Abstract

This research aims to determine the intentions of Non-Aparatur Sipil Negara (ASN) Muzakkī or non-civil servant Muzakkī in paying zakāh at National Amil Zakāh Agency (BAZNAS) of Sidoarjo and Trenggalek Regency as well as to describe how BAZNAS of Sidoarjo and Trenggalek Regency in growing the intention of non-civil servant Muzakkī in paying zakāh. This type of research is descriptive qualitative research using primary data in the form of interviews with the person in charge of collecting funds at BAZNAS of Sidoarjo and Trenggalek Regency, three Muzakkī from BAZNAS of Sidoarjo Trenggalek Regency. Then, secondary data in the form of the Institution's vision and mission, financial reports, and magazines published by relevant institutions. The results of this research are the intentions of non-civil servant Muzakkī in paying Zakāh at BAZNAS of Sidoarjo and Trenggalek Regency, viewed from the Planned Behavior Control theory, shows that attitude toward behavior plays an essential role in the Muzakkī's intention to pay zakāh. Subjective norms and perceived behavior control are not determining factors in giving zakāh, but it is the main factor in paying zakāh through BAZNAS of Sidoarjo and Trenggalek Regency. Meanwhile, BAZNAS of Trenggalek Regency’s strategies to increase the intention of non-civil servant Muzakkī to pay zakāh is less than optimal in terms of strengthening cooperation with private institutions and collecting innovations in the non-civil servant (Non-ASN) community. However, BAZNAS of Trenggalek Regency is quite good in terms of cooperation with the private sector and innovation in raising funds by forming village UPZs, known as zakāh collection units in Karangturi and Ngulungkulon Village, Munjungan District. Regarding transparency, BAZNAS of Trenggalek Regency has published in detail on the website, while BAZNAS of Sidoarjo Regency is featured in the ZISKU monthly magazine.

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