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Measuring the level of muzakki satisfaction on Zakat institution performance

Author

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  • Setiawan bin Lahuri
  • Rusyda Afifah Ahmad
  • A’isa Zahroturrosyidah
  • Hartomi Maulana
  • Muchammad Taufiq Affandi

Abstract

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.

Suggested Citation

  • Setiawan bin Lahuri & Rusyda Afifah Ahmad & A’isa Zahroturrosyidah & Hartomi Maulana & Muchammad Taufiq Affandi, 2025. "Measuring the level of muzakki satisfaction on Zakat institution performance," Jurnal Ekonomi & Keuangan Islam, Faculty of Economics, Universitas Islam Indonesia, vol. 11(1), pages 143-161.
    • Handle: RePEc:uii:jekife:v:11:y:2025:i:1:p:143-161:id:36230
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    References listed on IDEAS

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    1. Ika Sari Wahyuni-TD & Hasnah Haron & Yudi Fernando, 2021. "The effects of good governance and fraud prevention on performance of the zakat institutions in Indonesia: a Sharīʿah forensic accounting perspective," International Journal of Islamic and Middle Eastern Finance and Management, Emerald Group Publishing Limited, vol. 14(4), pages 692-712, February.
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