PENGARUH SIKAP, NORMA SUBJEKTIF, PERSEPSI PENGENDALIAN PERILAKU, AKUNTABILITAS, DAN PERSEPSI INSTITUSIONALISASI BAITUL MAL TERHADAP MINAT MEMBAYAR ZAKAT MASYARAKAT KOTA LANGSA MELALUI BAITUL MAL KOTA LANGSA

Ihsan, Muhammad (2025) PENGARUH SIKAP, NORMA SUBJEKTIF, PERSEPSI PENGENDALIAN PERILAKU, AKUNTABILITAS, DAN PERSEPSI INSTITUSIONALISASI BAITUL MAL TERHADAP MINAT MEMBAYAR ZAKAT MASYARAKAT KOTA LANGSA MELALUI BAITUL MAL KOTA LANGSA. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

` ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh sikap, norma subjektif, persepsi pengendalian perilaku, akuntabilitas, dan persepsi institusionalisasi Baitul Mal terhadap minat membayar zakat melalui Baitul Mal Kota Langsa. Penelitian ini dibangun berdasarkan teori pemangku kepentingan, theory of planned behaviour (TPB), dan teori institusionalisasi. Data dikumpulkan melalui kuesioner yang disebarkan secara daring dengan metode convenience sampling dan memperoleh responden sebanyak 97 muzaki yang pernah menyalurkan zakatnya melalui Baitul Mal Kota Langsa. Teknik analisis statistik yang digunakan adalah PLS-SEM. Hasil penelitian ini menunjukkan bahwa sikap, persepsi pengendalian perilaku, dan persepsi institusionalisasi Baitul Mal berpengaruh positif terhadap minat membayar zakat muzaki melalui Baitul Mal Kota Langsa sedangkan norma subjektif dan akuntabilitas tidak mempengaruhi minat membayar zakat muzaki melalui Baitul Mal Kota Langsa. Hasil penelitian ini memberikan wawasan baru terkait persepsi institusionalisasi lembaga terhadap minat muzaki membayar zakat pada daerah yang telah mewajibkan pembayaran zakat bagi muslim melalui peraturan perundang-undangan di Indonesia. Implikasi penelitian ini berupa penyusunan strategi sosialisasi yang efektif oleh Baitul Mal Kota Langsa untuk mendorong minat membayar zakat muzaki seperti sosialisasi yang menekankan pada manfaat membayar zakat melalui Baitul Mal, fasilitas kemudahan pembayaran zakat, dan klarifikasi ketentuan Perwal Langsa No. 5 Tahun 2020 yang dapat menimbulkan polemik dan penolakan di masyarakat. Penelitian ini juga berkontribusi sebagai pertimbangan ilmiah pada rencana pembentukan Undang-Undang kewajiban pembayaran zakat bagi masyarakat muslim di Indonesia yang direncanakan oleh BAZNAS pada periode 2031 – 2035. Kata Kunci: Institusionalisasi, theory of planned behaviour, akuntabilitas, zakat ABSTRACT This study aims to analyze the influence of attitude, subjective norms, perceived behavioral control, accountability, and the institutionalization perception of Baitul Mal on the intention to pay zakat through Baitul Mal Kota Langsa. This research is based on stakeholder theory, the theory of planned behavior (TPB), and institutionalization theory. Data were collected through an online questionnaire using the convenience sampling method, resulting in 97 respondents who had previously paid their zakat through Baitul Mal Kota Langsa. The statistical analysis technique used in this study is PLS-SEM. The findings reveal that attitude, perceived behavioral control, and the institutionalization perception of Baitul Mal positively influence muzaki’s intention to pay zakat through Baitul Mal Kota Langsa, while subjective norms and accountability do not have a significant effect. This study provides new insights regarding the perception of institutionalization on muzaki’s intention to pay zakat in regions where zakat payment for Muslims is xiv ` mandated by legislation in Indonesia. The implications of this research include the formulation of effective socialization strategies by Baitul Mal Kota Langsa to encourage zakat payment intentions among muzaki. Such strategies include emphasizing the benefits of paying zakat through Baitul Mal, providing convenient zakat payment facilities, and clarifying the provisions of Langsa Mayor Regulation No. 5 of 2020, which may cause public controversy and resistance. Additionally, this study contributes as a scientific consideration in the formulation of a proposed law mandating zakat payment for Indonesian Muslims, which is planned by BAZNAS for the 2031–2035 period. Keywords: Institutionalization, theory of planned behavior, accountability, zakat

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