainable zakat compliance.
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[1]
E. Muliansyah and M. G. Irwansyah, “INSTITUTIONAL DETERMINANTS OF ZAKAT PAYMENT DECISIONS: THE MEDIATING ROLE OF FAMILY FINANCIAL PLANNING”, JURNAL EDUCATION AND DEVELOPMENT, vol. 14, no. 2, pp. 25-36, Apr. 2026.
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References
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Ahmad, Z. A., & Manggarani, C. A. (2021). Accounting Information and Muzakki’s Information Adequacy Perception. Advances in Economics, Business and Management Research/Advances in Economics, Business and Management Research. https://doi.org/10.2991/aer.k.210121.034
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179. https://doi.org/10.1016/0749-5978(91)90020-t
Al-Ayubi, S., Ascarya, & Possumah, B. T. (2018). Examining the Efficiency of Zakat Management: Indonesian Zakat Institutions Experiences. International Journal of Zakat, 3(1), 37. https://doi.org/10.37706/ijaz.v3i1.66
Ana, S. R., Falikhatun, F., Kasno, Susanti, A. T., & Urrohman, M. Y. (2023). Accountability of Alfamart Donation Funds Based on Consumer Perspectives. In Advances in economics, business and management research/Advances in Economics, Business and Management Research (p. 99). Atlantis Press. https://doi.org/10.2991/978-94-6463-346-7_19
Arumsari, V., & Rikawati, R. (2020). ISLAMIC SOCIAL FUNDS: ENABLING THE UNABLE TO BE ABLE. JOURNAL OF APPLIED BUSINESS ADMINISTRATION, 4(1), 88. https://doi.org/10.30871/jaba.v4i1.1902
Balla, J., Polet, J., Kokko, S., Hirvensalo, M., Vasankari, T., Lintunen, T., & Hagger, M. S. (2023). Predicting Adolescents’ Physical Activity Intentions: Testing an Integrated Social Cognition Model. International Journal of Behavioral Medicine, 31(1), 41. https://doi.org/10.1007/s12529-023-10156-3
Elmaghrabi, M. G., Mohammed, M. O., & Jan, M. T. (2020). Towards Developing Standards for the Zakat Administration in the Republic of Sudan. International Journal Of Management and Applied Research, 7(2), 136. https://doi.org/10.18646/2056.72.20-010
Febriandika, N. R., Kusuma, D. G., & Yayuli, Y. (2023). Zakat compliance behavior in formal zakat institutions: An integration model of religiosity, trust, credibility, and accountability. International Journal of ADVANCED AND APPLIED SCIENCES, 10(6), 187. https://doi.org/10.21833/ijaas.2023.06.022
Fikri, M. K., & Najib, A. �Ainun. (2021). Pengaruh Kepercayaan, Transparansi dan Akuntabilitas terhadap Minat dan Keputusan Muzakki Menyalurkan Zakat, di (LAZISNU) Kabupaten Banyuwangi. JPSDa Jurnal Perbankan Syariah Darussalam, 1(2), 106. https://doi.org/10.30739/jpsda.v1i2.890
Hadi, R., Shafrani, Y. S., Hilyatin, D. L., Riyadi, S., & Basrowi, B. (2023). Digital zakat management, transparency in zakat reporting, and the zakat payroll system toward zakat management accountability and its implications on zakat growth acceleration. International Journal of Data and Network Science, 8(1), 597. https://doi.org/10.5267/j.ijdns.2023.8.025
Halim, S. A., M, A. D., Suhada, J. I., Jalil, N., & Anasrul, A. (2025). Implementation of Zakat as a Tax Incentive in Indonesia: A Comparative Analysis. International Journal of Research and Innovation in Social Science, 45. https://doi.org/10.47772/ijriss.2025.915ec004
Hapsari, H. P. N., & Priyadi, U. (2020). The Determinant Factors of Muzakki Toward Paying Zakat, Infaq, Sedekah (ZIS) in Zakat Institutions. Ihtifaz Journal of Islamic Economics Finance and Banking, 3(2), 143. https://doi.org/10.12928/ijiefb.v3i2.2564
