Religiosity, Literacy, Income, and Accessibility to Awareness in Professional Zakah Payment: A Quantitative Study

International Journal of Zakat Vol. 6(1) 2021 page 39-48

 Religiosity, Literacy, Income, and Accessibility to Awareness in
 Professional Zakah Payment: A Quantitative Study

 Lailatul Fitri & Falikhatun
 Universitas Negeri Sebelas Maret

 ABSTRACT

The aim of this research is to determine the influence of religiosity, level of literacy,
income, and accessibility to the consciousness of paying profession zakâh. This
research uses quantitative methods and applies multiple regression analysis. We use
purposive random sampling with 124 samples which represent Moslems from 14
districts in Indonesia. Based on multiple regression analysis, it can be seen that
religiosity, literacy, income, and accessibility have significant effects to the
consciousness of paying profession zakâh. Therefore, this study encourages zakah
institutions to improve its accessibility including location and payment to increase the
consciousness of paying zakâh on profession.

Keywords: religiosity, literacy, income, accessibility, consciousness, zakah

 INTRODUCTION consciousness of profession Zakah
 expected to make changes and bigger
Zakah is an obligation in Islam, but impacts in infrastructure development,
practically not every Moslem pays and economics condition for those who
zakah. The collection of zakah in needed it.
Indonesia is still low. One of the factors
 Qardawi (1987) has seen the
that affect the number of zakah
 evolving profession and the
collection is the consciousness of
 development of various professions and
people paying zakah (Istiqomah and
 tried to explain contemporary zakah
Asrori, 2019). A moslem most likely to
 ideas to support the welfare of Muslims
do prayers, fasting, and palmer to
 through professional zakah. In his book,
Mecca (hajj) rather than paying zakah
(Thoyib, 2002). The consciousness of Qardawi (1987) also explains;
doing prayers, fasting, and palmer to "if we collect from farmers even
Mecca (hajj) is different with the though as tenants, as much as
consciousness of paying zakah. Zakah is one-tenth or one-twentieth of the
the embodiment of human relationships crops or fruits, why shouldn’t we
with others (hablumminannaas). Thus, collect from an employee or a
the importance of the relationship of doctor, for example, a quarter of
paying zakah is not only a matter of his income"
faith but also social godliness. Qardawi (1987) considers that
 Zakah is one of the important the income earned from the profession
instruments for Moslem's welfare of a Muslim, as long as it has met
development in Indonesia. People who the nishab, is obliged to pay zakah on
pay zakah is helping the economy and that income. Although there are still
encourage poor people so they can have differences of opinion regarding this
a better life (Hafidhuddin, 2002). The matter, professional zakah is seen to

40 International Journal of Zakat Vol. 6(1) 2021

provide justice to Muslims. In other population are Muslim, the knowledge
words, it is not only farmers and of professional zakah and zakah in
breeders who are obliged to distribute general, is still quite low (Uddin,
zakah, but every Muslim who earns 2016). Muslim residents in Bangladesh
income from any profession and has are only charged zakah on assets that
reached the nishab, is obliged to pay are not personal items such as housing,
zakah from the profession. cars, clothing, furniture, and other
 household items. In Indonesia,
 Profession zakah is publicly
 professional zakah has a high potential
known in several countries in the world,
 for acceptance. The achievement of
including Malaysia and Pakistan. The
 zakah acceptance in Indonesia is
Malaysian National Fatwa stipulates the
 dominated by professional zakah. Table
mandatory zakah decision for someone
 1 shows the amount of professional
who has met the requirements to pay
 zakah compared to another zakah in
(Abu Bakar and Rashid, 2010), while
 zakah receipts in Indonesia from 2015
Pakistan has a computerized system of
 to 2018.
collecting zakah. It is different from
Bangladesh, although many of the

