Interpreting Zakat Compliance: The Role of Religiosity, Literacy, and Trust in Zakat Institutions in West Java

<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE article PUBLIC "-//NLM//DTD JATS (Z39.96) Journal Archiving and Interchange DTD v1.3 20210610//EN" "JATS-archivearticle1-3.dtd">
<article article-type="research-article" dtd-version="1.3" xml:lang="en" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:mml="http://www.w3.org/1998/Math/MathML">
  <front>
    <journal-meta>
      <journal-id journal-id-type="actanova-preservation">Jurnal Bisnis dan Komunikasi Digital</journal-id>
      <journal-title-group>
        <journal-title>Jurnal Bisnis dan Komunikasi Digital</journal-title>
      </journal-title-group>
      <issn pub-type="epub">3026-5886</issn>
      <publisher>
        <publisher-name>Indonesian Journal Publisher</publisher-name>
      </publisher>
    </journal-meta>
    <article-meta>
      <article-id pub-id-type="publisher-id">interpreting-zakat-compliance-the-role-of-religiosity-literacy-and-trust-in-zakat-institutions-in-west-java</article-id>
      <article-id pub-id-type="doi">10.47134/jbkd.v3i4.6489</article-id>
      <title-group>
        <article-title>Interpreting Zakat Compliance: The Role of Religiosity, Literacy, and Trust in Zakat Institutions in West Java</article-title>
      </title-group>
      <contrib-group>
        <contrib contrib-type="author">
          <name>
            <surname>Nurrachmi</surname>
            <given-names>Intan</given-names>
          </name>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Dzulhijjah</surname>
            <given-names>Liza</given-names>
          </name>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Zaeni</surname>
            <given-names>Mutiara Refanisa</given-names>
          </name>
        </contrib>
      </contrib-group>
      <pub-date pub-type="epub">
        <day>24</day>
        <month>10</month>
        <year>2026</year>
      </pub-date>
      <volume>3</volume>
      <issue>4</issue>
      <permissions>
        <copyright-statement>© 2026 Indonesian Journal Publisher</copyright-statement>
        <copyright-year>2026</copyright-year>
        <license license-type="open-access" xlink:href="https://creativecommons.org/licenses/by/4.0/">
          <license-p>This is an open-access article distributed under the terms of the Creative Commons Attribution 4.0 International License.</license-p>
        </license>
      </permissions>
      <abstract>
        <p>Zakat compliance is not only related to awareness of carrying out religious obligations, but also with a practical understanding of zakat and trust in its management institutions. This study aims to understand how Muslims interpret zakat obligations, gain knowledge about its implementation, and consider the choice of distributing zakat through formal institutions or directly to recipients. The research uses a qualitative approach with interviews with informants consisting of muzaki, zakat institution managers, zakat da'wah actors, and religious leaders in the city of Bandung, Sukabumi Regency, Cirebon Regency, and Tasikmalaya Regency. Based on the results of interviews with 24 informants, five main themes are religiosity as a normative foundation, literacy as a source of knowledge, social proximity and local customs form the choice of zakat channels, institutional trust depends on transparency, accountability, and convenience, and zakat education effectively combines religious messages, evidence of benefits, and mentoring. These findings indicate that religious motivation has not yet automatically determined the choice of payment channels. Knowledge of zakat calculation and mechanisms needs to be supported by easily accessible services, management transparency, and impact information that can be understood by the community. This article emphasizes the importance of a zakat education approach that integrates religious dimensions, practical knowledge, and strengthening public trust.</p>
      </abstract>
      <kwd-group kwd-group-type="author">
        <kwd>religiosity</kwd>
        <kwd>zakat literacy</kwd>
        <kwd>zakat compliance</kwd>
        <kwd>trust</kwd>
        <kwd>zakat institution</kwd>
      </kwd-group>
      <self-uri content-type="application/pdf" xlink:title="ActaNova Permanent Archival PDF" xlink:href="https://actanova.mediadigitalpublikasi.com/journals/articles/interpreting-zakat-compliance-the-role-of-religiosity-literacy-and-trust-in-zakat-institutions-in-west-java/pdf-stream" />
      <self-uri content-type="text/html" xlink:title="ActaNova Responsive HTML Galley" xlink:href="https://actanova.mediadigitalpublikasi.com/journals/articles/interpreting-zakat-compliance-the-role-of-religiosity-literacy-and-trust-in-zakat-institutions-in-west-java/html" />
      <self-uri content-type="original-pdf" xlink:title="Original Publisher PDF Document" xlink:href="https://journal.pubmedia.id/index.php/jbkd/article/download/6489/6489" />
      <supplementary-material content-type="original-pdf" xlink:title="Original Publisher PDF Document" xlink:href="https://journal.pubmedia.id/index.php/jbkd/article/download/6489/6489">
        <caption xml:lang="en"><p>Original PDF file published by Indonesian Journal Publisher</p></caption>
      </supplementary-material>
    </article-meta>
  </front>
  <body>
    <sec id="sec1">
      <title>Full Text &amp; Preserved Archival Statement</title>
      <p>Zakat compliance is not only related to awareness of carrying out religious obligations, but also with a practical understanding of zakat and trust in its management institutions. This study aims to understand how Muslims interpret zakat obligations, gain knowledge about its implementation, and consider the choice of distributing zakat through formal institutions or directly to recipients. The research uses a qualitative approach with interviews with informants consisting of muzaki, zakat institution managers, zakat da'wah actors, and religious leaders in the city of Bandung, Sukabumi Regency, Cirebon Regency, and Tasikmalaya Regency. Based on the results of interviews with 24 informants, five main themes are religiosity as a normative foundation, literacy as a source of knowledge, social proximity and local customs form the choice of zakat channels, institutional trust depends on transparency, accountability, and convenience, and zakat education effectively combines religious messages, evidence of benefits, and mentoring. These findings indicate that religious motivation has not yet automatically determined the choice of payment channels. Knowledge of zakat calculation and mechanisms needs to be supported by easily accessible services, management transparency, and impact information that can be understood by the community. This article emphasizes the importance of a zakat education approach that integrates religious dimensions, practical knowledge, and strengthening public trust.</p>
    </sec>
  </body>
  <back>
    <ack>
      <p>Digitally preserved and archived by ActaNova Digital Archival &amp; Preservation Network (Permanent Archival Node: https://actanova.mediadigitalpublikasi.com/journals).</p>
    </ack>
  </back>
</article>