International Journal of Creative Research and Studies Volume-4 Issue-3, March 2020

INTERNATIONAL JOURNAL OF
CREATIVE RESEARCH AND STUDIES
www.ijcrs.org ISSN-0249-4655

FACTORS THAT INFLUENCE MUZAKKI MOTIVATION

TO PAY ZAKAT IN ZAKAT MANAGEMENT
ORGANIZATIONS (OPZ) IN JAKARTA

Engkur, Tatik Mariyanti

ABSTRACT
This study aims to explore the factors that motivate muzakki to pay zakat at the Zakat Management
Organization (OPZ). There are four variables that become zakat generators in institutions, namely material
values, ethical values, spiritual values and programs. Material value is related to the perception of muzakki
on the ability of zakat institutions in terms of legality, collection, distribution, reporting and availability of a
mustahik and muzakki database. Ethical values are related to muzakki's perception of the ability of zakat
institutions to synergize with other sharia instruments. Spiritual value is related to the perception of muzakki
on the ability of zakat institutions to maintain the credibility of amil in terms of service, sidiq / honesty,
trustworthiness / integrity, tabligh / communicative and fathonah / understanding the zakat principles and
programs related to the perception of muzakki on the ability of zakat institutions in utilizing zakat funds
obtained by the agency. The method used in this research is quantitative and analyzed with the Structural
Equation model with the help of Amos and SPSS software. The data in this study used a sample of 214
muzakki who paid zakat at the Zakat Management Organization (OPZ) in Jakarta. The data was collected
using a questionnaire. In this study it was found that material values, ethical values, spiritual values and
programs had a significant positive effect on the motivation of muzakki to pay zakat at OPZ in Jakarta. The
better the material values, ethical values, spiritual values and programs perceived by muzakki in zakat
institutions will further increase the motivation of muzakki to pay zakat on these institutions. The results of
this study provide useful findings for Baznas and Laznas to evaluate the ability of the institution in terms of
institutional legality, collection, distribution, reporting and availability of muzakki and mustahik databases,
evaluating the ability of zakat institutions in managing zakat funds, evaluating the ability of zakat institutions
in terms of maintaining the credibility of the institutions Amilnya and evaluating zakat institutions in terms of
synergy with other Islamic instruments at least there are no more zakat institutions that still use conventional
accounts in collecting zakat funds as a form of support for Islamic financial institutions, so that the Muslim
community will increasingly entrust their zakat funds to OPZ. With these findings specifically for Baznas, it is
necessary to include ethical values and spiritual values in the National Zakat Index so that the national zakat
index is more comprehensive in measuring the performance of zakat institutions.

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Keywords: Muzakki Motivation, Material Value, Ethical Value, Spiritual Value, Program, OPZ

Introduction
According to Purwakananta (2018) Zakat is not only a religious institution but also an economic institution
(Zakatnomics). As a religious institution, zakat is the duty of every Muslim to his property. As an economic
institution, zakat is an Islamic solution in dealing with the problem of poverty taken from the wealth of rich
people distributed to poor people.

Table 1.1: Statistics of Poverty and Inequality in Indonesia

Sources: World Bank and Central Statistics Agency (BPS, 2016)

Based on Table 1.1. shows a gradual and consistent reduction in national poverty. 2007 there were 37 million
and in 2016 it decreased to 28 million. However, this figure is still very large. Table 1.1 also shows the gini
ratio of 0.40 in 2016; the ratio of social inequality that has been crossed a limit which according to
economists consensus is considered no longer reasonable, where in that year 1% of the richest group
controlled 40% of national assets.
The data above shows that there is high poverty but there is also a gap. This further emphasizes the
importance of taking alms from people or institutions that own or control these assets. Therefore, the
management of zakat in terms of regulations continues to be improved. Under the leadership of B.J
Habibie. DPR issues regulations at the level of the law, namely Law no. 38 of 1999. The birth of the Act,
zakat is not only an internal matter of Muslims, but has become a government activity in the economic and
social fields. the next administration period after B.J Habibie, issued Law No.17 of 2000 concerning
taxation and Keppres No.8 of 2001 concerning the establishment of Baznas. At the end of 2001, the
government launched a zakat-aware movement. (Arif Budiman, Moch., 2006).
In 2011 Act No. 23 of 2011 concerning zakat management was born. In the Act, the national policy for the
management of zakat adheres to two subsystems, namely zakat management by the Baznas (Institution
established by the government) and LAZ (Institution formed by the public). The zakat management law is a
regulation that regulates the organization, reporting and accountability of zakat management nationally. The
enactment of this law places the role and authority of the government in a focused manner as a regulator and
supervises the management of zakat conducted by BAZNAS and LAZ (Outlook Zakat, 2017).