 Table 1. Profession Zakah Collection in Indonesia from 2015-2018
 Zakah Collection Entire Zakah Profession
Year Type of Zakah Percentage
 (in Rupiah) (in Rupiah)
2015 Zakah Maal-
 1,920,384,584,026 52.61%
 Individual income
 Zakah Maal-Badan 157,823,481,692 4.32%
 3,650,369,012,965
 Zakah Maal-Others 63,016,490,414 1.73%
 Zakah Fitrah for
 168,116,668,883 4.61%
 Ramadan
2016 Zakah Maal-
 2,843,695,144,686 56.68%
 Individual Income
 Zakah Maal-Badan 620,546,547,627 5,017,293,126,950 12.37%
 Zakah Maal-Others 0 0%
 Zakah Fitrah 273,975,100,183 5.46%
2017 Zakah Maal-
 2,785,208,957,779 44.75%
 Individual Income
 Zakah Maal-Badan 307,007,314,242 6,222,371,269,471 4.93%
 Zakah Maal-Others 0 0%
 Zakah Fitrah 1,101,926,162,357 17.70%
2018 Zakah Maal-
 3,302,249,700,640 40.68%
 Individual Income
 Zakah Maal-Badan 492,422,843,634 8,117,597,683,267 6.07%
 Zakah Maal-Others 0 0%
 Zakah Fitrah 1,112,605,640,958 13.71%
Source: BAZNAS National Zakah Statistics, 2015-2018.

 The amount of professional decreased significantly from previous
zakah collection above has shown that years. This decrease in professional
professional zakah is the main zakah acceptance may have something
component of zakah in Indonesia. In to do with the awareness of professional
2017, professional zakah receipts zakah in society. Therefore, awareness

Religiosity, Literacy, Income, and Accessibility to Awareness in Professional… 41

in paying the zakah profession is variable, while previous research by
important to research. Merlinda, et al., (2016) uses the zakat
 commerce variable. We also expands
 Previous research by Abu Bakar
 the scope of the sample, throughout
and Rashid (2010) concluded that the
 Indonesia, This study also adds an
two main reasons for the delivery of
 accessibility variable, which was
professional zakah are social obligations
 previously used in Gurning and
towards Muslims, and in part of
 Ritonga's (2015) research to explain its
their wealth, there are rights of the poor
 relationship with zakat awareness in
and needy. Pangestu (2017), also
 general.
explains that the level of faith, zakah
literacy, accountability and transparency
of financial reporting of the Amil Zakah Zakah on Profession
Institution has a significant positive Zakah on Profession is a contemporary
relationship to the motivation to pay zakah idea initiated by Yusuf Qardawi
zakah. The results of this study are in his book entitled Fiqhuz Zakah.
different from the research of Farah, According to him, professional zakah is
Othman, and Omar (2017) which zakah that comes from the income of
concluded that religiosity does not have the work from the skill of the hands or
a significant effect on a person's brains, and the work done for other
intention to pay zakah. parties (Qardawi, 1987). Qardawi
 argues that the provisions of
 Istiqomah and Asrori (2019)
 professional zakah should be equated
explains that the level of literacy,
 with other zakah maal, to provide
accountability, and transparency of the
 justice to Muslims regardless of their
zakah positive effect on confidence
muzakki to the institution of zakah source of income.
collection. Merlinda, Burhan, and Imam Abû Hanîfah, is one of the
Ekawaty (2016) in his research on the scholars who support the obligation of
factors that influence the decision to pay professional zakah (Qardawi in Ghofur,
zakah commerce concluded that the et al., 2016). According to him, the
decision to pay zakah strongly zakah must be paid in income when it
influenced by income and knowledge of reaches the full year to the owner unless
her about charity. Furthermore, the owner has similar assets to which
Merlinda et. al., (2016) explained that zakah must be paid. If this situation
muzakki has a preference for occurs, professional zakah can be issued
distributing zakah through non-formal at the beginning of the year provided
institutions or directly to specified that it has reached the nishab.
recipients. This phenomenon clarifies Therefore, no matter how much income
the fact that accessibility can affect a person earns, even though it is close
awareness of paying zakah on to a year from the arrival of similar
profession. Accessibility is meant not assets, that person is obliged to pay
only the accessibility of regional professional zakah together with the
coverage but also information principle of similar assets.
technology and finance.
 This study is different with Awareness of Paying Zakah
previous research by Merlinda, et al., Consciousness is to know and
because this study uses awareness of understand, a conscious human being is
profession zakat as the dependent a unique form in which he can put

