Mosque-Based Zakat Collection in Maximizing Zakat Potential in Yogyakarta

Syayyidah Maftuhatul Jannah, Hasan Al-Banna


Introduction to The Problem: Indonesia as the most populous Muslim country has huge potential of zakat collection. However, the zakat collection never meets its potential. Hence, the need for localization is critical in order to maximize the zakat collection.

Objective Study: this paper attempt to develop the mosque-based zakat collection in order to maximize the potential of zakat.

Methodology: based on literature review and empirical investigation, self-administered questionnaire is developed to collect the data. Hence, we use Partial Least Square Structural Equation Modelling (PLS-SEM) to analyze the data. The sample of this research is the mosque management (takmir masjid).

Findings: This study found that service quality of zakat institution significantly influences the intention to distribute the zakat. While zakat distribution influences insignificantly to the intention to distribute the zakat. Meanwhile, trust moderates between zakat distribution from zakat institution to intention to distribute the zakat


intention to distribute the zakat; localization of zakat; mosque-based zakat collection; zakat collection.

Full Text:



Aziz, M. A., Din, B. H., & Abdulsomad, K. (2018). The contribution of localization management system on zakat institution performance. International Journal of Supply Chain Management, 7(1), 201–208.

Bahari, C. A. B., & Shihabbuddin, A. (2016). Exploration of the Role of Mosques in Community Development: Malaysian Experience. 3rd International Conference on Arabic Studies and Islamic Civilization, 2016(March), 36–44.

Daulay, A. H., Lubis, I., & Soc, M. Analisis Faktor-Faktor Penyebab Keengganan Masyarakat Membayar Zakat Melalui Instansi Bazis/Laz Di Kota Medan ( Studi Kasus : Masyarakat Kecamatan Medan Tembung ).

Hanifah, I. N., Yuri, A., Wahyudi, R., & Rifan, A. A. (2020). Analisis Knowledge, Attitude, And Practice (Kap) Terhadap Manajemen Keuangan Masjid Di D.I.Yogyakarta. EcoPlan : Journal of Economics and Development Studies, 3(29), 17–21.

Johari, F., Ali, A. F. M., & Aziz, M. R. A. (2015). A Review of Literatures on Current Zakat Issues : An Analysis Between 2003-2013. International Review of Research in Emerging Markets and the Global Economy (IRREM), 1(2), 336–363.

Kausar, A., Alauddin, M., & Rokibul Kabir, M. (2016). A Masjid Based Zakat Management Model in Alleviating Poverty: Bangladesh Perspective. International Journal of Ethics in Social Sciences, 4(2), 2308–5096.

Manara, A. S. (2018). Strategy Model for Increasing the Potential of Zakat through the Crowdfunding- Zakat System to overcome Poverty in Indonesia. 17–31.

Masyita, D. (2018). Lessons Learned of Zakat Management from Different Era and Countries. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 10(2), 441–456.

Novianto, H. R., & Nafik, M. (2014). Mengapa Masyarakat Memilih Menunaikan Zakat di Masjid Dibandingkan Dengan Lembaga Zakat? (Studi Kasus pada Masyarakat desa Kramat Jegu Kecamatan Taman Kabupaten Sidoarjo) - Why People Prefer to Pay Zakat Through the Mosque? Jurnal Ekonomi Syariah Teori Dan Terapan, 1(3), 221–236.

Outlook Zakat Indonesia. (2018). Pusat Kajian Strategis BAZNAS.

Salwani, I., Hidayah, N., Aziz, A., & Noorman, M. (2014). Mosque fund management : issues on accountability and internal controls. Procedia - Social and Behavioral Sciences, 145, 189–194.

Sari, M. D. (2013). Review on Indonesian Zakah Management and Obstacles. Social Sciences, 2(2), 76.

Wahid, H. (2011). Localization Of Zakat Distribution And The Role Of Mosque : Perceptions Of Amil And Zakat Recipients In. 1–25.



  • There are currently no refbacks.

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Ihtifaz : Journal of Islamic Economics, Finance, and Banking

Kampus 4 Universitas Ahmad Dahlan
Jl. Ring Road Selatan, Tamanan, Banguntapan, Bantul, Daerah Istimewa Yogyakarta 55191
Telp. (0274) 563515; Fax. (0274) 564604
E-mail : 

p-ISSN: 2622-4755 | e-ISSN: 2622-4798

View My Stats