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Figure 1.1: Zakat Institutional Structure in Indonesia based on Law no 23 of 2011

Source: (Zakat Outlook, 2017)

Improvement of zakat regulations has not made zakat in institutions as a massive movement in society so
that although its role can be proven to alleviate poverty and income inequality (Beik, 2009, IMZ, 2010,
Maryanti, 2011, Uswatun, 2011, Beik, 2013). but only felt on a micro scale. therefore 2017 is declared as
the year of zakat revival by the chairman of Baznas, even ideally Indonesia can become a mecca for other
countries in terms of practice, study and knowledge sharing about Zakat (Sudibyo, 2017). If the funds
collected are getting bigger by zakat institutions, then more and more poor people can be helped in other
words, the benefits will be more felt at a macro level (Tanjung, Hendri, 2016).
Not yet felt the benefits of zakat funds on a macro scale, one of which is due to the acquisition of zakat
funds which are still very small when compared with the population of Indonesia which is predominantly
Muslim. The potential of zakat in Indonesia based on the findings of PEBS FEUI in 2009 reached Rp. 12.7
Trillion (Indonesia Economic Outlook, 2010). UIN Syarif Hidayatullah Jakarta's research shows that the
potential for national Zakat can reach Rp 19.3 Trillion. Firdaus et al (2012) research found that the
potential of Indonesia's national zakat in 2011 reached 3.4% of total GDP, or estimated at Rp.217 Trillion.
Baznas research, the potential for national zakat in 2015 has reached Rp. 286 trillion. Whereas collected
through the official OPZ in 2015 only reached 3, 7 trillion or less than 1.3% of its potential (Outlook Zakat
Indonesia, 2017).
The potential gap and the realization of the acquisition of large zakat funds indicates one of them is the low
motivation to pay zakat especially those who pay to institutions. Very few Muslim communities entrust the
payment of zakat to institutions, that is ± 30%, the remaining ± 70% channel directly to mustahik (Juwaini,
2016). Researchers are interested in looking at the motivations of muzaki paying zakat on the Organization
of zakat management (OPZ), what perceptions underlie muzaki pay zakat on institutions, while most people
choose to directly give zakat to mustahik. the formulation based on the factors underlying muzakki paying
zakat at the institution can be input for Baznas in formulating a strategy to hook the 70% Muslim community
who have not distributed zakat to the institution.
Some studies on the motivation to pay zakat can be grouped into two namely motivation research by looking
at the institutional side and motivational research on the muzakki side (Muda et al, 2006, Sutikno et al.,
2011, Itaq, 2016, Puskabaznas, 2017), it's just not yet Comprehensively measure the strength of zakat
institutions. This study will use four variables namely material value, spiritual value and ethical value
(Gamsir et al, 2012) and the program (Hafidhudhin, 2006). The four variables are based on the four pillars

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that should be owned by zakat institutions in order to become a strong zakat institution, namely the concept
of Zakatnomics (Purwakananta, 2018) and refer to the National Zakat Index, an index to measure the quality
of zakat institutions and sharia economic master plans (2018).
This research will be conducted in Jakarta, considering that Jakarta is the region with the greatest zakat
potential. Based on the zakat potential mapping indicator (IPPZ, 2019), zakat potential in the region, DKI
Jakarta ranks first in the largest zakat potential with 58,339.2 billion, followed by East Java with a potential
of 35,806.7 billion and West Java with a potential of 26,845.7 billion (2016). While the realization is only
130,982,048,323 billion (Simba Baznas (2016). In connection with this, the topic that will be raised in this
study are Factors that Influence Muzakki Motivation to Pay Zakat in Zakat Management Organizations
(OPZ) in Jakarta. This research will answer some questions as follows:
1. Does the material value affect the motivation of muzakki to pay zakat at OPZ?
2. Does Ethic Value affect the motivation of muzakki to pay zakat on OPZ?
3. Does Spiritual Value influence the motivation of muzakki to pay zakat at OPZ?
4. Does the program affect the motivation of muzakki to pay zakat on OPZ?

Theoretical Base
Methodology of TSR (Tawhidi String Relation)
Islam is a kaffah / comprehensive teaching. As a comprehensive teaching, there is not a single problem that
is not regulated in Islam (Roikhan, 2013). As the word of Allah SWT in surah al-baqarah: 208, to enter
into Islam as a whole:
"O you who believe, enter you into Islam as a whole, and do not follow the steps of Satan. Truly
Satan is your real enemy. "

Science is a part that does not escape the attention of Islam. In Islam, there is no separation between science
and religion. Based on Choudhury (2013) in the Tawhidi String Relation theory that the source of
knowledge is the Koran where the Koran is the holy book that explains about Tauhid (Oneness of God), by
which humans make the order of life in the world by following the behavior of the Prophet.
"Verily in the Prophet there is a good example for you, namely for those who hope for Allah and the
last day and many dhikr of Allah." (Al-Ahzab: 21).
"It was not what he said according to his will and lust. His remarks were nothing but revealed
revelations (to him). " (Surat an-Najm verses 3-4)”

The Qur'an explains in the epistemological order symbolized by Ω and S, where Ω is the symbol of the Qur'an and S
is the symbol of Sunatullah, which is the universe. The knowledge contained in the Qur'an was revealed by
Allah SWT through His revelations in the suratic process. Suratic process is the process of study and
deliberation to obtain Quranic knowledge sourced from the Qur'an and Al Hadith relating to human life and
the universe (world-system). This is symbolized by X (ϴ). In this system there will be a very strong
interaction between humans, the Koran, the Sunna and knowledge that comes from other Sunatullah.
Through interaction emerges integration as a sign of a unified consensus among participants in the
deliberation in exploring the knowledge of God. This integration will in turn be followed by a creative
evolutionary process to apply Allah's knowledge in human life in the world which will provide benefits both
in the world and in the hereafter, namely alfalah / social wellbeing and symbolized by W (ϴ, X (ϴ)). This
concept in TSR is called the IIE process, namely Interaction, Integration, and Creative Evolution
(Choudhury, 2011).
In connection with this research, there are Al-Qur'an verses and Hadiths that are a source of knowledge or
reference material to study the concept of motivation and the factors that influence it. The verses of the

