Analysis of Factors Affecting the Payment of Zakat in Special Capital Region (DKI) of Jakarta

  • Dwi Poetra Sedjati Trisakti University, Jakarta, Indonesia
  • Yuzwar Z. Basri Trisakti University, Jakarta, Indonesia
  • Uswatun Hasanah Trisakti University, Jakarta, Indonesia
Keywords: 6 variables, knowledge, attitude, religuiousness, motivation, income, interest, zakat

Abstract

The objective of this research is for analyzing and describing matters that affect the willingness of the community in the DKI Jakarta in paying the zakat. This is done through a theoretical model of knowledge, attitude, religiousness, motivation, and income of the Muslim community in their payment of the zakat. This model will specifically empirically test the direct effects of knowledge, attitude, motivation, religiousness, and income of the Islamic community to the impacts of the willingness of the Islamic community in paying the zakat. This research is conducted by taking a total of 430 Islam community members as research objects in  5  region  of DKI Jakarta,  by using the purposeful sampling technique. The total of respondents as the research population is 430 persons. For interpreting and analyzing the data, the analytical technique used is the Structural Equation Model (SEM) using the AMOS software. The result of the hypothesis testing has verified that the factors of knowledge, attitude, religiousness, motivation, and income of the Muslim community have significantly increased their willingness to pay the zakat. Also the model used in this research is acceptable and is valid, as indiccated by the appropriateness index, all of which have met the requirements. The results of this study indicate that there is the potential for increasing the zakat revenue through increasing the willingnes/interest of the muzakki to pay the zakat, as such increased interest is affected by the increasing knowledge, attitude, religiousness, motivation, and income of the muzakki.  This has increased the conviction that the zakat has a very strategic function in the economy of the state, namely as one of the instruments for distributing wealth and increase the wellbeing of society as a whole.

References

Aaker, D. A., Kumar, V., & Day, G.S. (2007), Marketing Research 9th ed., John Wiley & Sons, Inc., US.
Abas, Mohd Yusof (1981), 40 Hadits Pilihan. Kuala Lumpur: Yayasan Dakwah Islamiah Malaysia.
Abu Bakar, Nur Barizah & Abdul Rashid , Hafiz Majdi (2010), Motivations of Paying Zakat on Income. Evidence from Malaysia. International Journal of Economics and Finance. Vol 2.
Abubakar, Irfan & Chaider S. Bamualim. (2006), Filantropi Islam dan Keadilan. Sosial, Jakarta: CSRC UIN Syarif Hidayatullah.
Abdul Kadir, Mohd Rizuan. Zainal Abidin, Zulkifli, Anis Ramli, Juliana, Surbaini, Khairul Nizam (2014), Factors Influencing A Business Towards Zakat Payment In Malaysia, International Journal of Science Commerce and Humanities. Vol No. 2.
Abdullah, Al-Muslih & Shalah, Ash-Shawi (2004), Fikh Ekonomi Keuangan Islam [Penterjemah: Abu Umar Basyir dari “Ma Lā Yasā at-Tājira Jahluhu”], Jakarta: Darul Haq.
Aflah, Kuntarno Noor, dkk. (2006), Zakat & Peran Negara, Jakarta: Forum Zakat al-Utsaimin.
Agustianto (2002), Percikan Pemikiran Ekonomi Islam. Jakarta: Forum Kajian Ekonomi dan Perbankan Islam (FKEI) bekerja sama dengan Cita Pustaka Media.
Ahmadi, Abu (2009), Psikologi Sosial, Jakarta: PT. Rieneke Cipta.
Arbuckle, J.L. and Wothke, W.(1999), AMOS users guide version 4.0., Chicago IL: Small Water.
Ajzen, I. (2005), Attitudes, Personality and Behavior, 2nd Edition, McGraw-Hill Professional Publishing, Berkshire, GBR.
Ajzen, Icek and Fishbein (1980), Theory of Reasoned Action, Edisi Kesatu [Penterjemah: Jogiyanto], Yogyakarta: Andi Publisher.
Ajzen, Icek and Driver, B.L. (2002), Prediction of Leisure Participation from Behavioral, Normative and Control Beliefs: An Application of Theory of Planned Behavior, Leisure Sciences, Vol. 13, 185–204.
Ajzen, Fishbein, I, Belief (2005), Attitude, Intention and Behavior, An Introduction to Theory and Research, London: Addison-Wesley Publishing Comp.