Hasbi, M. Z. N. (2024). Transparency of Zakat Funds to Increase Public Trust in Zakat Institutions. Journal of Lslamic Economics and Bussines Ethics, 1(1), 14. https://doi.org/10.24235/jiesbi.v1i1.94
Ibrahim, A. (2022). Editorial Notes: The Uniqueness of Islamic Economic and Financial Practices in Indonesia. Share Jurnal Ekonomi Dan Keuangan Islam, 11(2). https://doi.org/10.22373/share.v11i2.16550
Ikhwandha, M. F., & Hudayati, A. (2019). The influence of accountability, transparency, affective and cognitive trust toward the interest in paying zakat. Jurnal Akuntansi & Auditing Indonesia, 23(1), 39. https://doi.org/10.20885/jaai.vol23.iss1.art5
Janie, D. N. A., Marlena, F. S., & Hanum, A. N. (2024). Determination Model of Muzakki’s Interest in Paying Zakat. In Advances in Social Science, Education and Humanities Research/Advances in social science, education and humanities research (p. 125). https://doi.org/10.2991/978-2-38476-267-5_12
Kells, S. (2011). The Seven Deadly Sins of Performance Auditing: Implications for Monitoring Public Audit Institutions. Australian Accounting Review, 21(4), 383. https://doi.org/10.1111/j.1835-2561.2011.00150.x
Kusumawardhani, F., Putri, A. F., & Yandra, A. (2022). Public Financial Information Disclosure by the Regional Financial and Asset Management Agency (Case Study: Regional Financial and Asset Management Agency of Pekanbaru City). Jurnal Ilmiah Ilmu Administrasi Publik, 12(2), 667. https://doi.org/10.26858/jiap.v12i2.43745
Latief, N. F., & Sandimula, N. S. (2022). How Accountable is Zakat Management in Indonesia? An Evidence from BAZNAS of North Sulawesi. Share Jurnal Ekonomi Dan Keuangan Islam, 11(1), 42. https://doi.org/10.22373/share.v11i1.11194
Mahyudin. (2023). The ability of service quality in moderating transparency against muzakki’s awareness of paying zakat. Enrichment Journal of Management, 12(6), 5005. https://doi.org/10.35335/enrichment.v12i6.1149
Mokthar, M. Z., & Bahari, Z. (2022). Factors Influencing the Intention of Universiti Sains Malaysia (USM) Muslim Staffs to Perform Cash Waqf. International Journal of Academic Research in Economics and Management Sciences, 11(3). https://doi.org/10.6007/ijarems/v11-i3/14346
Muhammad, A., Fatah, M. M. A., & Thani, A. M. (2025). Determinants of Zakat Payment: The Stakeholders’ Perspective. International Journal of Research and Innovation in Social Science, 5130. https://doi.org/10.47772/ijriss.2025.908000414
Mujahidin, Hamzah, M. N., Amiruddin, K., & Shuhufi, Muh. (2023). Increasing Islamic Philanthropic Funds is an Approach Model With a Trust Variable as an Intermediary. International Journal of Professional Business Review, 8(5). https://doi.org/10.26668/businessreview/2023.v8i5.1909
Mutmainah, L. (2016). The Influence of Accountability, Transparency, and Responsibility of Zakat Institution on Intention to Pay Zakat. Global Review of Islamic Economics and Business, 3(2), 108. https://doi.org/10.14421/grieb.2015.032-03
Narulitasari, D., Mulya, A. S. M., & Subagyo, T. (2023). Zakat accounting and public accountability: Evidence from Indonesia. JIFA (Journal of Islamic Finance and Accounting), 6(1), 45. https://doi.org/10.22515/jifa.v6i1.6805
Nasri, R., Aeni, N., & Haque, M. G. (2019). DETERMINATION OF PROFESSIONALISM AND TRANSPARENCY AND ITS IMPLICATIONS FOR THE FINANCIAL PERFORMANCE OF ZAKAT INSTITUTIONS. Journal of Islamic Monetary Economics and Finance, 5(4), 785. https://doi.org/10.21098/jimf.v5i4.1158
Nikmatuniayah, N., Marliyati, M., & A, L. M. (2017). Effects of Accounting Information Quality, Accountability, and Transparency on Zakat Acceptance. MIMBAR Jurnal Sosial Dan Pembangunan, 33(1), 62. https://doi.org/10.29313/mimbar.v33i1.2029
