Adzkia Silmi Fathurrahmi, - (2020) PERAN RELIGIOSITAS DALAM MEMODERASI NIAT MEMBAYAR ZAKAT PENGHASILAN (Studi pada Aparatur Sipil Negara di Lingkungan Pemerintah Provinsi Jawa Barat). S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Zakat merupakan instrumen penting yang memiliki peran cukup strategis dalam perekonomian. Berkembangnya jenis pekerjaan dan bentuk penghasilan yang diperoleh saat ini membuat zakat diwajibkan atas penghasilan seseorang. Potensi zakat penghasilan di Indonesia sangat tinggi dibanding dengan jenis zakat lainnya. Namun, penghimpunan zakat penghasilan di Indonesia masih sangat rendah. Penelitian ini bertujuan untuk menganalisis niat membayar zakat penghasilan berdasarkan tinjauan Theory of Planned Behavior yakni sikap terhadap zakat penghasilan, norma subjektif, persepsi kontrol perilaku, dan tingkat religiositas sebagai variabel moderator. Populasi dalam penelitian ini yaitu Aparatur Sipil Negara di lingkungan Pemerintah Provinsi Jawa Barat. Adapun teknik pengambilan sampel pada penelitian ini yaitu non probability sampling dengan sampel sebanyak 200 orang. Metode yang digunakan pada penelitian ini yaitu kausalitas dengan pendekatan kuantitatif. Selain itu, teknik analisis data yang digunakan adalah Partial Least Squares-Structural Equation Model (PLS-SEM). Hasil penelitian ini yaitu sikap terhadap zakat penghasilan, norma subjektif, persepsi kontrol perilaku, tingkat religiositas, dan niat membayar zakat penghasilan tergolong tinggi. Sikap terhadap zakat penghasilan dan persepsi kontrol perilaku berpengaruh signifikan terhadap niat membayar zakat penghasilan. Akan tetapi, norma subjektif tidak berpengaruh secara signifikan terhadap niat membayar zakat penghasilan. Sementara itu, efek moderasi yang dihasilkan oleh tingkat religiositas yaitu prediktor moderasi. Penelitian ini diharapkan dapat memberikan manfaat bagi Pemerintah Provinsi Jawa Barat dan Badan Amil Zakat Nasional dalam upaya meningkatkan penghimpunan zakat penghasilan. Zakat is an important instrument that has a strategic role in economy. The development of the types of occupation and forms of income earned recently make zakat is required on a person's income. The potential for zakat on income in Indonesia is very high compared to other types of zakat. However, the collection of zakat income in Indonesia is still very low. This study aims to analyze the intention of paying zakat income based on the Theory of Planned Behavior review, namely attitudes towards income zakat, subjective norms, perceived behavioral control, and the level of religiosity as moderator variable. The population in this study is the State Civil Apparatus (ASN) in West Java Provincial Government. The sampling technique in this study is non-probability sampling with sample of 200 people. The method used in this research is causality with a quantitative approach. The data analysis technique used is the Partial Least Squares-Structural Equation Model (PLS-SEM). The results of this study are attitudes towards income zakat, subjective norms, and perceptions of behavior control which are classified as positive. In addition, the level of religiosity and intention to pay zakat on income is classified as high. The attitudes towards income zakat and perceptions of behavior control have a significant effect on the intention to pay zakat income. However, subjective norms do not significantly influence the intention to pay zakat income. The moderating effect produced by the level of religiosity is a predictor of moderation. This research is expected to provide benefits to the Provincial Government of West Java and the National Zakat Agency to increase the income zakat accumulation.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | No Panggil : S EKI ADZ p-2020'; NIM :1603540 |
| Uncontrolled Keywords: | Attitudes towards zakat on income, subjective norms, perceptions of behavior control, level of religiosity, intention to pay zakat income, Theory of Planned Behavior |
| Subjects: | H Social Sciences > HB Economic Theory L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Ilmu Ekonomi dan Keuangan Islam |
| Depositing User: | Adzkia Silmi Fathurrahmi |
| Date Deposited: | 08 Sep 2020 02:55 |
| Last Modified: | 08 Sep 2020 02:55 |
| URI: | http://repository.upi.edu/id/eprint/52696 |
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