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Qur'an that explain how Islam as a perfect religion has explained the Islamic solution to overcome poverty
and maintain harmonious relations between the rich and poor through zakat instruments. The magnitude of
Islam's attention to poverty alleviation even to the point of threatening rich people who do not want to
spend some of their wealth to help poor people with a very strong threat.
"And on their property (the rich) there is a right for the poor who ask, and the poor who don't ask."
(Surah Az-Zariyat, 51:19)
"And those who keep gold and silver and spend it not in the way of Allah, feed them with grievous
torment*, On the day the gold silver was heated in Hell, then burned with their foreheads, their hulls
and backs (then said) to them: This is your treasure that you keep for yourself, so feel now (as a
result) of what you have saved”. (Surat al-Taubah [9]: 34-35)
"Indeed, he (in the world) did not believe in Allah the Most Great* and did not encourage (others) to
give food to the poor* So there was no friend for him here today* And there is no food whatsoever
except from blood and pus* No one eats it except sinners." (Surah al-H} āqqah [69]: 33-37.
"And they will not keep the alms of their wealth, but the rain from heaven will be withheld for them.
And if there were no animals, the rain would not have been sent down to them. (Shahîh: HR. Ibn
Mâjah no. 4019).

Therefore, the attention of Islam was carried out since the Prophet Muhammad was sent to Mecca very
large, even though at that time the condition of Muslims was still very difficult and most of the poor (slaves)
by building the motivation of the Messenger of Allah and his friends spent their wealth to pay attention to
the poor. The development of motivation shows the great attention of Islam to maintain that Muslims always
have high motivation to spend their wealth and channel it to an institution in which there is a very noble
humanitarian mission (Wellbeing / falah).

General Perspective Motivation

The study of motivation has long had a special attraction for educators, managers and researchers,
especially related to the importance of efforts to achieve one's performance (achievement). the
development of motivational concepts in conventional perspectives began in the 1950s. Almost all
business management books discuss Motivation (Fuad, 2017).
Motivation in organizational management is one of the keys to success for new growth opportunities and
challenges (Robbins, 2016). this means that motivation can also be applied to increase the growth of zakat
funds. What exactly is the basis for muzakki paying zakat on institutions. Because motivation can
encourage someone to do a certain act or activity (Gitosudarmo and Mulyono, 1999) therefore motivation
is often interpreted as a factor driving a person's behavior.
Motivation is the process by which a person's business is energized, directed and sustained towards the
achievement of goals (Robbins, 2016). Based on the Big Indonesian Dictionary, motivation is a drive that
arises in a person consciously or unconsciously to take an action with a specific purpose. Subconscious
motivation is the drive to act that is essentially veiled for the person concerned, but can be traced through his
behavior namely; extrinsic; encouragement that comes from outside oneself; intrinsic urge or desire that
does not need to be accompanied by external stimulants.
From some of the above meanings, what is meant by motivation in a general perspective is the drive or
energy that will move someone to do or not do something, whether the impulse comes from himself /
internal or external; encouragement from outside himself.

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Motivation in an Islamic perspective

If the general motivation theory was born in the 1950s while motivation in Islam was born along with the
sending of the prophet Muhammad. found several words that have the same meaning or close to the
meaning of motivation. The term motivation comes from the Latin word, movere means to move, to move
"to move" means to move, to move "to move". The discussion of motivation in Islam is not possible
without reference to the purpose of human creation, the purpose of human life and the relationship of
humans with their creators and the relationship between humans and other humans (Syafiq, 1998). Means
the discussion of motivation related to the ideals to be achieved, the desires and needs to be fulfilled,
because these ideals, desires and needs are driving people to act: learn, work, worship, play, and others.
The link between worldview, needs and desires and human behavior is illustrated in the picture as follows:

Convidence Desires Needs Behavior

Views of Life

Figure 2.1: Linkages between worldviews, beliefs, needs, desires and behavior (Fuad, 2017)

In an Islamic perspective, motivation can be equated with intention, namely the reasons or factors that cause
someone to be willing to do certain actions. (Fuad, 2017). hence motivation is defined as the willingness of
a person in this case it is muzakki to perform certain actions that is paying zakat on OPZ voluntarily (Fuad,
2017). Although these actions don't get rewarded and without supervision. So what is meant by muzakki's
motivation to pay zakat to OPZ in an Islamic perspective is not just encouragement but will make someone
willing to do the work that someone intends. So what is meant by motivation in this research is the
willingness of muzakki to pay zakat to OPZ voluntarily. Muzaki is a designation pinned on zakat or body
that has the obligation to pay zakat (Isnawati, 2009). The condition for muzaki is first a Muslim, secondly
independent, thirdly intelligent adult, who has a certain amount of wealth with certain conditions
(Qardhawi, 95).
Motivation will make a muzakki more confident and that belief be a driving force also to spread it to both
family, colleagues or others, as the hadith of the Prophet Muhammad PBUH:
"Convey from me even if only one verse." (Narrated by Bukhari)

In the context of carrying out the obligation of zakat, distributing zakat to other Muslim institutions is a
religious command. The source of motivation in an Islamic perspective is God, not material. In motivating,
the Koran uses several words such as Ibtigha, ‘amala, Jannah (Fuad, 2017) and uses common words.