Nuriftinani, A. N., & Mardian, S. (2025). Driving Zakat Payment Decision in the Indonesian Zakat Institution: The Role of Shariah Audit, Accountability and Trust. AZKA International Journal of Zakat & Social Finance, 109. https://doi.org/10.51377/azjaf.vol6no2.220
Osadchy, E. A., Akhmetshin, E., Amirova, E., Bochkareva, T. N., Gazizyanova, Yu. Yu., & Yumashev, A. V. (2018). Financial Statements of a Company as an Information Base for Decision-Making in a Transforming Economy. EUROPEAN RESEARCH STUDIES JOURNAL, 339. https://doi.org/10.35808/ersj/1006
Rachmawati, L. N., & Canggih, C. (2023). Determinants of Generation Z in Paying Zakat, Infaq, and Alms (ZIS) Online in the City of Surabaya. JESI (Jurnal Ekonomi Syariah Indonesia), 13(1), 1. https://doi.org/10.21927/jesi.2023.13(1).1-13
Rini, R., Purwanti, P., & Farah, F. (2021). Accountability index for zakat management institutions in Indonesia. Academy of Information and Management Sciences Journal, 24(3). https://www.abacademies.org/articles/Accountability-index-for-zakat-management-institutions-in-Indonesia-1532-5806-24-3-246.pdf
Risanda, A., Luthfi, F., & Herianingrum, S. (2018). Measuring the Efficiency of BAZNAS in Managing Zakat Funds with Stochastic Frontier Approach Analysis, 2002–2016. International Journal of Zakat, 3(1), 89. https://doi.org/10.37706/ijaz.v3i1.70
Roziq, A., Suryaningsih, E. D., & Hisyamuddin, N.-. (2020). VARIABLES DETERMINING MUZAKI LOYALTY IN PAYING ZAKAT, INFAQ AND SHODAQOH AT ZAKAT INSTITUTIONS IN INDONESIA. INFERENSI Jurnal Penelitian Sosial Keagamaan, 14(2), 249. https://doi.org/10.18326/infsl3.v14i2.249-266
Rustyani, S., & Rosyidi, S. (2018). Measurement of Efficiency and Productivity of Zakat Institutions in Indonesia using Data Envelopment Analysis and the Malmquist Productivity Index. International Journal of Zakat, 3(3), 69. https://doi.org/10.37706/ijaz.v3i3.98
Ry, M. N. H., Ono, O., Qulub, A. S., Cahyono, E. F., Widiastuti, T., Aisyah, B. N., & Robani, A. (2021). Efficiency Analysis of Zakat Institutions in Indonesia: Data Envelopment Analysis (DEA) And Free Disposal Hull (FDH) Approaches. Academy of Accounting and Financial Studies Journal, 25(6). https://www.abacademies.org/articles/Efficiency-analysis-of-zakat-institutions-in-indonesia-data-envelopment-analysis-dea-and-free-disposal-hull-fdh-approaches-1528-2635-25-6-847.pdf
Setiawan, N., & Alim, M. N. (2022). Islamic Philanthropy as a Deterrent to Potential Fraud. Share Jurnal Ekonomi Dan Keuangan Islam, 11(1), 129. https://doi.org/10.22373/share.v11i1.11074
Shukor, S. A. (2021). Determinants of Zakat Compliance among Muslim Individuals: A Systematic Literature Review. Journal of Islamic Finance, 10(2), 90. https://doi.org/10.31436/jif.v10i2.599
Waliyulloh, F., & Hasibuan, H. T. (2023). Akuntabilitas, Transparansi, Kualitas Pelayanan dan Niat Muzakki Membayar Zakat. E-Jurnal Akuntansi, 33(5), 1289. https://doi.org/10.24843/eja.2023.v33.i05.p10
Wijayanti, D., & Widiastuti, T. (2022). Zakat and Waqf As an Economic Development. AFEBI Islamic Finance and Economic Review, 5(2), 106. https://doi.org/10.47312/aifer.v5i02.375
Yaakob, H., & Mahyideen, J. M. (2024). Efficiency and Accountability in Zakat Institutions: A Conceptual Paper on Addressing Poverty and Fostering Sustainable Development. International Journal of Academic Research in Business and Social Sciences, 14(10). https://doi.org/10.6007/ijarbss/v14-i10/22861
Yunizar, Y., & Danel, O. (2023). Determinants of Muzakki Decision-Making to Pay Zakat in Baitulmaal Muamalat. Journal of Islamic Economic Laws, 6(1), 108. https://doi.org/10.23917/jisel.v6i1.21184