Azman, Farah Mastura Noor & Bidin, Zainol (2015), Factors Influencing Zakat. Compliance Behavior on Saving, Kuala Lumpur: International Journal of Business and Social.
Al Munawir, Ahmad Warson (1997), Kamus Arab Indonesia Al Munawir, Surabaya: Pustaka Progressif.
Al-Ghazali, Imam (1990), Ihya' Ulumuddin, [Penterjemah: Muhammad Zuhri] Jilid I, Semarang: Asy-Syifa.
Al-Zuhayli, Wahbah (2008), Zakat Kajian Berbagai Mazhab, [Penterjemah: Agus Efendi & Baharuddin Fananny], Bandung: PT Remaja Rosda Karya.
Alam, Syed Shah. Janor, Hawati. Zanariah. Wel Che Aniza Che. Ahsan, Nilufar. (2012), Is Religiosity an Important Factor in Influencing the Intention to Undertake Islamic Home Financing in Klang Valley?, World Applied Sciences Journal 19 (7): 1030-1041.
Ali, Mohamad Daud & Habibah Daud (1995), Lembaga-lembaga Islam di Indonesia, Jakarta: Raja Grafindo Persada.
Ali, Nuruddin Mhd (2006), Zakat Sebagai Instrumen Dalam Kebijakan Fiskal, Jakarta: PT Raja Grafindo Persada.
Ancok, Djamaludin & Suroso, Fuat Nashori. (2005), Psikologi Islam Solusi Islam Atas Problem-Problem Psikologi, Yogyakarta: Pustaka Pelajar.
Arikunto Suharsimi (2010), Prosedur Penelitian: Suatu Pendekatan Praktek. Jakarta: Rineka Cipta.
Azizi, Hikayah Nur Farida (2008), Variabel-Variabel Yang Mempengaruhi Pembayaran Zakat Oleh Para Muzakki: Studi Kasus Pengelola Lembaga Keuangan Syariah di Kota Yogyakarta, Yogyakarta: Fakultas Ekonomi, Universitas Gadjah Mada.
Azman, Farah Mastura Noor & Bidin, Zainol (2015), Factors Influencing Zakat Compliance Behavior and Saving, Internation Journal of Business and Social Research. Vol 05.
Baumgartner, H & Homburg, C. (1996), Applications of Structural Equation Modeling in Marketing and Consumer Research: A review, International Journal of Research in Marketing, (13),139-161.
Bentler, P. (1983), Some New Covariance Stucture Model, Testing Structural. Equation Model, New Delhi: Sage Publications.
Bobek, Donna D., Richard C. Hatfield (2003), An Investigation of the Theory of Planned Behavior and The Role of Moral Obligation in Tax Compliance, Behavioral Research in Accounting, Vol. 15.
Brahmasari, I. & Suprayitno, A. (2008), Pengaruh Motivasi Kerja, Kepemimpinan dan Budaya Organisasi Terhadap Kepuasan Kerja Karyawan serta Dampaknya pada Kinerja Perusahaan (Studi kasus pada PT. Pei Hai International Wiratama Indonesia). Jurnal Manajemen dan Kewirausahaan, Vol 10, No 2, September 2008.
Choudhury, M.A. (1999), Comparative Economic Theory – Occidental and Islamic Perpsectives, Klewer Academic, Choudhury, M. A & Zaman, S. I. A Theory Of Ethical Endogeneity In Socioeconomic Development: A Mathematical Exploration.
Choudhury, M.A. & G. Korvin, (2001), Knowledge-Induced Socio-Scientific Systems, International Journal of Sustainability in Higher Education, Vol. 3, No.1.
Choudhury, M.A (2004), Explaining the Qur’an, a Socio-Scientific Inquiry, Lewiston, New York: The Edwin Mellen Press.
Choudhury, M.A. (2005), Learning Systems, Kybernetes: International Journal of Systems and Cybernetics, 33:1.
Choudhury, M.A. (2005), “Learning Systems”, Kybernetes: International Journal of Systems and Cybernetics, 33:1.
Choudhury, M.A. and Zaman, S. I., (2006) forthcoming. Learning Sets and Topologies, Kybernetes: International Journal of Systems and Cybernetics, 35: 3-7.
