Penentu kepercayaan terhadap institusi zakat: kajian dalam kalangan pihak berkepentingan di negeri Kedah

The issue of trust in zakat institutions among the stakeholders is still being debated. This is because zakat institutions play an important role in development of Muslims economic. Therefore, the determinants of trust in zakat institutions need to be studied. Past studies in the field of zakat had discussed less about this phenomena. Therefore, the purpose of this study is to discuss the direct relationship between satisfaction of distribution, service quality, attitude, subjective norm, knowledge, religious values and reputation with trust in zakat institution. The study also examines the mediating effects of distribution satisfaction on the relationship between service quality and trust in zakat institution. Besides, attitude as a mediator on the relationship between subjective norm and trust in zakat institution was also studied. A research framework was developed, and nine hypotheses were tested. A total of 500 questionnaires were distributed to respondents of 12 districts in Kedah. Out of 500, 250 questionnaires were returned, and only 230 questionnaires usable for further statistical analysis with the response rate of 46%. All hypotheses have been tested using Partial Least Squares Structural Equation
(PLS-SEM) analysis. Results have shown that distribution satisfaction, attitude and reputation were significant to trust. Meanwhile, service quality, subjective norms, knowledge and religious values were insignificant with trust. Furthermore, this study had also indicated that distribution satisfaction plays an important role as full mediation in relationship between service quality and trust. Similarly, attitude also found plays a significant role as full mediator in relationship between subjective norm and trust. The implication of this study shall provide a good foundation to form new strategies and efforts to attract more stakeholders to pay their zakat through formal institutions.