Measuring the level of muzakki satisfaction on Zakat institution performance

Purpose – This study aimed to measure muzakki satisfaction through institutional image zakat institutions’ performance and expectation disconfirmation theory. Methodology – This study uses Structural Equation Modeling Partial Least Squares (SEM-PLS) supported by SmartPLS 3.0, with a quantitative ap...

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Main Authors: Setiawan bin Lahuri, Rusyda Afifah Ahmad, A’isa Zahroturrosyidah, Hartomi Maulana, Muchammad Taufiq Affandi
Format: Article
Language:English
Published: Center for Islamic Economics Studies and Development 2025-02-01
Series:Jurnal Ekonomi dan Keuangan Islam
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Online Access:https://journal.uii.ac.id/JEKI/article/view/36230
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author Setiawan bin Lahuri
Rusyda Afifah Ahmad
A’isa Zahroturrosyidah
Hartomi Maulana
Muchammad Taufiq Affandi
author_facet Setiawan bin Lahuri
Rusyda Afifah Ahmad
A’isa Zahroturrosyidah
Hartomi Maulana
Muchammad Taufiq Affandi
author_sort Setiawan bin Lahuri
collection DOAJ
description Purpose – This study aimed to measure muzakki satisfaction through institutional image zakat institutions’ performance and expectation disconfirmation theory. Methodology – This study uses Structural Equation Modeling Partial Least Squares (SEM-PLS) supported by SmartPLS 3.0, with a quantitative approach to measure muzakki satisfaction. Data were collected using a questionnaire, totaling 395 respondents from all branches of the Baitul Mal TAMZIS office. Findings – This study shows that institutional image, zakat institution performance, and desire disconfirmation have a significant positive effect on muzakki satisfaction, while expectation disconfirmation and perceived performance do not have a significant effect. This was supported by systematic programs and strategies, transparent reporting, and the use of electronic money to facilitate muzakki. Baitul Mal TAMZIS, with 42 branches spread across Wonosobo, Yogyakarta, Central Java, and West Java, continues to increase the collection and distribution of Zakat, Infaq, Sadaqah, and Waqf (ZISWAF) funds, with 70% of the muzakki becoming regular donors. Implications – The results of this study can be used by policymakers of Islamic Social Institutions such as Zakat Institutions, by paying attention to the image of the institution and the performance of zakat institutions. Originality – This study uses the theory of expectation disconfirmation, which is usually applied to non-profit institutions, to measure muzakki satisfaction in zakat institutions. The application of this theory in the context of zakat has not been widely explored, thus providing a new contribution to the literature on zakat management.
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spelling doaj-art-ecd1bcdd1ee94796bd590dc0d21f0ab42025-08-20T03:01:07ZengCenter for Islamic Economics Studies and DevelopmentJurnal Ekonomi dan Keuangan Islam2088-99682614-69082025-02-0111110.20885/JEKI.vol11.iss1.art10Measuring the level of muzakki satisfaction on Zakat institution performanceSetiawan bin Lahuri0Rusyda Afifah Ahmad1A’isa Zahroturrosyidah2Hartomi Maulana3Muchammad Taufiq Affandi4Department of Master Program in Islamic Economic Law, Universitas Darussalam Gontor, Ponorogo, Jawa Timur, IndonesiaDepartment of Master Program in Islamic Economic Law, Universitas Darussalam Gontor, Ponorogo, Jawa Timur, IndonesiaDepartment of Master Program in Islamic Economic Law, Universitas Darussalam Gontor, Ponorogo, Jawa Timur, IndonesiaDepartment of Master Program in Islamic Economic Law, Universitas Darussalam Gontor, Ponorogo, Jawa Timur, IndonesiaDepartment of Finance, Durham University, Durham, United Kingdom, United Kingdom Purpose – This study aimed to measure muzakki satisfaction through institutional image zakat institutions’ performance and expectation disconfirmation theory. Methodology – This study uses Structural Equation Modeling Partial Least Squares (SEM-PLS) supported by SmartPLS 3.0, with a quantitative approach to measure muzakki satisfaction. Data were collected using a questionnaire, totaling 395 respondents from all branches of the Baitul Mal TAMZIS office. Findings – This study shows that institutional image, zakat institution performance, and desire disconfirmation have a significant positive effect on muzakki satisfaction, while expectation disconfirmation and perceived performance do not have a significant effect. This was supported by systematic programs and strategies, transparent reporting, and the use of electronic money to facilitate muzakki. Baitul Mal TAMZIS, with 42 branches spread across Wonosobo, Yogyakarta, Central Java, and West Java, continues to increase the collection and distribution of Zakat, Infaq, Sadaqah, and Waqf (ZISWAF) funds, with 70% of the muzakki becoming regular donors. Implications – The results of this study can be used by policymakers of Islamic Social Institutions such as Zakat Institutions, by paying attention to the image of the institution and the performance of zakat institutions. Originality – This study uses the theory of expectation disconfirmation, which is usually applied to non-profit institutions, to measure muzakki satisfaction in zakat institutions. The application of this theory in the context of zakat has not been widely explored, thus providing a new contribution to the literature on zakat management. https://journal.uii.ac.id/JEKI/article/view/36230Zakat InstitutionPerformanceInstitutional ImageExpectation Disconfirmation Theory
spellingShingle Setiawan bin Lahuri
Rusyda Afifah Ahmad
A’isa Zahroturrosyidah
Hartomi Maulana
Muchammad Taufiq Affandi
Measuring the level of muzakki satisfaction on Zakat institution performance
Jurnal Ekonomi dan Keuangan Islam
Zakat Institution
Performance
Institutional Image
Expectation Disconfirmation Theory
title Measuring the level of muzakki satisfaction on Zakat institution performance
title_full Measuring the level of muzakki satisfaction on Zakat institution performance
title_fullStr Measuring the level of muzakki satisfaction on Zakat institution performance
title_full_unstemmed Measuring the level of muzakki satisfaction on Zakat institution performance
title_short Measuring the level of muzakki satisfaction on Zakat institution performance
title_sort measuring the level of muzakki satisfaction on zakat institution performance
topic Zakat Institution
Performance
Institutional Image
Expectation Disconfirmation Theory
url https://journal.uii.ac.id/JEKI/article/view/36230
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