通过机构支付天课的动机因素:基于数字支付方案的城市和郊区天课的多群体分析

IF 2.5 Q2 BUSINESS, FINANCE
Sunarsih Sunarsih, Lukman Hamdani, Achmad Rizal, Rizaldi Yusfiarto
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引用次数: 0

摘要

目的本研究旨在实证探讨促使学生通过制度缴纳天课的几个因素,阐述其外在动机和内在动机作为影响学生天课态度和意愿改善的复合因素。本研究专门研究了通过数字手段支付天课,并将muzakki群体分为两个(城市和郊区),以供研究结果考虑。总体而言,本研究使用偏最小二乘技术和多组分析方法收集了298例木本植物的数据进行比较分析。本研究发现,不同的社会人口学因素会导致两组人使用技术的动机表现不同。此外,积极的偏好方面,如muzakki的态度,可以促进他们通过机构支付天课的动机。实际意义本研究的结果可作为改善技术服务的基础,使其更容易获得和可及。提供有关技术利用的技术后续行动,包括以社区为基础的数字平台社会化,提供在线客户服务,以响应天课的需求和利益相关者之间的协同作用,是天课机构必须履行的主要义务。独创性/价值对于研究者而言,关注“天课”作为机构支付天课干预行为的动机因素和态度的研究数量有限,尤其是对数字支付的研究。然而,在本研究中,将这些群体分为两类将有助于更深入地了解这个主题。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Motivational factors to paying zakat through institutions: a multigroup analysis of urban and suburban muzakki based on digital payment scheme

Purpose

This study aims to empirically explore several factors that encourage muzakki (zakat payers) to pay their zakat through institutions by elaborating on their extrinsic and intrinsic motivations as the composite factors regarding the attitude and intention improvement of muzakki. This study specifically studies zakat payment via digital means and categorizes the muzakki groups into two (urban and suburban) to be considered in the results.

Design/methodology/approach

Overall, this study gathers the data from 298 muzakki using a partial least squares technique the multigroup analysis to compare the analysis.

Findings

This study found that different sociodemographic aspects will result in varied performances of motivation in using technology between the two groups. Furthermore, positive preference aspects, such as muzakki’s attitude, can be a catalyst in improving their motivation to pay zakat through institutions.

Practical implications

The findings of this study can be used as a foundation to improve the technology-based services that will be more accessible and reachable. Provision of technical follow-ups regarding the utilization of technology, including community-based digital platform socializations, availability of online customer service that will respond to muzakki’s needs and synergy between stakeholders, are the primary obligations that a zakat institution must fulfill.

Originality/value

As far as the researchers are concerned, the studies focusing on the motivational factors and attitude of muzakki as an intervention in paying zakat via institutions are limited in numbers, especially studies on digital payment. In this study, however, classifying the groups into two will help gain a deeper understanding of this topic.

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来源期刊
CiteScore
4.80
自引率
22.70%
发文量
78
期刊介绍: The journal provides a dynamic forum for the advancement of accounting and business knowledge based on Shari’ah and Islamic activities that have an impact on the welfare of society. JIABR publishes articles on the interplay between Islamic business ethics, accounting, auditing and governance, in promoting accountability, socio-economic justice (adl) and everlasting success (al-falah). It seeks to inform, among others, current theoretical and empirical research and practice in Islamic accounting, auditing and corporate governance, management of Islamic organizations, accounting regulation and policy for Islamic institutions, Shari’ah auditing and corporate governance, financial and non-financial performance measurement and disclosure in Islamic institutions and organizations. All styles of research, theoretical and empirical, case studies, practice-based papers and research notes that are well written and falling within the journal''s scope, are generally welcomed by the journal. Scope/Coverage Development of accounting, auditing and corporate governance concepts based on Shari’ah Socio-political influence on accounting and auditing regulation and policy making for Islamic financial institutions and organizations Historical perspectives on Islamic accounting, auditing and financial management Critical analysis on issues and challenges on accounting disclosure and measurement, Shari’ah audit and corporate governance Controls and risks in Islamic organizations Financial and non-financial performance measurement and disclosure.
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