Zakatnomics Concept
Departing from the basic concept of zakat which literally comes from the word zakkaa - yuzakkii -
tazkiyatan - zakaatan which means growth, increase or purify. Zakat is one of the main foundations of
Islam and is very clearly mandatory for Muslims who meet certain criteria. As mentioned in Q.S. At-
Taubah: 103:
“Take alms from a portion of their property, with that alms you cleanse and purify them and
pray for them. Verily, your prayers (become) peace of mind for them. And Allah is All-Hearing,
All-Knowing.”

In this verse Allah ordered that from a part of the wealth of a Muslim who has reached nishab and haul should
be taken alms / zakat in order to purify their property. Islam provides a means of redistribution of property and

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does not encourage followers to accumulate property. The concept of redistribution of assets by compulsorily
taking part of the income for joint welfare and preventing inequality, or encouraging fair economic, is
basically similar to the concept currently referred to as fiscal or state finances. Because in its history, the
collection, management and distribution of zakat is carried out by the state and therefore although zakat
develops and is known as a religious institution, zakat has a close relationship with the economy, especially if
it is managed by the state. Although currently the management of contemporary zakat that develops in various
Muslim-majority countries is not always done by the state / government.
The current management of zakat which is compulsory and collective, where zakat is treated like a tax, is
only found in a few countries such as Sudan, Saudi Arabia, Pakistan, Libya, Yemen so that zakat can be
recognized as state revenue and therefore has a direct impact on the country's economy. Whereas in some
countries such as Indonesia, zakat is still seen as charitable giving, so that the collection is voluntary / not
required by the state and its management is carried out by individuals or NGOs.
Management and collection of zakat which is still carried out by individuals and is done voluntarily, zakat
still has a micro impact especially on its recipients which can then indirectly affect the macro economy.
Therefore, even though zakat is a religious institution built based on religious orders, the values of zakat
have a close relationship with the ideal economic concept to be achieved in contemporary economics that
zakat as an instrument of income redistribution has a fair economic value which is sought through income
transfer. Zakat also encourages a productive economy and zakat encourages the role of a third sector
(voluntary sector) in the economy (FEB UI, 2016).
The concept of zakatnomics was born from the concept of maqashid sharia which is a basic concept in
Islamic economics. The ultimate goal of all teachings in Islam is to achieve prosperity for those who follow
it. This is in line with various development goals in a comprehensive and multidimensional manner. Based
on Al Ghazali (Puskasbaznas, 2019) maqashid al-shariah or the purpose of shari'ah (Islamic law) is to
support the welfare of humanity, which lies in the protection of five aspects namely: protection of religion
(dien), soul (nafs), intelligence / reason (aql), ancestry (nasl) and property (maal), therefore anything that
guarantees the protection of these five aspects is the public interest and is needed and anything that injures it
is contrary to the public interest and therefore needs to be eliminated.
Zakatnomics according to Purwakananta (2018) is an awareness of building a new economic order to
achieve happiness, equilibrium of life and ultimate human dignity based on the zakat Shariah spirit and
noble values namely the spirit of piety, productive spirit, having a fair economy and spirit to ground
ZISWAF in the practice of life. The values to be built in zakatnomics are then reduced to the four pillars
that make up zakatnomics. That is:
1. Faith pillars
2. Production Revolution pillars
3. Fair Economic Pillars.
4. Zakat implementation Pillars.

Values of Institutional Zakat Builders

Zakat Management Organization (OPZ) is different from commercial financial institutions that have a clear
source of funding whose orientation is profit. The zakat institution is a non-profit organization; do not know
the existence of the owner of the organization, not the management, donors or beneficiaries. For donors /
muzakki need it as a source of funding not to seek profits, therefore management must be oriented to
safeguarding the trust in the framework of mutual benefit. The more trust the zakat institution will be, the
more attractive the muzakki will hand over their funds to the institution. In other words, the zakat institution
must be a strong zakat institution perceived by muzakki as an institution capable of maintaining trust in
managing zakat funds.

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Based on Gamsir et al (2012) there are four variables that are the building blocks for zakat institutions,
through which zakat institutions are perceived as muzakki as strong zakat institutions, namely material
values, moral values, humanistic values and spiritual values. In this study, moral values are proxied into
ethical values and humanistic values are proxied by program variables referring to the research of
Hafiddudhin (2006).

Material Value
Basing on the opinion of Sutikno et. al. (2011), and Gamsir et al. (2012) and the pillar of zakat
implementation of the concept of zakatnomics where the concept of zakat is applied in various aspects of the
economy by grounding the concept of zakat or ZISWAF in general in the practice of life. The concept of
grounding zakat will not be separated from the strength of zakat institutions which are perceived well by
muzakki. To measure the strength of zakat institutions refer to the national zakat indicators (Puskas Baznas,
2016) made by Puskasbaznas whose existence is to evaluate the performance of zakat institutions in the
aggregate (national and provincial) so that the existence of zakat institutions can provide an illustration of
the extent to which zakat has a role in the welfare of mustahik, and can also show at what stage the zakat
institution has been built, both internally as an institution, community participation, and in terms of support
provided by the government. Strong zakat institutions based on national zakat indicators can be seen from
their performance which consists of legality, collection, distribution, reporting and availability of data base
both muzakki and mustahik (Puskas Baznas, 2016). From this concept, what is meant by the material value
in this study is the value that reflects the extent to which muzakki perceives that the zakat institution chosen
as a place to pay zakat is a zakat institution that has the ability to collect, distribute, report, have mustahik
data, have muzakki data and have muzakki data and attention to the legality of the institution.
a. Legal Institution; every zakat institution has legality
b. Collection: zakat funds that continue to increase
c. Distribution: trustworthy and accountable (Rahmad, 2017).
d. Reporting: transparency / openness (Umrotun, 2010)
e. Muzakki and Mustahik database