Aditama, R., Yulianti, L., & Muslih, Rd. A. (2025). Financial Performance Analysis of The National Zakat Management Institution Rumah Amal Salman. Filantropi Jurnal Manajemen Zakat Dan Wakaf, 6(2), 118. https://doi.org/10.22515/finalmazawa.v6i2.12671
Ahmad, Z. A., & Manggarani, C. A. (2021). Accounting Information and Muzakki’s Information Adequacy Perception. Advances in Economics, Business and Management Research/Advances in Economics, Business and Management Research. https://doi.org/10.2991/aer.k.210121.034
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179. https://doi.org/10.1016/0749-5978(91)90020-t
Al-Ayubi, S., Ascarya, & Possumah, B. T. (2018). Examining the Efficiency of Zakat Management: Indonesian Zakat Institutions Experiences. International Journal of Zakat, 3(1), 37. https://doi.org/10.37706/ijaz.v3i1.66
Ana, S. R., Falikhatun, F., Kasno, Susanti, A. T., & Urrohman, M. Y. (2023). Accountability of Alfamart Donation Funds Based on Consumer Perspectives. In Advances in economics, business and management research/Advances in Economics, Business and Management Research (p. 99). Atlantis Press. https://doi.org/10.2991/978-94-6463-346-7_19
Arumsari, V., & Rikawati, R. (2020). ISLAMIC SOCIAL FUNDS: ENABLING THE UNABLE TO BE ABLE. JOURNAL OF APPLIED BUSINESS ADMINISTRATION, 4(1), 88. https://doi.org/10.30871/jaba.v4i1.1902
Balla, J., Polet, J., Kokko, S., Hirvensalo, M., Vasankari, T., Lintunen, T., & Hagger, M. S. (2023). Predicting Adolescents’ Physical Activity Intentions: Testing an Integrated Social Cognition Model. International Journal of Behavioral Medicine, 31(1), 41. https://doi.org/10.1007/s12529-023-10156-3
Elmaghrabi, M. G., Mohammed, M. O., & Jan, M. T. (2020). Towards Developing Standards for the Zakat Administration in the Republic of Sudan. International Journal Of Management and Applied Research, 7(2), 136. https://doi.org/10.18646/2056.72.20-010
Febriandika, N. R., Kusuma, D. G., & Yayuli, Y. (2023). Zakat compliance behavior in formal zakat institutions: An integration model of religiosity, trust, credibility, and accountability. International Journal of ADVANCED AND APPLIED SCIENCES, 10(6), 187. https://doi.org/10.21833/ijaas.2023.06.022
Fikri, M. K., & Najib, A. �Ainun. (2021). Pengaruh Kepercayaan, Transparansi dan Akuntabilitas terhadap Minat dan Keputusan Muzakki Menyalurkan Zakat, di (LAZISNU) Kabupaten Banyuwangi. JPSDa Jurnal Perbankan Syariah Darussalam, 1(2), 106. https://doi.org/10.30739/jpsda.v1i2.890
Hadi, R., Shafrani, Y. S., Hilyatin, D. L., Riyadi, S., & Basrowi, B. (2023). Digital zakat management, transparency in zakat reporting, and the zakat payroll system toward zakat management accountability and its implications on zakat growth acceleration. International Journal of Data and Network Science, 8(1), 597. https://doi.org/10.5267/j.ijdns.2023.8.025
Halim, S. A., M, A. D., Suhada, J. I., Jalil, N., & Anasrul, A. (2025). Implementation of Zakat as a Tax Incentive in Indonesia: A Comparative Analysis. International Journal of Research and Innovation in Social Science, 45. https://doi.org/10.47772/ijriss.2025.915ec004
Hapsari, H. P. N., & Priyadi, U. (2020). The Determinant Factors of Muzakki Toward Paying Zakat, Infaq, Sedekah (ZIS) in Zakat Institutions. Ihtifaz Journal of Islamic Economics Finance and Banking, 3(2), 143. https://doi.org/10.12928/ijiefb.v3i2.2564
Hasbi, M. Z. N. (2024). Transparency of Zakat Funds to Increase Public Trust in Zakat Institutions. Journal of Lslamic Economics and Bussines Ethics, 1(1), 14. https://doi.org/10.24235/jiesbi.v1i1.94
