The COVID-19 pandemic has severely affected Indonesia’s economy and society, causing economic contraction, increased unemployment, and rising poverty levels (Hudaefi & Beik, 2020). Simultaneously, this crisis has led to changes in donation patterns, particularly an increase in digital donations ((Hudaefi & Beik, 2020); (Masrizal et al., 2023)). Islamic social finance instruments, especially Zakat, Infaq, and Sadaqah (ZIS), have been crucial in mitigating economic and social impacts. ZIS are forms of Islamic charitable giving aimed at wealth distribution and aiding those in need (Kasri, 2013). During the pandemic, ZIS have become vital resources for supporting affected communities (Handiasti & Rohim, 2023). Given this situation, the Indonesian Hijrah community has gained considerable attention. The Hijrah community comprises young Muslims committed to stringent adherence to Islamic principles (Annisa, 2018). This group has an increasing influence on Indonesian society, particularly in religious-based donations ((Sahlani et al., 2019); (Hasanah & Islami, 2023)).

This research investigates the factors influencing ZIS donations within the Hijrah community during the COVID-19 pandemic. The main objective is to understand the community’s donation behavior during a crisis and the factors affecting their donation decisions. This study is significant because such an understanding will help Islamic charitable organizations develop effective strategies for fundraising and promoting participation in ZIS donations. The conceptual framework of this study is based on the Theory of Planned Behavior (TPB) (Ajzen, 1991) and incorporates additional factors relevant to the context of religious donations. This study considers five factors: religious strictness, altruism, social norms, perceived behavioral control, and organizational image. Previous research has demonstrated the importance of these factors in ZIS donation decisions ((Lee & Kim, 2023); (Li et al., 2022); (White et al., 2023)). However, research on Hijra communities is limited, especially during the COVID-19 pandemic, which exacerbated challenges and hindered further research.

This study fills a gap in understanding the donation behavior of the Hijrah community during a crisis. The research findings have significant implications for Islamic charitable organizations in developing effective fundraising strategies and can be applied to formulating social policies related to religious donations. In terms of research methodology, this study employs ordinal logistic regression analysis to examine the differences in levels of interest in ZIS donations during the pandemic. This method allows us to analyze in detail the influence of various factors on the level of interest in donations (Hosmer & Lemeshow, 2000). This study uses primary data collected through an online survey of 255 respondents from the Hijrah community in Indonesia. The survey instrument was designed based on previous studies and was adapted to the context of the COVID-19 pandemic ((Lee & Kim, 2023); (Li et al., 2022); (White et al., 2023)). Data were collected during the peak of the pandemic in Indonesia, providing a unique snapshot of donation behavior during this critical period.

This study focuses on understanding the factors influencing ZIS donations in Indonesia’s Hijrah community during the COVID-19 pandemic. The results provide valuable insights for Islamic charitable organizations and policymakers, aiding the development of effective strategies to promote ZIS donations and support economic and social development in Indonesia. In the following section, we review relevant literature to establish a theoretical foundation for this study.

Zakat, Infaq, and Sadaqah: Definition and Significance

The zakat fitrah refers to the zakat that a Muslim pays during Ramadan. Conversely, zakat mal is levied on an individual's wealth that meets the required threshold (haul and nishab) at a rate of 2.5 percent (Aji et al., 2021). Infaq and sadaqah are voluntary contributions made by Muslims to deserving recipients motivated by honest intentions and seeking pleasure from Allah SWT. The information presented by the Accounting Standards (PSAK) 109 also shows that infaq and sadaqah are voluntary donations despite their allocation status (Fadhilatunisa et al., 2020). Zakat is defined as a human relationship created through mutual assistance and divine values to serve as a builder of humanity and a source of socioeconomic funds for Muslims (Asnaini & Oktarina, 2017)(Manurung, 2014). It has been reported to impact individuals and communities by rejecting selfishness, wealth hoarding, and greed at the individual level and reducing poverty at the community level (Yuniar et al., 2021).