Ethical Value
Understanding ethical values refers to the concept of zakatnomics pillars of fair economic / Fair Economy.
That the command of zakat has wisdom to prevent the accumulation of assets and the circulation of assets
that occur only in certain groups. This also reflects other values in an economy based on Islamic economics.
As an implication, in the concept of zakatnomics, fair economic as a pillar is not only reflected by the
commands of zakat and alms in general, but also restrictions on economic transactions that prevent the
achievement of justice in the economy, including maysir, gharar, and usury (IBRA, 2018).
Referring to the concept of zakatnomics pillar of fair economy, what is meant by ethical values here is a
value that reflects the extent to which the perception of muzakki on the partisanship of zakat institutions in
the implementation of sharia economic development in Indonesia, namely alignments to the Halal Industry,
Parties to Islamic finance, Parties to micro, small and partisanship. middle, alignments on the digital
economy (IBRA, 2018) and alignments on the political power of Islam (Syauqi at al, 2016).
1. Alignments in the Halal industry
2. Alignments in Islamic Finance
3. Alignments in Micro, Small and Medium Enterprises
4. Leveraging the Digital Economy
5. Aligning Islamic political power (Syauqi Beik, 2016)

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Spiritual Value
Basing on the opinion of Gamsir et.al. (2012) and from the concept of zakatnomics the pillar of faith / spirit
of piety namely the spirit of piety brought in zakatnomics is intended to emphasize that the economic order
brought by zakatnomics is based on religious values and piety in the economy. The implication of this pillar
is the formation of the character of society and amil who apply Islamic values to at least the economic
aspects. Zakat as a muzakki fundraising institution is largely determined by their trust in the zakat
institution. Amil are the people who are assigned (by the Imam or the government) to take, write, count, and
record the alms taken from the muzakki to then be given to those entitled to receive them. The role of amil is
currently carried out by BAZ or LAZ (Novianto and Nafik, 2014). So that the position of amil is very
decisive. Therefore, during the time of the Prophet (PBUH), he directly handled and appointed people who
possessed the capability to be amil.
The character of amil who imitates amil tauladan is the prophet Muhammad PBUH where he has 5 dominant
traits namely service, fingerprint / honesty, trustworthiness / integrity, fathonah / intelligence in this case
having a good fikh understanding, Tabligh / communicative and service (Lutfi, 2018). Therefore, what is
meant by spiritual value here is a value that reflects the character that should be owned by amil which is
perceived by muzakki in the form of Service, honest / fingerprint, Integrity / trustworthiness, Tabligh /
communicative, fathonah / Understanding of fikh of amil zakat.
1. Service
2. Be honest
3. Trust / integrity
4. Tabligh / communicative
5. Fathonah / understanding fikh.

Program
The understanding of the program here refers to the concept of zakatnomics pillar Production revolution /
production culture in which the values carried by zakat encourage a person to be productive and avoid
consumerism. This value is the implication of the first pillar, where the framework of thinking in
zakatnomics is always associated with the spirit of piety, so that production is also encouraged not to
maximize profit, but the spirit of production is intended to maximize maslahah. Production culture in
zakatnomics should be able to prioritize local industrial productivity and national independence. What is
meant by program variables in this study is a reflection of the pillars of the spirit of production about the
image of muzakki's perception of the real action of OPZ in utilizing zakat funds for the mustahik. This real
action is one of the criteria for the success of zakat fund management (efendi, 2016).
The potential of existing zakat must be maintained and awareness to pay zakat must be increased so that the
role of zakat in the process of alleviating poverty becomes increasingly recognized and won the trust of the
wider community (Hafiduddin, 2007). Zakat funds should be in the form of poverty / social alleviation
programs, empowering mustahik / economy, health services, education and da'wah (Jasafat, 2015). Da'wah
here is not only for the people, but also for the amil to keep the zakat funds managed by ishaqomah in their
mandate.

Framework for Thinking

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Source: results of data processing for the dissertation

Hypothesis Development
The Effect of Material Value on the Motivation of Muzaki to Pay Zakat on OPZ
Material value is the value that reflects the extent to which muzakki perceives that the OPZ to be chosen is the
OPZ that materially has the ability to collect, distribute, report, have mustahik data, have muzakki data and
pay attention to the legality of the institution. Based on Chalikuzhi (2009) that transparency is one of the
reasons for paying zakat to institutions. In Niken's research, 2011 found that the legality of the institution was
one of the reasons that muzakki paid zakat at OPZ. The results of Wediawati's (2012) study in the city of
Jambi found that people were still doubtful and did not trust the accountability of OPZ on the grounds that
financial reports were rarely reported. Huda et al (2013) found that OPZ accountability is weak because one of
them is inaccurate muzaki and mustahik data. Inaccuracy shows OPZ's lack of attention to the muzakki and
mustahik data which every zakat institution should have in full. Weak OPZ accountability will make people

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less and less trust in zakat institutions, the impact they are more reluctant to pay zakat to institutions,
preferring to channel it directly to mustahik.
Based on the previous findings above, the following hypotheses can be formed:
Ha1: There is an effect of Material Value on Motivation muzakki pay zakat at OPZ
Ho1: There is no effect of Material Value on Motivation muzakki pay zakat at OPZ

