Trust as the engine of change: a conceptual model for trust building in zakat institutions

Jamaludin, Husna and Zhang, Hengchao and Syed Salleh, Sharifah Nabilah and Lacheheb, Zakaria (2025) Trust as the engine of change: a conceptual model for trust building in zakat institutions. Journal of Islamic Accounting and Business Research, 17 (8). pp. 2725-2748. ISSN 1759-0817 E-ISSN 1759-0825

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Abstract

Purpose – The purpose of this study is to examine the factors that influence people’s behaviour in paying zakat, explore their perceptions of the institutions, examine the factors that influence their trust and analyse the impact of trust on their behaviour in paying zakat to the institutions. Design/methodology/approach – A questionnaire was distributed to 740 potential Zakat payers in the Federal Territory, Malaysia. In designing the questionnaire, a systematic literature review, focus group discussions and pilot study were conducted. Descriptive analysis and partial least squares structural equation model were used with SmartPLS software. Findings – The result shows that trust, intention to pay zakat and age of the respondents have statistically significant impacts on people’s behaviour to pay zakat through institutions. Intention to pay zakat is influenced by attitudes, subjective norms and perceived behavioural control. In addition, the main common concerns expressed were lack of awareness of the importance of paying zakat, lack of transparency in zakat administration, especially in collection and distribution, and inefficiency in administration and distribution. Moreover, trust in the institutions could be established if the institution is able to fulfil its mission of collecting and distributing zakat to the entitled Asnaf and improve their welfare, as trust not only has a direct impact on people’s behaviour, but also strengthens people’s intention and influences their behaviour to pay zakat to the institutions. Research limitations/implications – This study focuses on a specific geographical area and zakat institution; hence, the study’s generalisability is limited. The use of self-reported and cross-sectional data may introduce bias and fail to capture the dynamic change of trust, intention and behaviour across time. The proposed solution of leveraging digital platforms may provide numerous hurdles and obstacles for adoption by the zakat institution.

Item Type:	Article (Journal)
Uncontrolled Keywords:	Zakat, Trust, Structural equation model, Theory of planned behaviour
Subjects:	BPH Islamic Economics > BPH531 Zakat H Social Sciences > HA Statistics H Social Sciences > HA Statistics > HA29 Theory and method of social science statistics
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences > Department of Economics Kulliyyah of Economics and Management Sciences
Depositing User:	Dr husna jamaludin
Date Deposited:	23 Oct 2026 11:57
Last Update:	23 Oct 2026 11:57
Queue Number:	2026-10-Q5807
URI:	http://irep.iium.edu.my/id/eprint/132219
Indexed In:	WOS and SCOPUS, ERA, Google Scholar

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