Ibrahim, A. (2022). Editorial Notes: The Uniqueness of Islamic Economic and Financial Practices in Indonesia. Share Jurnal Ekonomi Dan Keuangan Islam, 11(2). https://doi.org/10.22373/share.v11i2.16550
Ikhwandha, M. F., & Hudayati, A. (2019). The influence of accountability, transparency, affective and cognitive trust toward the interest in paying zakat. Jurnal Akuntansi & Auditing Indonesia, 23(1), 39. https://doi.org/10.20885/jaai.vol23.iss1.art5
Janie, D. N. A., Marlena, F. S., & Hanum, A. N. (2024). Determination Model of Muzakki’s Interest in Paying Zakat. In Advances in Social Science, Education and Humanities Research/Advances in social science, education and humanities research (p. 125). https://doi.org/10.2991/978-2-38476-267-5_12
Kells, S. (2011). The Seven Deadly Sins of Performance Auditing: Implications for Monitoring Public Audit Institutions. Australian Accounting Review, 21(4), 383. https://doi.org/10.1111/j.1835-2561.2011.00150.x
Kusumawardhani, F., Putri, A. F., & Yandra, A. (2022). Public Financial Information Disclosure by the Regional Financial and Asset Management Agency (Case Study: Regional Financial and Asset Management Agency of Pekanbaru City). Jurnal Ilmiah Ilmu Administrasi Publik, 12(2), 667. https://doi.org/10.26858/jiap.v12i2.43745
Latief, N. F., & Sandimula, N. S. (2022). How Accountable is Zakat Management in Indonesia? An Evidence from BAZNAS of North Sulawesi. Share Jurnal Ekonomi Dan Keuangan Islam, 11(1), 42. https://doi.org/10.22373/share.v11i1.11194
Mahyudin. (2023). The ability of service quality in moderating transparency against muzakki’s awareness of paying zakat. Enrichment Journal of Management, 12(6), 5005. https://doi.org/10.35335/enrichment.v12i6.1149
Mokthar, M. Z., & Bahari, Z. (2022). Factors Influencing the Intention of Universiti Sains Malaysia (USM) Muslim Staffs to Perform Cash Waqf. International Journal of Academic Research in Economics and Management Sciences, 11(3). https://doi.org/10.6007/ijarems/v11-i3/14346
Muhammad, A., Fatah, M. M. A., & Thani, A. M. (2025). Determinants of Zakat Payment: The Stakeholders’ Perspective. International Journal of Research and Innovation in Social Science, 5130. https://doi.org/10.47772/ijriss.2025.908000414
Mujahidin, Hamzah, M. N., Amiruddin, K., & Shuhufi, Muh. (2023). Increasing Islamic Philanthropic Funds is an Approach Model With a Trust Variable as an Intermediary. International Journal of Professional Business Review, 8(5). https://doi.org/10.26668/businessreview/2023.v8i5.1909
Mutmainah, L. (2016). The Influence of Accountability, Transparency, and Responsibility of Zakat Institution on Intention to Pay Zakat. Global Review of Islamic Economics and Business, 3(2), 108. https://doi.org/10.14421/grieb.2015.032-03
Narulitasari, D., Mulya, A. S. M., & Subagyo, T. (2023). Zakat accounting and public accountability: Evidence from Indonesia. JIFA (Journal of Islamic Finance and Accounting), 6(1), 45. https://doi.org/10.22515/jifa.v6i1.6805
Nasri, R., Aeni, N., & Haque, M. G. (2019). DETERMINATION OF PROFESSIONALISM AND TRANSPARENCY AND ITS IMPLICATIONS FOR THE FINANCIAL PERFORMANCE OF ZAKAT INSTITUTIONS. Journal of Islamic Monetary Economics and Finance, 5(4), 785. https://doi.org/10.21098/jimf.v5i4.1158
Nikmatuniayah, N., Marliyati, M., & A, L. M. (2017). Effects of Accounting Information Quality, Accountability, and Transparency on Zakat Acceptance. MIMBAR Jurnal Sosial Dan Pembangunan, 33(1), 62. https://doi.org/10.29313/mimbar.v33i1.2029