Theoretical Framework: Theory of Planned Behavior

The Theory of Reasoned Action (TRA) by Ajzen and Fishbein (Al-Suqri & Al-Kharusi, 2015), updated to the TPB, was adopted in this study. According to the TPB, a person's decision to take action is influenced by their purpose or interest in the action (Kasri & Ramli, 2019)(Ramadan et al., 2017). Furthermore, intention is influenced by attitudes, as explained in the TRA, and subjective norms and behavioral control, which have been altered in the TPB (Usuwa et al., 2020). However, this study specifically focuses on the variables of subjective norms and perceived control based on this theory. These variables are combined with additional predictors believed to influence driving intention, particularly the intention to pay ZIS. Other predictors include religiosity, altruism, and institutional image.

Factors Influencing ZIS Payment Decisions

The decision to pay Zakat, Infaq, and Shadaqah (ZIS) is influenced by various factors, including religiosity, altruism, subjective norms, behavioral control, and institutional image. These factors interact in complex ways and are often mediated by technological advancements and socioeconomic factors. The following sections explore these influences in detail and draw insights from recent research.

Religiosity

Religiosity is the extent to which individuals believe in and value religious figures, practice religious teachings, and participate in religious activities. This involves earnest and genuine religious engagement rather than nominal adherence (Iddagoda & Opatha, 2017).

Religiosity is a significant factor that influences ZIS payment decisions. It reflects the degree to which individuals adhere to religious beliefs and practices that motivate them to fulfill religious obligations, such as ZIS payments. Religiosity positively influences the decision to pay ZIS, as seen in the context of the Baitul Mal Sigli, Pidie Regency (Desiana et al., 2022). However, in some cases, such as in the Jabodetabek community, religiosity was found to have a negative and insignificant effect on the intention to pay ZIS through e-wallets (Abriyansyah & Rohim, 2023). Thus, while religiosity is generally a strong motivator, its impact can vary depending on the payment method and context.

H3: Subjective norms significantly influence the decision of the Hijrah community to pay ZIS.

Altruism

Altruism is often defined as a motivational state in which the primary goal is to benefit others. It is distinct from prosocial behavior, which may include self-serving motives (Nair, 2002). Psychological altruism involves actions motivated by genuine concern for others, such as sympathy and loyalty, which have evolved through natural selection mechanisms such as kin selection and reciprocal altruism (Nair, 2002). Altruistic behavior is driven by egoistic and altruistic motivations. While some acts are performed for personal psychological or social benefits, others are genuinely aimed at improving the welfare of others (Radovanović, 2019).

Altruism or the selfless concern for others' well-being is inherently linked to the concept of ZIS. While specific studies on the direct impact of altruism on ZIS payment decisions are limited, the underlying principle of helping others aligns with the motivations for ZIS contributions. The altruistic nature of ZIS is often reinforced by religious teachings that encourage giving as a form of worship and community support (Desiana et al., 2022). H2: Altruism significantly influences the decision of the Hijrah community to pay ZIS.

H4: Behavioral control significantly influences the decision of the Hijrah community to pay for the ZIS.

Subjective Norms

Subjective norms refer to an individual's perception of social pressure regarding a specific behavior determined by their normative beliefs about others' expectations and the motivation to comply with these beliefs (Forward, 1997). This concept is crucial for understanding how social influence shapes individual decision-making processes, highlighting the role of societal expectations in guiding behavior (Burger, 2001). While subjective norms are often linked to behavioral intentions and serve as strong predictors, there is some controversy regarding their measurement and relevance in various contexts (Eckhardt et al., 2008)(Forward, 1997).

Social Norms Theory emphasizes the importance of distinguishing between perceived and actual behaviors, which can lead to misjudgments in decision-making (Pariera, 2013). This distinction is particularly relevant when considering how individuals may overestimate or underestimate the prevalence of certain behaviors within their social groups, potentially influencing their actions. Understanding this dynamic can provide valuable insights for researchers and practitioners seeking to influence behavioral changes in various domains.