42 International Journal of Zakat Vol. 6(1) 2021

himself by his faith (Aulia, 2015). Muslim's motivation can be influenced
Geller (in Wardhani, 2008) explains that by rewards or punishments so that
there are four levels of awareness in a Muslim belief in the rewards of paying
person. These stages include: 1) zakah can affect his awareness of
Unconscious Incompetence, which is paying zakah. Five dimensions of
the initial stage where a person is not religiosity will be used as indicators of
able to understand what to do, 2) this variable. Previous research by
Conscious Incompetence, when Pangestu (2017) and Kartika (2019)
someone understands what to do, but concluded that religiosity has a positive
there needs to be learning to do it right. relationship with interest in paying
3) Concious Competence, the stage zakah. These results are supported by
where a person does something other research by Satrio and Siswantoro
correctly following the established (2016) which explains that religiosity
rules, and 4) Unconcious Competence, has a positive influence on the interest
which is the final stage when a person in paying zakah professionally. This
has a habit and knows exactly what he means that the more religious a person
is doing. Soekanto (2002) states that is, the higher his awareness in paying
awareness has several indicators in the zakah on profession will be higher.
form of stages, namely: knowledge,
understanding, attitudes, and patterns of Literacy
behavior or action. In another case in Literacy comes from the Latin littera
the field of psychology, consciousness (letter) which is defined as mastery of
includes three things, namely writing systems and the conventions
perception, thoughts and feelings that accompany them (Saomah, 2017).
(Atkison in Wardhani, 2008) Literations is a stage of social behavior
 in which the individual is considered
Religiosity able to read, interpret, and analyze
Religion shows the religious aspects information and knowledge. Literacy is
that are lived by each individual closely related to someone's knowledge.
(Mahampang, 2017). Glock and Stark Someone who has extensive knowledge
(in Ancok and Suroso, 1994) explains, about a matter can be said to have a
religiosity is a reflection of the size of high literacy level, while someone who
the level of knowledge, strength of has a narrow knowledge of something is
conviction, worship perseverance, as said to have a low literacy level.
well as the depth of appreciation to the
 The level of zakah literacy is the
religion's adopted, not just a visual level to which Muslims understand
activity, but also activity that is not seen zakah. Good zakah literacy will have an
but is felt in the heart someone. impact on active participation in literacy
Furthermore, Glock and Stark (in (Istiqomah and Asrori, 2019). BAZNAS
Ancok and Suroso, 1994) describe the (2019) researched zakah literacy in
five dimensions of religiosity, namely: Indonesia and divided the level of the
1) the ideological dimention, 2) literacy index into two, basic knowledge
intellectual dimension, 3) ritualistic of zakah and advanced knowledge of
dimention, 4) experiential dimention, zakah. Basic knowledge is proxied in
and consequential dimention. the knowledge of zakah in general, the
 Ahmad (2007) in the theory of obligation to pay zakah, 8 asnaf.
Islamic motivation, explains that a calculation, and the object of

Religiosity, Literacy, Income, and Accessibility to Awareness in Professional… 43