Choudhury, M.A. and Hossain, M.S, (2006), forthcoming. Evolutionary Epistemology and Development Planning, Lewiston, New York: The Edwin Mellen Press.
Choudhury, M.A (2006a) forthcoming. Science And Epistemology In The Qur’an 5: The Qur’anic Principle of Complementarities Applied to Social and Scientific Themes, Lewiston, New York: The Edwin Mellen Press.
Choudhury, M.A. (2006b). Generic title, Science and Epistemology in the Qur’an, 5 volumes, Lewiston, New York: The Edwin Mellen Press.
Choudhury, M.A. (2006c) forthcoming. Islamic Economics and Finance: Where Do They Stand?, Proceedings of the Sixth International Conference on IsEconomics, Finance and Banking, Jeddah, Saudi Arabia: Islamic Development Bank.
Choudhury, M.A. (2011), A Probabilistic Model of Learning Fields, The Journal of Muamalat and Islamic Finance Research, (7:1).
Cooper, R. Donald & Emory, William C. (1996), Metode Penelitian Bisnis, Jakarta: Erlangga.
Cooper, D. & Schindler, P. S. (2008), Marketing Research, McGraw Hill Companies Inc., New York.
Djarwanto (2003), Statistik Non Parametrik, Yogyakarta : BPFE – Yogyakarta.
Djuanda, Gustian dkk. (2010), Pelaporan Zakat Pengurang Pajak Penghasilan, Jakarta: Raja Grafindo Persada.
Engel, J. F., Blackwell, R. D. & Miniard, P.W. (2001), Perilaku Konsumen Jilid 2, Edisi Keenam, Jakarta : Penerbit Binarupa Aksara.
Ferdinand, Augusty (2006), Metode Penelitian Manajemen, Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, Imam (2008), Aplikasi Analisis Multivariate dengan Program SPSS Cetakan IV, Semarang: Badan Penerbit Universitas Diponegoro.
Gibson, J. L, Ivancevich, J. M & Donnelly, J. H. (1987), Teori dan Perilaku Organisasi, Jurnal Manajemen Kinerja dan Kewirausahaan, Vol 6, No.1, Januari 2011.
Gujarati & Porter (2009), Dasar-Dasar Ekonometrika, Jakarta: Salemba Empat.
Hafidhuddin, Didin (2002), Zakat Dalam Perekonomian Modern, Jakarta: Gema Insani.
Hair, Joseph F. et al. (2006), Multivariate Data Analysis. Fifth Edition, Jakarta: Gramedia, Pustaka Utama.
Hakim, Budi Rahmat, Abdul Gafur & Rohana Faridah (2014), Studi Manajemen Kelembagaan Amil Zakat di Kalimantan Selatan, Jurnal Tashwir Vol. 2 No. 3, Januari – Juni 2014.
Handoko, Hani (2002), Manajemen Personalia dan Sumber Daya Manusia (Edisi 2), Yogyakarta: BPFE.
Hermawan, Rachman & Zulfikar Zen (2006), Etika Kepustakawanan: Suatu Pendekatan Terhadap Kode Etik Pustakawan Indonesia, Jakarta: Sagung Seto.
Huda, Nurul & Ririn, Nova. Mardhoni, Yosi & Putra, Purnama (2012), The Analysis of Attitudes, Subjective Norms, and Behavioral Control on Muzakki’s Intention to Pay Zakah, International Journal of Business and Social Science Vol. 3.
Indriantoro, Nur & Bambang Supomo (2002), Metodologi Penelitian Bisnis. Yogyakarta: BPFE Yogyakarta.
Jalaludin (2012), Pengaruh Zakat, Infaq dan Shodaqoh Produktif Terhadap Pertumbuhan Usaha Mikro dan Penyerapan Tenaga Kerja Serte Kesejahteraan Mustahik. Majalah Ekonomi Tahun XX11. Vol 3.
Kadariah (2001), Evaluasi Proyek: Analisis Ekonomis, Jakarta: Lembaga Penerbitan Fakultas Ekonomi Universitas Indonesia.
Kahmad, Dadang (2009), Sosiologi Agama, Bandung: PT. Remaja Rosda Karya.
Kamil, MD. Idris (2002), Peranan Sikap Dalam Gelagat Kepatuhan Zakat Pendapatan Gaji, Universiti Utara Malaysia: Jurnal Analisis 9 (1&2).