Nuriftinani, A. N., & Mardian, S. (2025). Driving Zakat Payment Decision in the Indonesian Zakat Institution: The Role of Shariah Audit, Accountability and Trust. AZKA International Journal of Zakat & Social Finance, 109. https://doi.org/10.51377/azjaf.vol6no2.220
Osadchy, E. A., Akhmetshin, E., Amirova, E., Bochkareva, T. N., Gazizyanova, Yu. Yu., & Yumashev, A. V. (2018). Financial Statements of a Company as an Information Base for Decision-Making in a Transforming Economy. EUROPEAN RESEARCH STUDIES JOURNAL, 339. https://doi.org/10.35808/ersj/1006
Rachmawati, L. N., & Canggih, C. (2023). Determinants of Generation Z in Paying Zakat, Infaq, and Alms (ZIS) Online in the City of Surabaya. JESI (Jurnal Ekonomi Syariah Indonesia), 13(1), 1. https://doi.org/10.21927/jesi.2023.13(1).1-13
Rini, R., Purwanti, P., & Farah, F. (2021). Accountability index for zakat management institutions in Indonesia. Academy of Information and Management Sciences Journal, 24(3). https://www.abacademies.org/articles/Accountability-index-for-zakat-management-institutions-in-Indonesia-1532-5806-24-3-246.pdf
Risanda, A., Luthfi, F., & Herianingrum, S. (2018). Measuring the Efficiency of BAZNAS in Managing Zakat Funds with Stochastic Frontier Approach Analysis, 2002–2016. International Journal of Zakat, 3(1), 89. https://doi.org/10.37706/ijaz.v3i1.70
Roziq, A., Suryaningsih, E. D., & Hisyamuddin, N.-. (2020). VARIABLES DETERMINING MUZAKI LOYALTY IN PAYING ZAKAT, INFAQ AND SHODAQOH AT ZAKAT INSTITUTIONS IN INDONESIA. INFERENSI Jurnal Penelitian Sosial Keagamaan, 14(2), 249. https://doi.org/10.18326/infsl3.v14i2.249-266
Rustyani, S., & Rosyidi, S. (2018). Measurement of Efficiency and Productivity of Zakat Institutions in Indonesia using Data Envelopment Analysis and the Malmquist Productivity Index. International Journal of Zakat, 3(3), 69. https://doi.org/10.37706/ijaz.v3i3.98
Ry, M. N. H., Ono, O., Qulub, A. S., Cahyono, E. F., Widiastuti, T., Aisyah, B. N., & Robani, A. (2021). Efficiency Analysis of Zakat Institutions in Indonesia: Data Envelopment Analysis (DEA) And Free Disposal Hull (FDH) Approaches. Academy of Accounting and Financial Studies Journal, 25(6). https://www.abacademies.org/articles/Efficiency-analysis-of-zakat-institutions-in-indonesia-data-envelopment-analysis-dea-and-free-disposal-hull-fdh-approaches-1528-2635-25-6-847.pdf
Setiawan, N., & Alim, M. N. (2022). Islamic Philanthropy as a Deterrent to Potential Fraud. Share Jurnal Ekonomi Dan Keuangan Islam, 11(1), 129. https://doi.org/10.22373/share.v11i1.11074
Shukor, S. A. (2021). Determinants of Zakat Compliance among Muslim Individuals: A Systematic Literature Review. Journal of Islamic Finance, 10(2), 90. https://doi.org/10.31436/jif.v10i2.599
Waliyulloh, F., & Hasibuan, H. T. (2023). Akuntabilitas, Transparansi, Kualitas Pelayanan dan Niat Muzakki Membayar Zakat. E-Jurnal Akuntansi, 33(5), 1289. https://doi.org/10.24843/eja.2023.v33.i05.p10
Wijayanti, D., & Widiastuti, T. (2022). Zakat and Waqf As an Economic Development. AFEBI Islamic Finance and Economic Review, 5(2), 106. https://doi.org/10.47312/aifer.v5i02.375
Yaakob, H., & Mahyideen, J. M. (2024). Efficiency and Accountability in Zakat Institutions: A Conceptual Paper on Addressing Poverty and Fostering Sustainable Development. International Journal of Academic Research in Business and Social Sciences, 14(10). https://doi.org/10.6007/ijarbss/v14-i10/22861
Yunizar, Y., & Danel, O. (2023). Determinants of Muzakki Decision-Making to Pay Zakat in Baitulmaal Muamalat. Journal of Islamic Economic Laws, 6(1), 108. https://doi.org/10.23917/jisel.v6i1.21184