In the context of charitable giving, subjective norms mediate the relationship between the opportunity and intention to donate, enhancing the likelihood of individuals engaging in donation activities when they perceive social approval or pressure (Susanto et al., 2022). For ZIS payments, subjective norms can significantly influence decisions, often mediated by the perceived expectations of family, friends, and religious communities. Although not explicitly covered in some studies, the role of subjective norms can be inferred from the emphasis on community and social influences in religious practices and the promotion of ZIS payments (Agustiyani et al., 2023). This insight highlights the importance of considering cultural and religious contexts when studying the impact of subjective norms on charitable giving behaviors.

H3: Subjective norms significantly influence the decision of the Hijrah community to pay ZIS.

Behavioral Control

Behavioral control, a critical aspect of human psychology, is the capacity to manage exposure to stressors, which can decrease stress and enhance resilience against future challenges (Blythe et al., 2023). This concept is not merely a singular ability but a unified regulatory system that integrates cognitive, emotional, and volitional subsystems, collectively shaping an individual's unique pattern of self-regulation (Sergienko et al., 2023).

Behavioral control is pivotal in religious and charitable practices, particularly in the payment of ZIS through digital platforms. The decision to utilize these digital methods is influenced by a complex interplay of factors, all of which relate to an individual’s ability to manage and regulate their behavior in the face of new technologies and practices. Among these factors, perceived security and trust are critical in the decision-making process. Users must feel confident that their transactions are secure and that the digital payment system is reliable (Mahendra et al., 2024) (Rachmat et al., 2020). This sense of security significantly impacts the likelihood of individuals engaging in digital ZIS payments, highlighting how behavioral control in this context is closely tied to risk assessment and trust (Abriyansyah & Rohim, 2023).

The ease of use and perceived usefulness of these platforms are equally important in shaping an individual's behavioral control regarding digital ZIS payments. When technology is userfriendly and perceived as enhancing performance, individuals are more inclined to adopt it for their ZIS transactions (Rakhmania et al., 2024). This aspect of behavioral control demonstrates how cognitive and volitional subsystems interact because users evaluate the benefits and ease of use, ultimately deciding to incorporate these new methods into their religious practices.

Understanding these multifaceted influences is crucial for developing effective digital payment systems that cater to the unique needs and concerns of individuals who make ZIS contributions. By addressing the issues of security, usability, and social acceptance while considering the religious and motivational aspects of ZIS payments, digital platforms can better serve the Muslim community in fulfilling their religious obligations and charitable intentions.

H4: Behavioral control significantly influences the decision of the Hijrah community to pay for the ZIS.

Institutional Image

Institutional image encompasses the perception and reputation of an institution, as constructed through various cognitive and communicative processes. It is a multifaceted concept that involves internal and external perceptions shaped by symbolic, social, and communicative elements (Fedotova, 2022). This image is deeply rooted in semiotic traditions, where it indicates an object by virtue of similarity, involving metaphorical expressions and the transformation of images through processes such as habitualization and metaphorization (Fedotova, 2022). Internally, it includes the image of leaders and staff, while externally, it encompasses the perceptions of the target audience regarding the quality of services, organizational culture, and the environment (Reaboi-Petrachi, 2023). Institutional image is crucial in how an organization is perceived by its stakeholders, influencing its attractiveness, credibility, and overall success (Sotello et al., 2018)(Zaghloul et al., 2010).

The decision to pay ZIS is influenced by a complex interplay of factors that significantly impact the institutional image of organizations that manage these funds. Effective promotion and high-quality services have been shown to enhance individuals' willingness to contribute during the COVID-19 pandemic at the Atas Awan Yogyakarta Social Institution (Agustiyani et al., 2023). Income level and religiosity are also crucial in this decision-making process, although their impacts can vary across contexts. While some studies found a positive effect of religiosity in certain settings, others revealed no significant impact, highlighting the need for institutions to consider regional and cultural variations (Agustiyani et al., 2023)(Desiana et al., 2022).

Technology acceptance has become increasingly important in the digital era. The Technology Acceptance Model emphasizes that perceived usefulness and ease of use significantly influence the adoption of digital payment methods for ZIS (Rakhmania et al., 2024). Trust and ease of use are particularly crucial for enhancing an institution's image as reliable and user-friendly (Abriyansyah & Rohim, 2023). For the younger demographic, especially Generation Z, accountability is a key factor influencing their decision to pay ZIS online.