Kanji, Lusiana, Habbe, H. Abd. Hamid & Mediaty (2011), Determinant Factors Motivation Paying Zakat Zakat and Magnitude of Value.
Karim, Adiwarman Aswar (2001), Ekonomi Islam Suatu kajian Kontemporer, Jakarta: Gema Insani Press.
Koesmono, T. (2005), Pengaruh Budaya Organisasi Terhadap Motivasi dan Kepuasan Kerja Serta Kinerja Karyawan Pada Sub Sektor Industri Pengolahan Kayu Skala Menengah di Jawa Timur, Jurnal Manajemen dan Kewirausahaan, Vol.7 No.2.
Kotler, Philip (2005), Manajemen Pemasaran, Jilid 1 dan 2, Jakarta: PT. Indeks Kelompok Gramedia.
Kumpulan Fatwa Ibnu Taimiyah, Jilid 25.
Kuncoro, Achmad & Riduan, Engkos (2008), Cara menggunakan dan memaknai Analisis Jalur, Bandung: Alfabeta.
Kurniawati (2005), Muslim Philanthropy: Potential and Reality of Zakat in Indonesia, Jakarta: Survey Results in Ten Cities”.
Laela, Sugiyarti Fatma (2010). Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Organisasi Pengelola Zakat. Islamic and Business Review Vol 5 No. 2.
Lau, A.S.M. (2002), Strategies to Motivate Brokers Adopting On-line Trading in Hong Kong Financial Market, Review of Pacific Basin Financial Markets and Policies.
Majid, M Nazori (2003), Pemikiran Ekonomi Islam Abu Yusuf: Relevansi Dengan Ekonomi Kekinian, Yogyakarta: Pusat Studi Ekonomi Islam - STIS.
Maman (2006), Metodologi Penelitian Agama: Teori dan Praktik, Jakarta: Raja Grafindo Persada.
Mannan, M. Abdul (1997), Teori dan Praktik Ekonomi Islam [Penterjemah: M. Nastangin dari “Islamic Economics Theory And Practice”], Yogyakarta: Dana Bakti Primayasa.
Marihot, Tua Efendi & Hariandja, (2005), Manajemen Sumber Daya Manusia, Jakarta: PT.Grasindo
Mas’udi, Masdar F. (1991), Agama Keadilan Risalah Zakat (Pajak dalam Islam), Jakarta: Pustaka Firdaus, hlm.105.
Mohdali, Raihana. (2011), The Influence of Religiosity on Taxpayers’ Compliance Attitudes, Empirical Evidence from a Mixed-Methods Study.
Mohammad, Hidayat (2010), An Introduction to The Syaria Economic, Jakarta: PT. Bestari Buana Murni.
Muflih, Muhammad (2006), Perilaku Konsumen dalam Perspektif Ilmu Ekonomi. Islam, Jakarta: PT Raja Grafindo Persada.
Mufraini, M. Arif (2006), Akuntansi dan Manajemen Zakat: Mengkomunikasikan Kesadaran dan Membangun Jaringan, edisi pertama, Jakarta: Kencana Prenada Media Group.
Muhammad (2002), Kebijakan Fiskal dan Moneter Dalam Ekonomi Islam, Jakarta: Salemba Empat.
Muhammad (2002), Zakat Profesi Wacana Pemikiran Dalam Fiqih Kontemporer, Jakarta: Salemba Diniyah.
Muhammad (2010), Bank Syariah: Analisis Kekuatan, Kelemahan, Peluang, dan Ancaman, Yogyakarta: Ekonisia.
Muhammad, Hadi (2010), Problematika Zakat Profesi dan Solusinya, Tinjauan Sosiologi Hukum Islam, Yogyakarta: Pustaka Pelajar.
Mukarromah, Oom, Badrudin (2013), Politik Ekonomi Syariah, Jakarta: PT Raja Grafindo Persada.
Mursyidi (2003), Akuntansi Zakat Kontemporer, Bandung: Remaja Kosda Karya.
Mus’ab, A. (2011), Pengaruh Religiositas, Tingkat Penghasilan, dan Layanan Terhadap Minat Muzakki Untuk Membayar Zakat Maal di LAZIS NU, Yogyakarta: UIN Sunan Kalijaga Yogyakarta.
Muthohar, Ahmad Mifdlol (2012), Analisis Pengaruh Religiusitas, Keyakinan Berkah dan Pelayanan Lembaga Zakat Terhadap Pilihan Pembayaran Zakat di Lembaga Zakat.
