The Effect of Communication, Fund Disbursement, and Competence on Trust, Attitudes, and Behavioral Intentions towards ZIS Institutions

Deni Nuryadin; Indupurnahayu; Didin  Hafidhuddin; Irfan Syauqi  Beik

doi:10.37641/jimkes.v14i1.4833

Authors

Deni Nuryadin Universitas Ibn Khaldun Bogor, Indonesia
Indupurnahayu Universitas Ibn Khaldun Bogor, Indonesia
Didin Hafidhuddin Universitas Ibn Khaldun Bogor, Indonesia
Irfan Syauqi Beik Institut Pertanian Bogor, Indonesia

DOI:

https://doi.org/10.37641/jimkes.v14i1.4833

Keywords:

Behavioral Intention, Philanthropy, Perceived Competence, Trust, ZIS Institution

Abstract

Zakat, Infaq, and Alms (ZIS) Management Institutions rely heavily on public trust to ensure sustainable long-term support. Despite its importance, the existing literature still lacks an integrated model linking organizational operational performance with stakeholder behavioral outcomes. This study aims to assess how institutional practices, including communication, perceived competency, and disbursement, influence trust and subsequently affect stakeholder attitudes and behavioral intentions toward ZIS institutions. This study uses a quantitative approach with a causal-descriptive design. Data were collected through a survey of ZIS Institution stakeholders and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that trust is a central factor that significantly shapes stakeholders’ attitudes and behavioral intentions. Specifically, perceived competence is the strongest and most significant predictor of trust. In contrast, the fund disbursement variable was found to be insignificant in building trust. Trust has significant predictive power in shaping attitudes, but its influence on behavioral intentions is moderate. The main contribution of this study is to provide empirical evidence that ZIS institutions’ efforts should focus on improving managerial competence and professionalism, not just on the fund distribution process, as a strategic key to increasing public trust.

Downloads

Download data is not yet available.

References

Ahmad, K., & Yahaya, M. H. (2023). Islamic social financing and efficient z akat distribution: impact of fintech adoption among the asnaf in Malaysia. Journal of Islamic Marketing, 14(9), 2253–2284.

Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211.

Ajzen, I., & Fishbein, M. (2005). The influence of attitudes on behavior. The handbook of attitudes. Red. D. Albarracin, BT Johnson & MP Zanna. Mahwah: Erlbaum, 173–221.

Al-Mekhlafi, A. G., Zaneldin, E., Ahmed, W., Kazim, H. Y., & Jadhav, M. D. (2025). The effectiveness of using blended learning in higher education: students’ perception. Cogent Education, 12(1), 245-257.

Andiani, K., Hafidhuddin, D., Beik, I., & Ali, K. (2018). Strategy of BAZNAS and Laku Pandai For Collecting and Distributing Zakah in Indonesia. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 10(1), 23-37.

Annahl, M. A. F., Al Anshory, A. C., & Aulia, M. (2021). Why do Muzaki pay zakat through institutions? The theory of planned behaviour application. Journal of Islamic Monetary Economics and Finance, 7(1), 203–226.

Ariani, N. (2020). The Influence of internal and external factors towards zakat collection of Indonesia National Board of Zakat. Global Journal Al-Thaqafah, 2(1), 41–47-59.

Arif, A., Nofrianto, M. N. R., & Fasa, M. I. (2023). The preference of Muslim young generation in using digital zakat payment: Evidence in Indonesia. Al-Uqud: Journal of Islamic Economics, 7(1), 1–16.

Barbieri, C. A., & Booth, J. L. (2020). Mistakes on display: Incorrect examples refine equation solving and algebraic feature knowledge. Applied Cognitive Psychology, 34(4), 862–878.

Bin-Nashwan, S. A., Ismaiel, A. E. A., Muneeza, A., & Isa, M. Y. (2023a). Adoption of ZakaTech in the time of COVID-19: Cross-country and gender differences. Journal of Islamic Marketing, 14(11), 2949–2979.

Bin-Nashwan, S. A., Shah, M.H , & Abdul-Jabbar;, H. (2023b). Social-related factors in integrated UTAUT model for ZakaTech acceptance during the COVID-19 crisis. Journal of Islamic Accounting and Business Research, 14(8), 1383–1403.

Birhanu, T., Deressa, B. S., Azadi, H., Viira, A.-H., Van Passel, S., & Witlox, F. (2021). Determinants of commercial bank loan and advance disbursement: the case of private Ethiopian commercial banks. International Journal of Bank Marketing, 39(7), 1227–1247.

Cahyani, U. E., Sari, D. P., & Afandi, A. (2022). Determinant of behavioral intention to use digital zakat payment: The moderating role of knowledge of zakat. ZISWAF: Jurnal Zakat Dan Wakaf, 9(1), 1–16.

Friantoro, D., & Zaki, K. (2018). Do we need financial technology for collecting zakat? Indonesian Conference of Zakat-Proceedings. Jakarta: BAZNAS Indonesia.

Gayed, J. M. (2025). Educators’ perspective on artificial intelligence: equity, preparedness, and development. Cogent Education, 12(1), 2447169.

Herman, H. (2017). Strategi komunikasi pengelolaan Zakat, Infak, dan Sedekah (ZIS) melalui media sosial. Communicatus: Jurnal Ilmu Komunikasi, 1(2), 171–190.

Hurriyaturrohman, H., Indupurnahayu, I., & Ramadhan, M. (2024). The Influence of competence, objectivity and audit structure on auditor performance (Case study at the head office of the financial and development supervision agency). Jurnal HARMONI: Jurnal Akuntansi dan Keuangan, 3(1), 60-69.