zakah. While advanced knowledge is Islamic Motivation Theory
proxied in the knowledge of institutions, explains that humans can be
regulations, impacts, distribution accountable for their assets. The more
programs, and digital zakah payments. assets he owns, the higher his ability
 and awareness should be in paying
 The theory of Islamic motivation
 zakah professionally. The latest
according to Alawneh and the results of
 research shows that the income effect
previous research has a concordant
 on the public interest to pay zakah in
conclusion that the higher a person's
 Amil Zakah (Satrio and Siswantoro,
knowledge or literacy, the more
 2016).
motivated he will be to gain
achievements, including in paying
zakah profession. Previous research by Accessibility
Istiqomah and Asrori (2019), concluded Accessibility is a measure of whether a
that muzakki literacy has a positive location is easy or difficult to reach
influence on their belief in zakah using transportation (Black in Marganti,
management institutions. Pangestu 2015). In simple terms, the accessibility
(2017) in his research also supports the indicator can be measured based on the
conclusion that zakah literacy has a distance. If one area adjacent to other
positive effect on the motivation to pay areas, it can be said of accessibility
zakah (Pangestu, 2017). This means that in between the two regions are high, and
the higher the level of literacy of a vice versa (Tamin in the Bible,
person, the awareness in paying zakah 2000). Accessibility can also be seen by
profession will increase. paying attention to the number of
 network systems available in an area.
Income The development of financial
According to the Kamus Besar Bahasa technology allows people to pay zakah
Indonesia (KBBI), income is the result online or so-called e-payment.
of business work or so on. Income is Electronic payments are payment
also defined by Ninik (2016) as a mechanism that uses the media without
measure of the value of revenue in involving cash (Fatonah, Yulandari &
currency units of work over a certain Wibowo, 2018). The payment of zakah
period. Income is an important factor in itself has undergone many
determining the amount of professional developments in payment methods.
zakah obligation. The requirements for Therefore, the accessibility in this study
zakah on profession include reaching is not only measured by the area, the
the nishab and fulfilling the haul. availability of information and services
Nishab is the minimum limit of assets to and the location of the zakah
be able to give zakah (Ramadhona, management organization, but also the
2006), which means that when the accessibility of professional zakah e-
income reaches a certain amount, then payment.
someone is only subject to the
 Ahmad (2007) in Islamic
obligation of professional zakah. Motivation Theory explains that
Previous research (Merlinda, et al., humans have the right to choose the
2016) suggest that individuals who have desired action. Merlinda, et al. (2016)
a high income. are also potentially explain that the majority of muzakki
high to pay zakah. choose to deliver their zakah privately
 without going through the Zakah

44 International Journal of Zakat Vol. 6(1) 2021

Management Organization (Merlinda, et
al. 2016). One of the causes of this Variable Measurement
phenomenon is the lack of access
 Variable measurement in this research
for muzakki to the Zakah Management
 is using the Likert Scale (Likert
Organization. Based on this
 Scale). Each question will be assessed
phenomenon, it can be said that the
 by scale of 1 - 5. Assessment
easier the accessibility, the higher the
 questionnaire scores are: 1) STS
awareness of paying zakah profession.
 highly do not agree given a score of 1,
 2) TS does not agree given a score of 2,
 RESEARCH METHOD 3) R or in doubt is given a score of 3, 4)
 S agree to be given a score of 4, and 5)
This research is quantitative research. SS strongly agree given a score of 5.
The method used is quantitative
analysis which analyses data in
numerical form (Istijanto, 2005). Data RESEARCH MODEL
research is the primary data collected by
 The data analysis used in this study
distributing questionnaires through a
 is regression analysis. This study aims
google form. The criteria for
 to see the correlation between
respondents in this study are 1) Muslim,
 religiosity, level of literacy, total
2) residing in Indonesia, 3) already
 income, and accessibility with the
working, and 4) earning the same as or
 awareness of paying professional zakah.
above nishab. This study uses a
 Multiple Linear Regression is useful to
population of all Indonesians who are
 examine the effect of one or more
Muslim. The sample taken is a Muslim
 independent variables. The dependent
who has an income above nishab.
 variable. Multiple linear regression
Measurement of samples from an
 model as follows:
unknown population uses the
Lemeshow formula (Riduwan and = + 1( 1) + 2 ( 2)
Akdon, 2010), as follow: + 3 ( 3) + 4 ( 4)
 2 × × + 
 = Information:
 2
 Y = Consciousness Paying Zakah
Information:
 X1 = Religiosity
 n = Minimum sample size
 X2 = Literacy Level
 Zα = The standard value of the
 X3 = Total Income
 distribution according to the
 X4 = Accessibility
 value α = 5% = 1.96
 α = Constant
 P = prevalence of outcome.
 β = Coefficient
 Because the data has not been
 = Error
 obtained, then P is used for
 50%
 Q = 1-P
 RESULTS AND DISCUSSION
 Based on the formula, the
minimum number of samples based is Description of Research Data
96 respondents. In this study, the The data collection period was carried
number will be rounded up to 100 out on April 20-May 6, 2020. During
respondents. that time, the number of respondents