Nawawi, Imam (2006), Mukhtashor Riyadhus Sholihin, Bandung: Irsyad Baitus Salam.
Notoatmodjo, Soekidjo (2010), Metode Penelitian Kesehatan, Jakarta: Rineka Cipta.
Oskamp, S. & Schultz, P. W. (2005), Attitudes and Opinions, Mahwah, NJ: Lawrence Erlbaum Associates.
Purnama, Tata Septayuda (2011), Hubungan Aspek Religiusitas dan Aspek Dukungan Sosial terhadap Konsep Diri Selebriti di Kelompok PengajianOrbit Jakarta, Jakarta: Universitas Indonesia.
Pusat Bahasa (2008), Kamus Besar Bahasa Indonesia,. Jakarta: PT Gramedia Pustaka Utama.
Qardhawi, Yusuf (1993), “Al-Ibadah Fil-Islam”, Beirut: Muassasah Risalah.
Qardhawi, Yusuf (2004), Fiqh Zakat, Semarang: Kurnia Esa.
Qardhawi, Yusuf (2005), Spektrum Zakat: Dalam Membangun Ekonomi Kerakyatan, Jakarta: Zikrul Hakim.
Qardhawi, Yusuf (2009), Kiat Islam Mengentaskan Kemiskinan, Jakarta: Gema Insani Pers.
Qardhawi, Yusuf (2010), Hukum Zakat, [Penterjemah: Salman Harun, Didin Hafidhudin, Hasanudin], Bogor: Lintera Antara Nusa.
Qodir, Zuly, (2005), Agama dan Mitos Dagang, Solo: Pondok Edukasi.
Razak, Nasrudin (1989), Dienul Islam: Penafsiran Kembali Islam Sebagai Suatu Aqidah dan Way of Life, Bandung: Al-Maarif.
Rhodes, R.E and Courneya,K.S. (2003), Modelling the Theory of Planned Behavior and Past Behavior, Psychology, Health and Medicine, Vol. 8, No.1.
Ridwan, Syamsuri (2004), Zakat di dalam Islam, Jakarta: Pradnya Paramita.
Robbins, Stephen P. Benyamin Molan (2006), Perilaku Organisasi Jilid 1. Jakarta: PT Indeks, Gramedia Group.
Rofiq, Ahmad (2004), Fiqih Kontekstual dari Normatif ke Pemaknaan Sosial, Semarang: Kerjasama Pustaka Pelajar Yogyakarta dan LSM Damar.
Rouf, Abdul (2011), Analisis Faktor yang Mempengaruhi Minat Masyarakat Membayar Zakat melalui Rumah Zakat Cabang Semarang, Semarang: Fakultas Syariah IAIN Walisongo Semarang.
Saad, Ram Al Jaffri. Bidin, Zainol. Idris, Kamil Md. & Hussain, Hairi Md. (2010), Factors that Influenced the Business Zakah Compliance Behaviour.
Sabiq, Sayyid (1990), Fikih Sunnah, [Penterjemah: Mahyudin Syaf], Bandung: PT. Al-Ma’arif.
Saefuddin, Ahmad Muflih (1998), Filsafat Nilai Dasar, Nilai Instrumental dan Fungsionalisasi Konsep Ekonomi Islam, dalam Sasono dkk, Solusi Islam atas Problematika Umat, Jakarta: Gema Insani Press.
Salamulloh, M.Alaika (2008), Akhlak Hubungan Horizontal, Yogyakarta:Pustaka.
Samuelson, Paul A & Nordhaus, William D. (2005), Ilmu Makro Ekonomi, Jakarta: Salemba.
Sapingi, Raedah. Ahmad, Noormala & Mohamad, Marziana (2011), A Study on Zakah of Employment Income: Factors That Influence Academics Intention to Pay Zakah. International Conference on Business Economic Research.
Sherif, Muzafer and C. Hovland (1966), Social Judgment, London: Yale University Press, New Haven.
Shimp, T.A. and A. Kavas (1984), The Theory of Reasoned Action Applied to Coupon, Journal of Consumer Research
Sholahuddin, M. (2006), Baitul Maal Berstandar Mata Uang Syariah, Makalah Ikatan Ahli Ekonomi Indonesia, Proceedings of International Seminar On Islamic Economics As A Solution, Medan, 18-19 September.