The Effect of Ethical Value on the Motivation of Muzakki to Pay Zakat on OPZ
ethical values in this study are values that reflect the extent to which the perception of muzakki on the
partisanship of zakat institutions in the implementation of Islamic economic development in Indonesia are
alignments on the Halal Industry, alignments on Islamic finance, alignments on micro, small and medium
enterprises, utilizing the digital economy and alignments to the Halal Industry. Islamic politics. In the history
of the management of zakat during the time of the Prophet (peace and blessings of Allah be on him),
khulafaurrasyidin and Tabi'in until the collapse of the last Ottoman Caliphate, this synergy is undoubtedly that
between zakat institutions, Islamic political forces and others became a mutually supporting entity (Abazhah,
Nizar, 2014).
Based on the previous findings above, the hypothesis can be formed as follows:
Ha2: There is an influence of ethical values on the motivation of muzakki to pay zakat on OPZ.
Ho2: There is no effect of ethical values on the motivation of muzakki to pay zakat on OPZ.

Effect of Spiritual Value on muzakki's motivation to pay Zakat on OPZ

Spiritual values in this study are values that reflect the character that amil should be perceived by muzakki in
the form of Services, Honesty / fingerprints, Integrity / trustworthiness, Tabligh / communicative, fathonah /
Understanding of fikhs of amil zakat. Based on Ahmad et al (2013) in his research on OPZ in Selangor
regarding the factors that influence the zakat distribution beliefs that some important and significant indicators
in influencing muzakki's beliefs are the image of OPZ. The image of OPZ is formed from the public
perception that the management of the organization has been running well, has good Islamic insight, there is
no demand from the community, all complaints are handled properly, has a close relationship with the
community and the management of zakat is based on good values. Amil's character in managing zakat funds,
which with this character, people increasingly believe in zakat institutions thus making muzaki more willing
to pay zakat to OPZ.
Based on the previous findings above, the following hypotheses can be formed:
Ha3: There is an influence of Spiritual Value on the Motivation of muzakki to pay zakat on OPZ
Ho3: There is no influence of Spiritual Value on Motivation muzakki pay zakat at OPZ

The Effect of the Program on Muzakki's Motivation to Pay Zakat on OPZ

What is meant by program variables in this study is a reflection of the pillars of the spirit of production about
the image of muzakki's perception of the real action of OPZ in utilizing zakat funds for the mustahik. Real
action of zakat institutions (OPZ) in the form of economic programs, social programs, education, health and
missionary programs. In the study of Ramli et al (2013) found that increased public confidence in paying
zakat to institutions because the program is more in line with the needs of mustahik both economic
development programs to remove them from poverty, building a spirit of independence or developing
education for mustahik.
Based on the previous findings above, the hypothesis can be formed as follows:
Ha4: There is a program effect on Muzakki's motivation to pay zakat at OPZ.
Ho4: There is no effect of the program on Muzakki's Motivation to Pay Zakat at OPZ.

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Research Methods
The method used in this research is quantitative and analyzed with the Structural Equation model with the
help of Amos and SPSS software. The data in this study used a sample of 214 muzakki who paid zakat at the
Zakat Management Organization (OPZ) in Jakarta. The data was collected using a questionnaire. Before the
data is distributed, the validity and reliability of 30 respondents are tested first using SPSS. After being
distributed, the validity and reliability of 214 respondents were tested again using Amos software.

Results and Discussion

Table 4.1: Hypothesis Test Results

Hypothesis P Estimate Decision
Materials Value Muzakki's ,002 ,295 Work Hypothesis Accepted
Motivation to
Pay Alms to
Ethical Value ,032 ,200 Work Hypothesis Accepted
OPZ

Spiritual Value ,015 Work Hypothesis Accepted

,312

Program ,019 ,240 Work Hypothesis Accepted

Source: results of data processing for the dissertation

SEM Model Diagram Display

Figure 1.3: SEM results

Source: Primary Data Processed for Dissertation

Hypothesis 1
In this first hypothesis, it will be seen the effect of material value on the motivation of muzakki to pay zakat
on zakat management organizations (OPZ) in Jakarta, the hypothesis is as follows,
Ho: there is no effect of material value on the motivation of muzakki to pay zakat at the zakat
management organization (OPZ) in Jakarta.
Ha: there is an influence of material value on the motivation of muzakki to pay zakat at the zakat
management organization (OPZ) in Jakarta.

Based on the results of the study note that the effect of the material value on the motivation to pay zakat on
OPZ there is a CR value of 3.107 (p = 0.002 ≤ 0.05) then Ho is rejected and Ha is accepted, meaning that
there is a positive influence between the value of material with the motivation to pay zakat on OPZ.

