MUH. YUSUF QAMARUDDIN, 090710202D (2013) PENGARUH PERSEPSI MUZAKKI TERHADAP PERILAKUDAN CARA PENGELUARAN ZAKAT SERTA KESEJAHTERAAN MUZAKKI DI KOTA PALOPO PROVINSI SULAWESI SELATAN. Disertasi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

The purpose of the study is to know the influence of perception and behavior of muzakki (people who give zakat) on the giving of Zakat and the increase of welfare in Palopo, South Sulawesi. This study consists of 4 variables covering the variable of muzakki perception on zakat (X1) as an exogenous variable and the variable of muzakki behavior (Y1), the giving of zakat (Y2) and muzakki welfare (Y3) as endogenous variables respectively. The study was conducted in Palopo, South Sulawesi. The population of the study was muzakki who payed zakat to BAZ in Palopo as many as 1224 people with the number of sample as many as 297 people. Data were analyzed using Partial Least Square (PLS). The results of the quantitative analysis showed that muzakki perception regarding zakat had significant influence on muzakki behavior (t-statistics = 20.875),muzakki perception regarding zakat had significant influence on the giving of zakat(t-statistics = 3.819), muzakki behaviour regarding zakat did not have significant influence on the giving of zakat (t-statistics = 0.153). Whereas, muzakki behavior regarding zakat had significant influence on muzakki welfare (t-statistics = 2.593) and the giving of zakat did not have significant influence on muzakki welfare (t-statistics =1.158). Qualitative and intuitive/kasyf analysis gave description that the giving of zakat done by muzakki has not been based on good understanding of Qur’an and Sunnah (hadith) so that the amount of zakat collected is less than the existing potential. Hence, the giving of zakat has not given a good welfare both for the beneficiaries and the giver (muzakki). Theoretical contribution obtained from the results of the study was that it supported the theory of Ajzen and Fishbein (1980) as quoted by Azwar (2011:11) regarding “the theory of reasoned action”. In this case, the giving of zakat by muzakki generally was only based on logical considerations and muzakki always calculated the profit and loss of setting aside one’s wealth and possessions for zakat. In term of muzakki welfare, in paying zakat, muzakki has not based their actions on the comprehension of the substance why paying zakat is an obligation as stated in the Holy Qur’an, surah al – Baqarah verse 261 and the sunnah (hadith) form prophet Muhammad (peace be upon him). Furthermore, moslem customer behavior theory states that maximum satisfaction can be reached not only by spending money on goods and services but also by giving the money for zakat.

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