SKRIPSI AKS

PENGARUH INDIVIDUAL FACTORS, DEMOGRAPHIC FACTORS, DAN PENGETAHUAN ZAKAT TERHADAP ZAKAT COMPLIANCE PETANI DALAM MEMBAYAR ZAKAT PERTANIAN DENGAN RELIGIUSITAS SEBAGAI VARIABEL MODERASI

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ABSTRACT

This study aims to examine the effect of individual factors as measured by
using attitude, subjective norm, and Perceived Behavioral Control (PBC),
demographic factors proxied by Islamic education background and gender, and
knowledge of zakat on compliance of farmers in paying agricultural zakat in
Ngawi Regency.
The data used in this study is primary data collected by using
questionnaires. The population in this study are farmers in Ngawi Regency with a
sampling technique carried out by purposive sampling which resulted in a sample
of 100 respondents. The analytical tool used in this research is Partial Least
Squares Structural Equation Modeling (PLS-SEM).
The results show that attitude has no significant effect on zakat
compliance. Subjective norms, perceived behavioral control (PBC), knowledge of
zakat, and Islamic educational background have a positive effect on zakat
compliance. While gender is proven to have a negative effect on zakat
compliance. In addition, religiosity which is used as a moderating variable has a
direct positive effect on zakat compliance. Religiosity only moderates (weakens)
the effect of PBC on zakat compliance, while the moderating effect on other
variables is not supported.

Keywords : Individual Factors, Demographic Factors, Knowledge of Zakat,

Religiosity, Zakat Compliance

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Ketersediaan

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Informasi Detail

Judul Seri

-

No. Panggil

2x6.2 hes P 22

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2022

Deskripsi Fisik

21 cm, 174 halaman

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

2x6.2

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi Syariah

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Hesti Eka Setianingsih

Versi lain/terkait

Lampiran Berkas

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