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Evidenced by the results of calculations that the material value has a positive effect on motivation to pay zakat
at OPZ, the better the indicators that form material value will result in further increasing the motivation to pay
zakat on OPZ. because it further enhances the trust of muzakki in the institution where zakat is paid and
muzaki will be willing to invite his family and those close to him; friends in the neighborhood, office friends,
school friends, and others at the institution he trusts.
The results showed that respondents perceive that materially zakat institutions must have clear legality, the
collection of zakat funds always increases from year to year, distribution must be trustworthy / right on target
and according to the needs of mustahik and accountable, reporting must be transparent and routine and
published through online media so that it is easily accessible at any time and the zakat institution has a clear
muzakki and mustahik database.
The results showed that respondents perceive that materially zakat institutions must have clear legality, the
collection of zakat funds always increases from year to year, distribution must be trustworthy / right on target
and according to the needs of mustahik and accountable, reporting must be transparent and routine and
published through online media so that it is easily accessible at any time and the zakat institution has a clear
muzakki and mustahik database.
This is in line with the pillar of zakat spirit of implementation, manifesting Zakat in the practice of life, when
this spirit is increasingly massive in society through the role of Baznas, Laz, religious leaders and related
parties, zakat in institutions is no longer a matter of liking or disliking, but will a community movement that
will automatically continue to increase zakat funds (Puskas Baznas, 2019). The greater the acquisition of zakat
funds, the more the impact of zakat can be felt in the midst of society. And muzakki hopes that the greater the
acquisition of funds, it must also be proven by better management; distribution, reporting that is more
trustworthy and transparent and has a muzakki and mustahik database. The results of this study are in line
with the micro dimension of the national zakat index (Puskas Baznas, 2016). Saad's research, at al (2009) in
Kedah Malaysia found that the efforts of amil zakat institutions in increasing the acquisition of zakat funds by
paying attention to one of them is the perception of business people towards zakat laws. What is perceived by
muzakki on zakat institutions will affect the willingness to pay zakat on these institutions.

Hypothesis 2
In this second hypothesis, it will be seen the influence of ethical values on the motivation of muzakki to pay
zakat on zakat management organizations (OPZ) in Jakarta, the hypothesis is as follows,
Ho: there is no influence of ethical values on the motivation of muzakki to pay zakat at zakat
management organizations (OPZ) in Jakarta.
Ha: there is an influence of ethical values on the motivation of muzakki to pay zakat at zakat
management organizations (OPZ) in Jakarta.

Based on the results of the study note that the influence of ethical values on the motivation to pay zakat on
OPZ there is a CR value of 2.148 (p = 0.032 ≤ 0.05) then Ho is rejected and Ha is accepted, meaning that
there is a positive influence between the ethical value and motivation to pay zakat on OPZ in Jakarta.
Respondents in this study are Muzakki who entrust to pay zakat on the institution perceives that when the
zakat institution shows partisanship on Islamic financial institutions by only using sharia accounts, the
partisanship of the zakat institutions in the halal industry, the partisanship of zakat institutions in MSMEs
and zakat institutions utilizes the digital economy as well as partisanship of Islamic financial institutions.
zakat institutions in the political power of Islam in the government will increasingly make the muzakki
motivated to pay zakat on the institution, willing to invite family and people around him to pay zakat also on
the institution where he pays.

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The results of this study add one value from the study of Gamsir, et al (2012), that the ethical value also adds
indicators in the national zakat index that have not been covered therein. Ethically, the zakat institution must
be a pioneer in showing partiality in other sharia economic instruments that will further strengthen all
instruments in equitable economic development. This study also proves the concept of zakatnomics a fair
economic / economic pillar that zakat as a social financial institution is an example in avoiding restrictions in
economic transactions that prevent the achievement of justice in the economy, including maysir, gharar, and
usury. This is indicated by alignments with Islamic financial institutions, alignments in the real sector,
namely alignments for MSMEs and alignments with the halal industry (Puskas Baznas, 2019), as well as
alignments with Islamic political forces in the government (Syauqi, 2016). Without the alignments of Islamic
political power in the government it will be difficult to realize zakat as a fiscal instrument through policy.

Hypothesis 3
In this third hypothesis, the effect of spiritual values on the motivation of muzakki to pay zakat on zakat
management organizations (OPZ) in Jakarta will be seen, the following hypothesis,
Ho: there is no influence of spiritual values on the motivation of muzakki to pay zakat at the zakat
management organization (OPZ) in Jakarta.
Ha: there is an influence of spiritual values on the motivation of muzakki to pay zakat at zakat
management organizations (OPZ) in Jakarta.

Based on the results of the study note that the influence of the Spiritual Value (X3) on Y there is a CR value
of 2.435 (p = 0.015 ≤ 0.05) then Ho is rejected and Ha is accepted, meaning that there is a positive influence
between spiritual values on the motivation of muzakki to pay zakat on OPZ in Jakarta.
In history the key to successful management of zakat is amil that is trusted. Zakat can be a successful
solution to poverty alleviation because the amil who at that time directly became amil were Rasulullah SAW
or he appointed a number of friends who he believed were able to hold the mandate as amil. After him, when
the leadership of the Muslims was entrusted to Abu Bakr, also held directly by the Caliph of the Ashes and
so on were trusted people who were appointed by the leaders of the trusted Muslims too. So it is not
surprising that the people voluntarily without the need to be forced, issued property that must be issued
which is the right of the poor to be managed in order to alleviate the poverty problems they face. Then it is
found in the historical record of the glory of zakat at the time of the caliph Umar bin Abdul Aziz, during his
reign, none of his people were willing to receive zakat funds because for 2.6 years the ruling had issued the
mustahik to become muzakki with the management of zakat in a professional and trustful manner directly
under the example of the caliph Umar bin Abdul Aziz.
This study is also in line with Kusmanto, arif (2014) who found that the factors that support the success of
ZIS fund raising, one of which is the factor of human resources / amil who are qualified and that makes
people less trusting to pay zakat in institutions is due to lack of trust in amil related to credibility and its fiqh
abilities. And add indicators in the national zakat index that have not been covered therein.

