Indonesia Conference Directory

Zakat as one of the five pillars of Islam is obligatory worship that has material and social dimensions. In the life of the Muslim community zakat becomes Islamic philanthropy which is very important to purify property for the payers (muzaki) and improve the welfare of the recipients (mustahik). In this case zakat spending can be distributed consumptively and utilized productively. The purpose of this study is to provide an empirical explanation of amils intention to utilize productive zakat to alleviate poverty and empower zakat recipients (mustahik) to become zakat payers (muzaki). The main theory used to explain amils intention to utilize productive zakat is the theory of reasoned action with literacy as an intervening variable. The study was conducted in 13 Zakat Management Organizations (Organisasi Pengelola Zakat) in Central Java Province, Indonesia, with respondents covering 65 amil. The results of this study provide empirical support that attitudes, subjective norms and literacy have a positive effect on the intention of amil to utilize productive zakat for poverty reduction and empowerment of zakat recipients (mustahik) to pay zakat (muzaki). The results of the study also provide empirical support there is a positive influence between attitudes and amil intentions to utilize productive zakat through literacy. However, there is no positive influence between subjective norms and amils intention to utilize productive zakat through literacy. It is recommended that amils intention to utilize productive zakat needs to be improved. Increasing the intention of amil to utilize productive zakat can be pursued through fostering attitudes and increasing literary amil regarding the utilization of productive zakat to alleviate poverty and empower zakat recipients (mustahik) to become zakat payers (muzaki).