Keywords
Perceived Sharia compliance
Impact efficacy
Institutional trust
Formal zakat intention
How to Cite
Abstract
This study examines associations between perceived zakat accountability, perceived Sharia compliance, formal zakat payment intention, and two hypothesised intermediary appraisals: perceived impact efficacy and cognitive institutional trust. A cross-sectional questionnaire provided 326 eligible responses from adult zakat maal payers in South Sulawesi. Reflective measurement and specific indirect associations were assessed using PLS-SEM (SmartPLS 3). Cognitive trust had the largest direct association with formal intention (β = 0.391; f² = 0.180). Perceived accountability was indirectly associated with intention, although its direct path was not significant; perceived Sharia compliance showed direct and indirect associations. The specific serial paths were positive but small (β = 0.018 and 0.017). The model explained 29.3% of variation in stated intention. By distinguishing perceived programme effectiveness from procedural accountability, Sharia legitimacy and organisational trust, the study specifies an additional outcome-appraisal route within institutional zakat choice. The findings describe reported perceptions and intentions, not verified compliance, realised welfare effects or subsequent payments.
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