Hypothesis 4
In this fourth hypothesis, the effect of the program will be seen on the motivation of muzakki to pay zakat on
zakat management organizations (OPZ) in Jakarta, the hypothesis is as follows,
Ho: there is no effect of the program on the motivation of muzakki to pay zakat at zakat
management organizations (OPZ) in Jakarta.
Ha: there is an effect of the program on the motivation of muzakki to pay zakat at zakat
management organizations (OPZ) in Jakarta.

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Based on the results of the study note that the influence of X4 on Y there is a CR value of 2.352 (p = 0.019 ≤
0.05) then Ho is rejected and Ha is accepted, meaning that there is a positive influence between the program
on the motivation of muzakki to pay zakat on OPZ in Jakarta.
The program that is available at each of the existing zakat institutions will affect the motivation of the
muzakki to pay zakat at the institution. based on the perception of muzakki that they want a comprehensive
program that really can raise the mustahik to be muzakki. The program referred to in this study is a reflection
of the pillars of the spirit of production about the image of muzakki's perception of the real action of OPZ in
utilizing zakat funds for the mustahik. Real action of zakat institutions (OPZ) in the form of economic
programs, social programs, education, health and propaganda programs (Jasafat, 2015).
The economic program is the mustahik empowerment program. The muzakki perceive that every zakat
institution should have an economic program. The social program is a short-term program to expel the
mustahik (poor people) from not being able to eat to being able to eat properly and meet primary needs. The
education program is a scholarship program so that even the poor get the same opportunities in educational
opportunities up to the highest level of the Doctoral program. The health program is a health service program
for the mustahik so that each zakat institution is encouraged to have its own hospital which will make it
easier for zakat institutions to provide health services to the poor. The da'wah program is a program of
spiritual touch to educate the mustahik and muzakki including the amil in order to have a better
understanding of Islam. So the program is made not only to meet physical needs but also spiritual needs in
order to become human beings who understand responsibility to their Lord, to others and to the surrounding
environment.
Through the programs owned by each zakat institution, the impact of zakat will be seen and felt. This is in
line with the concept of zakatnomics pillar productivity revolution that the existence of zakat must be able to
foster a culture of production in this context is the impact of zakat can lift the mustahik into muzakki within
a certain period, according to the targets set by each existing zakat institutions (Puskasbaznas and FEB UI,
2019). the results of this study are also in line with Gamsir, et al (2012) with different terms, namely human
values and in line with indicators in the national zakat index, the impact dimensions of zakat (Puskas Baznas,
2016).

Conclusions and Recommendations

Conclusions
The purpose of this study was to obtain evidence regarding the factors that influence the motivation of
muzakki to pay zakat at zakat management organizations (OPZ) in Jakarta. Based on the discussion of the
results of the study it can be concluded as follows:
1. The material value has a positive effect on the motivation to pay zakat on the zakat management
organization (OPZ). This explains that the better the muzakki's perception of the material value of
the zakat institutions, the more motivated muzakki is to pay zakat to the institution. This means that
muzakki in Jakarta as the sample in the research has good material value at zakat institutions in
Jakarta so that the motivation level of zakat payment at institutions in the Jakarta area is also quite
high.
2. Ethical Value has a positive effect on motivation to pay zakat on zakat management organizations
(OPZ). value This explains that the better muzakki's perception of the ethical value possessed by
zakat institutions, the more motivated muzakki are paying zakat at that institution. this means that
muzakki as the sample in this study has a good perception of the ethical values of zakat institutions
in the jakara region so that the motivation level of zakat payments at institutions in the Jakarta area
is quite high.

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3. Spiritual values have a positive effect on the motivation to pay zakat on zakat management
organizations (OPZ). This explains that the better the muzakki's perception of the spiritual value of
the zakat institution, the more motivated the muzakkis are paying zakat at the institution. This means
that muzakki in Jakarta as the sample in this study has a good perception of the spiritual value of
zakat institutions in the Jakarta area so that the motivation level of zakat payment at institutions is
quite high.
4. The program has a positive effect on the motivation to pay zakat on zakat management organizations
(OPZ). this explains that the better muzakki's perception of the program at zakat institutions will be
more motivated to pay zakat at these institutions. This means that muzakki in Jakarta as the sample
in this study has a good perception of the programs owned by zakat institutions in the Jakarta area so
the level of motivation to pay zakat at institutions is quite high.

Recommendations
1. Material value variables based on the statistical results of the greatest correlation to the motivation
of muzakki to pay zakat on OPZ. the results recommend Baznas and Laznas to evaluate the
capacity of their institutions in terms of collection, distribution, reporting, legality of institutions
and the availability of muzakki and mustahik databases.
2. program variables based on statistical results are the second largest correlation after the material
value of muzakki's motivation to pay zakat at OPZ. These results recommend Baznas and Laznas
to evaluate the ability of their institutions to utilize zakat funds in the form of programs that can
raise the mustahik into muzakki.
3. spiritual value variable based on statistical correlation results third after the program. These results
recommend Baznas and Laznas to evaluate the ability of their institutions to maintain the
credibility of their amil through a planned coaching program.
4. variable ethical values based on the statistical results of the lowest correlation to muzakki's
motivation to pay zakat on OPZ but have a positive effect. This recommends that Baznas and
Laznas evaluate the ability of their institutions to synergize with other Islamic instruments, at least
they no longer use conventional accounts in the collection of funds. The four recommendations are
to increase muzakki's trust in the zakat institution.
5. Recommends to Baznas to include ethical values and spiritual values in the National Zakat Index
in the micro dimension so that the national zakat index is more comprehensive in measuring the
strength of zakat institutions.

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