Indupurnahayu, I., Nurhayati, I., Endri, E., Marlina, A., Yudhawati, D., & Muniroh, L. (2022). Islamic bank merger and economic crisis: Event study analysis. Quality-Access to Success, 23(187), 13-25.

Jannah, R., Aqila, R., & Wardiyah, M. L. (2025). Kajian kualitatif terhadap perbedaan tingkat penyaluran dana desa antar kabupaten di Jawa Barat berdasarkan kapasitas tata kelola (Analisis data SID Kemendesa). Gunung Djati Conference Series, 56(1), 1676–1683.

Juliana, Monoarfa, H., & Adirestuty, F. (2025). Industri halal peluang dan tantangan global (T. R. M. Hidayat (ed.)). Bogor: Rajawali Buana Pusaka (Ranka Publishing).

Jun, J., & Yeo, E. (2016). Entry of fintech firms and competition in the retail payments market. Asia-Pacific Journal of Financial Studies, 45(1), 159–184.

Kyei-Akuoko, C., Mensah, R. O., Kuusongno, D. D., Ebow Yalley, C., & Darko Amponsah, K. (2025). Evaluation of blended learning: challenges, academic performance shifts, and the pros and cons in a selected Technical University. Cogent Arts & Humanities, 12(1), 243-257.

Liebendörfer, M., Büdenbender-Kuklinski, C., Lankeit, E., Schürmann, M., Biehler, R., & Schaper, N. (2023). Framing goals of mathematics support measures. In Practice-oriented research in tertiary mathematics education (pp. 91–117). Cham: Springer.

Lubis, M., Yaacob, N. I., Omar, Y., Dahlan, A. A., & Rahman, A. (2011). Enhancement of zakat distribution management system: case study in Malaysia. In International Management Conference 2011 Proceedings (Vol. 4, No. 2, pp. 1-10). Selangor: International Islamic University Malaysia.

Mashadi, M., Supriadi, Y., & Mulyana, M. (2025). Manajemen bisnis syariah. Bogor: Kesatuan Press.

Muflih, M. (2023). Muzakki’s adoption of mobile service: integrating the roles of technology acceptance model (TAM), perceived trust and religiosity. Journal of Islamic Accounting and Business Research, 14(1), 21–33.

Mullen, A., Happell, B., Hamilton, B., & Skinner, S. (2025). Understanding the consumers’ experiences of safewards: A qualitative exploratory study. International Journal of Mental Health Nursing, 34(1), 70-82.

Mulyana, M., Rainanto, B. H., Sulistiono, S., Fadillah, A., & Said, J. (2025). Digital entrepreneurship on purchase decisions: analysis of content-based business, online store, and business matchmaking. Indonesian Journal of Business and Entrepreneurship (IJBE), 11(1), 29-29.

Mulyana, M., & Puspitasari, R. (2019). Pengelolaan lembaga keuangan sosial berbasis kepercayaan dan profesionalisme. Jurnal Ilmiah Manajemen Kesatuan, 7(1), 21–32.

Mulyana, M. (2018). Peran kepercayaan dalam membangun kinerja organisasi dan perilaku pemangku kepentingan. Jurnal Ilmiah Manajemen Kesatuan, 6(2), 95–104.

Ninglasari, S. Y. (2021). Determinants of online zakat intention amongst Muslim millennials: An integration of technology acceptance model and theory of planned behavior. Shirkah: Journal of Economics and Business, 6(2), 227–245.

Oktavendi, T. W., & Mu’ammal, I. (2022). Acceptance model for predicting adoption of Zakat, Infaq, and Sodaqoh (ZIS) digital payments in Generation Z. Journal of Islamic Accounting and Business Research, 13(4), 684–700.

Puspitasari, R., & Mulyana, M. (2020). Pengaruh kinerja organisasi terhadap persepsi dan loyalitas pemangku kepentingan. Jurnal Ilmiah Manajemen Kesatuan, 8(2), 133–145.

Rachman, M. A., & Salam, A. N. (2018). The reinforcement of zakat management through financial technology systems. International Journal of Zakat, 3(1), 57–69.

Rusdhianto, M. F., & Setiadi, I. (2025). Manajemen penghimpunan dan penyaluran dana zakat infak sedekah di Lazismu Kabupaten Gresik. Al-Kharaj: Jurnal Ekonomi, Keuangan Dan Bisnis Syariah, 7(1), 619–634.

Said, J., Ghani, E. K., Zawawi, S. N. H., & Yusof, S. N. S. (2012). Composite performance measurement for zakat organisations. British Journal of Economics, Finance and Management Sciences, 4(1), 50–59.

Sari, D. P., & Mulyana, M. (2021). Sikap, kepercayaan, dan intensi perilaku dalam konteks organisasi jasa. Jurnal Ilmiah Manajemen Kesatuan, 9(1), 55–67.

Sari, D. P., & Putra, Y. H. S. (2024). Evaluation of ZIS Management on the implementation of SIZIPRO system in improving transparency and accountability. Iqtishodia: Jurnal Ekonomi Syariah, 9(1), 12-21.

Utami, P., Suryanto, T., Nasor, M., & Ghofur, R. A. (2020). The effect digitalization zakat payment against potential of zakat acceptance in national Amil zakat agency. Iqtishadia, 13(2), 216.

Yahaya, M. H., & Ahmad, K. (2018). Financial inclusion through efficient zakat distribution for poverty alleviation in Malaysia: Using fintech & mobile banking. In Proceedings of the 5th International Conference on Management and Muamalah (pp. 15-31), Selangor: Universiti Islam Selangor.