Silalahi, Ulber (2006), Metode Penelitian Sosial, Bandung: Unpar Press.
Silver. Hmelo, C. E. & Barrows, H. S. (2006), Goals and Strategies of a Problem Based Learning Facilitator. The Interdisciplinary Journal of Problem-Based Learning , 1, (1), 21-39
Simamora, H. (2006), Manajemen Sumber Daya Manusia, Yogyakarta: STIE YKPN.
Singarimbun, Masri dkk. (1985), Metode Penelitian Survei, Jakarta: LP3ES.
Stoner, James A.F.(2006), Management. Englewood Cliffs, NJ.:Prentice Hall, Inc.
Sugiyono (2006), Metode Penelitian Pendidikan, Pendekatan Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.
Suhardiyanto (2001), Pendidikan Religiusitas, Yogyakarta: Kanisius.
Sukirno, Sadono (2005), Pengantar Makro Ekonomi, Jakarta: PT. Raja Grafindo Persada.
Sumanta, Jaka (2005), Fenomena Lingkaran Kemiskinan: Analisis Ekonometrika Regional, Jurnal Kebijakan Ekonomi, Vol 1, no 2.
Sunuharyo, Bambang (1982), Pendapatan dan Pengeluaran Rumah Tangga Pegawai Golongan Rendah di Perumnas Klender [dalam Mulyanto Sumardi dan Han Dieter-Evers, Kemiskinan dan Kebutuhan Pokok], Jakarta: Rajawali Press.
Suprayogi, Agus (2011), Faktor-Faktor Yang Mempengaruhi Keinginan dan Preferensi Pengusaha Mikro Untuk Berzakat, Depok: Universitas Indonesia.
Tanaka JS, Huba GJ. (1989), A Fit Index for Covariance tructure Model under. Arbritary GLS Estimators, British Jurnal of Mathematical dan Statistical. Psychology 38:197-201.
Taylor, S. & P. A. Todd (1995), Understanding Information Technology Usage: A Test of Competing Models, Information System Research 6.
Thomas, W.I. & Znaniecki, F. (2010), The Polish Peasant in Europe and America, Monograph of an Immigrant Group.
Tisniwati, Baiq (2012), Analisis Faktor-Faktor yang Mempengaruhi Tingkat Kemiskinan di Indonesia, Jurnal Ekonomi Pembangunan Vol.10 No.1.
Turner, Brian S., Agama (2006), Teori Sosial Rangka - Pikir Sosiologi Dalam Membaca Eksistensi Tuhan Diantara Gelegar Ideologi-ideologi Kontemporer, Yogyakarta: IRCiSoD, Cet. II.
Uma Sekaran (2007), Research Methods For Business, Jakarta: Salemba Empat.
Walgito, Bimo (2010), Psikologi Sosial Suatu Pengantar, Yogyakarta: Andi Yogyakarta.
Wibisono. Dermawan (2005), Riset Bisnis: Panduan Bagi Praktisi dan Akademisi, Jakarta: PT Gramedia Pustaka Utama.
Yafie, KH Ali (1994), Menggagas Fiqih Sosial, Bandung: Mizan.
Young, Kimbal (2007), Sociology and Social Life, New York: American Book Company.
Zayadi, Ahmad (2009), Zakat Dalam Ekonomi Masyarakat, Suara Pembaruan.
Zikmund, William G, (2007), Customer Relationship Management: Integrating Marketing Strategy and Information Technology, New Jersey: John Wiley and Sons.
Zulfahmi, Bustami. (2007), Implikasi Positifikasi Hukum Zakat Dalam Pemberdayaan Ekonomi Kerakyatan, Hukum Islam, Vol. VIII, No. 6.
Departemen Agama RI., Al-Qur’an dan Terjemahannya, CV. Asy Syifa’, Semarang, 1999. Al-Qur’an dalam surat At-Taubah: 103.
Indonesia Magnificence Zakat/IMZ (2011).” Hasil Riset”.
Published
2018-02-19
How to Cite
Sedjati, D., Basri, Y. Z., & Hasanah, U. (2018). Analysis of Factors Affecting the Payment of Zakat in Special Capital Region (DKI) of Jakarta. International Journal of Islamic Business & Management, 2(1), 24-34. https://doi.org/10.46281/ijibm.v2i1.50