THE ROLE OF CULTURAL VALUES, KNOWLEDGE, AND TRUST IN SHAPING MUZAKKI AWARENESS IN PAYING AGRICULTURAL ZAKAT (A CASE STUDY AT BAITUL MAL IN EAST ACEH REGENCY)

Abstract

This study aims to analyze the role of cultural values, knowledge, and trust in influencing muzakki awareness in paying agricultural zakat through Baitul Mal in East Aceh Regency. The primary issue examined is whether these three variables have a significant effect on muzakki awareness, both partially and simultaneously. Data were collected through questionnaires distributed to farmers who are obligated to pay zakat. The sampling technique employed was purposive sampling, and the data were analyzed using multiple linear regression with SPSS version 21 software. The findings reveal that cultural values, knowledge, and trust have a positive and significant influence on muzakki awareness in fulfilling agricultural zakat obligations, both individually and collectively. Simultaneously, these three variables account for 33.9% of the variation in muzakki awareness, while the remaining 66.1% is influenced by other factors not examined in this study. Therefore, Baitul Mal of East Aceh Regency is recommended to continuously strengthen public trust in the institution and to consider local cultural aspects that may enhance muzakki awareness in fulfilling zakat obligations through official channels.