UINSIUINSI
Borneo Islamic Finance and Economics JournalBorneo Islamic Finance and Economics JournalEast Kalimantan Province has considerable potential for collecting Zakat, Infaq, and Sadaqah (ZIS). To realize this potential, BAZNAS continues to optimize revenue by activating Zakat Collection Units (UPZ) within various regional government organizations and expanding the zakat collection network down to the village level. The UPZIS at Jami Jabal Nur Mosque in Samarinda Ulu District is one of the UPZIS units directly supervised by BAZNAS of Samarinda City. This study aims to determine the influence of income, religiosity, credibility, and social media on the decision to pay zakat, infaq, and sadaqah at the UPZIS using a quantitative associative approach. Through purposive sampling, a research sample of 91 respondents was obtained. The data were tested using multiple linear regression with SPSS VER.21. The results of the study show that income, credibility, and social media each do not have a significant partial effect, while religiosity has a significant partial effect. Simultaneously, income, religiosity, credibility, and social media were found to have a significant effect. The coefficient of determination indicates that 24.2% of the decision to pay is influenced by these four variables, while 75.8% is influenced by other factors outside the scope of this study.
Based on the data analysis and discussion, it can be concluded that the religiosity variable has a significant partial effect on the decision to pay zakat, infaq, and shadaqah at the UPZIS of Jabal Nur Jami Mosque in Samarinda Ulu District, while the other three variables (income, credibility, and social media) do not have a significant partial effect.However, when considered simultaneously, all four variables have a significant effect on the decision to pay zakat, infaq, and shadaqah.The coefficient of determination shows that these variables explain 24.2% of the decision to pay, while the remaining 75.8% is influenced by other factors not included in this study.
To further enhance the understanding of factors influencing the decision to pay zakat, infaq, and shadaqah, future research could explore the role of religious education and awareness campaigns in shaping individuals religious beliefs and practices. Additionally, examining the impact of social media campaigns and online platforms dedicated to promoting zakat, infaq, and shadaqah could provide valuable insights into the effectiveness of digital strategies in encouraging donations. Furthermore, investigating the influence of income inequality and economic disparities on individuals decision-making processes regarding zakat, infaq, and shadaqah could offer important implications for policy interventions aimed at promoting social welfare and reducing poverty.
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