Religiosity, Literacy, Income, and Accessibility to Awareness in Professional… 45

obtained was 222 questionnaire data Islamic motivation theory (Alawneh:
from 14 regions in Indonesia. However, 1998) explains that basically,
there were 98 questionnaire data that knowledge will motivate people to get
were eliminated because they did not achievements, encourage and guide
meet the nishab and had an extreme people to be free to do everything. Good
value so that the number of literacy mastery is the basis of a
questionnaire data processed in this person's behavior and point of view.
study was 124. Based on the data, literacy has positive
 effect on Awareness of Paying
Religiosity to the Awareness of Paying Professional Zakah. The higher the level
Profession Zakah of literacy, then the higher awareness of
 Paying Zakah Profession. This is
Religiosity has positive effect on
 consistent with the previous research of
Awareness of Paying Professional
 Istiqomah and Asrori, (2019), and
Zakah, is supported by data. These
 Mukaromah and Anwar (2019) which
results are consistent with previous
 concluded that literacy has a positive
research conducted by Abu Bakar and
 effect on awareness of paying
Rashid (2010), namely that religiosity
 professional zakah.
affects awareness of paying professional
zakah. Pangestu (2017) explains that the
 Income to the Awareness of Paying
level of faith, knowledge of zakah,
accountability and transparency of Profession Zakah
financial reporting has a positive and Income is an important factor in
significant relationship to the determining the obligation to pay zakat
motivation to pay zakah. The regression on profession. However, not everyone
coefficient is positive at 0.177 which whose income exceeds the nishab has
indicates that the higher a person's the awareness to pay zakat
religiosity, the more his awareness in professionally. However, the results of
carrying out the obligation to pay zakah this study indicate that basically, the
on profession will also increase. increasing amount of a person's income
 will increase his awareness of paying
 Ahmad (2007) in the Theory of
 zakat on profession. The test results
Islamic Motivation, explains that one of
 show that total income has a positive
the factors that can encourage the
 effect on the awareness of paying
motivation of a Muslim is external
 professional zakah. This contributes to
stimuli. External stimuli are rewards or
 previous research conducted by Kartika,
punishments that motivate a person's
 (2019) and Satrio and Siswantoro,
behavior, including paying zakat.
Higher religiosity makes a better (2016).
understanding in what is recommended The test result shows that
in Islam, including zakat. Therefore, the accessibility has a positive influence on
increasing of religiosity, the awareness the awareness of Paying Zakah
of a person in carrying out the Profession is supported by data. This
obligation to pay zakat profession also contributes to previous research by
increases. Gurning and Ritonga (2015) which state
 that the service and location of the
Literacy to the Awareness of Paying Zakah Management Institution or
Profession Zakah Organization (OPZ) affects the level of
 public awareness. In this research, the

46 International Journal of Zakat Vol. 6(1) 2021

accessibility is not only based on the variables. The author suggests the next
location of the Zakah Management research to add another independent
Institution or Organization, but also variable that might affect the awareness
access to financial technology such as of paying zakah on profession. The
online zakah payment services and questionnaire data collection can also be
reporting systems. Islamic Motivation expanded in other predominantly
Theory (Ahmad, 2007) states that Muslim countries such as Malaysia,
humans have the right to choose the Bangladesh and Bahrain.
action they want. A person's choice to
deliver their zakah is closely related to
the accessibility of the Amil Zakah RECOMMENDATIONS
Institute. Accessibility must have the
ability of affordability, which is able to This research expected to contribute to
influence a person's desire to do the management of BAZNAS/Regional
something. Therefore, the easier access BAZNAS/LAZ to increase public
to zakah payments, it can increase literacy regarding the obligation of
awareness of muzakki paying zakah paying professional zakah. Increased
professionally. literacy can broaden the knowledge of
 muzakki and expected to increase
 awareness of paying professional
LIMITATIONS AND CONCLUSIONS zakah. This research also encourages
 related parties to improve zakah
This study aims to examine the effect of services by paying attention to regional
religiosity, level of literacy, total accessibility, and financial technology
income, and accessibility on the to facilitate the receipt and distribution
awareness of paying professional zakah of zakah in Indonesia.
in Indonesia. The results of data
analysis concluded that all independent
variables, namely Religiosity, Level of REFERENCES
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Lailatul Fitri
Universitas Negeri Sebelas Maret
lailatulfitri.9a@gmail.com

Falikhatun
Universitas Negeri Sebelas Maret
falie.feuns@gmail.com