Given the varying effects of these factors based on demographics and regions, institutions should tailor their strategies to meet the specific needs and preferences of their target audience. By comprehensively addressing these multifaceted influences, organizations can enhance their image, encourage greater participation in ZIS, and ultimately fulfill their mission more effectively in serving the community and upholding religious obligations.

H5: Institutional image significantly influences the decision of the Hijrah community to pay ZIS.

Therefore, the framework for this research was developed based on a theoretical description, previous research, and logic, as indicated in Figure 1.

Research Design and Objectives

This study employs a quantitative approach with a descriptive design to identify the factors influencing the Hijrah community’s interest in paying ZIS during the COVID-19 pandemic. This study specifically examines the impact of five independent variables—religiosity, altruism, subjective norms, behavioral control, and institutional image—on the Hijrah community’s decision to contribute to ZIS during the COVID-19 pandemic.

Population and Sample

The study population comprised individuals identified as members of the Hijrah community in Indonesia. This included individuals who participate in online and offline Hijrah community activities, such as attending religious gatherings, following Hijrah-related social media accounts, and engaging in online forums and discussions. Given the absence of a comprehensive database or official records documenting the exact number of individuals within the Indonesian Hijrah community, this study considers it an unbounded population (Bungin, 2009).

Owing to the unbounded nature of the population, this study employed a non-probability sampling technique, specifically purposive sampling. This method allowed for the selection of participants who met specific criteria relevant to the research objectives. The inclusion criteria for this study were as follows: (1) individuals who self-identified as part of the Hijrah community, (2) individuals who had a source of income and/or employment, and (3) individuals who made payments toward ZIS during the COVID-19 pandemic. Based on these criteria, 255 respondents were selected.

Data Collection

This study used primary and secondary data. The primary data were collected using a questionnaire distributed to 255 respondents. The questionnaire comprised 33 questions, with 30 questions using a Likert scale and 3 questions employing a Guttman scale. The Likert scale measures respondents' level of agreement or disagreement with various statements related to the independent and dependent variables. The Guttman scale assesses respondents' behaviors or actions related to ZIS payments.

Secondary data were gathered through an extensive review of the relevant literature, including books, journal articles, news articles, and reports. This review provided a comprehensive understanding of the theoretical framework, previous research findings, and contextual information related to ZIS, the Hijrah community, and the impact of the COVID-19 pandemic.

Data Analysis

Data were analyzed using ordinal logistic regression. This statistical technique is appropriate for analyzing the relationship between a dependent variable with multiple ordered categories (low, medium, and high interest in paying ZIS) and several independent variables, including religiosity, altruism, and subjective norms.

This statistical technique is appropriate for analyzing the relationship between a dependent variable with multiple ordered categories (low, medium, and high interest in paying ZIS) and several independent variables, including religiosity, altruism, and subjective norms. Ordinal logistic regression allowed us to determine the extent to which the level of individual interest in paying ZIS during the COVID-19 pandemic was influenced by these indicators. The dependent variable, interest in paying ZIS, is measured on three levels: (1) low interest (a lack of understanding or belief in the importance of paying ZIS or other limiting factors such as financial constraints); (2) moderate interest (a belief and interest in paying ZIS but influenced by certain conditions, such as financial or social factors that may encourage or inhibit the frequency of ZIS payments); (3) high interest (strong and consistent beliefs in ZIS payments, probably influenced by a high level of religiosity, a supportive social environment, or awareness of social responsibility).

The choice of ordinal logistic regression was justified because of the ordinal nature of the dependent variable and the presence of multiple independent variables. This technique allows for a robust data analysis and provides insights into the factors that significantly influence the interest in paying ZIS during the COVID-19 pandemic.

Ordinal Logistic Regression Model

The ordinal logistic regression model used in this study is based on the cumulative logit model (Hosmer & Lemeshow, 2000), which compares the cumulative probability of a respondent belonging to a specific or lower category of the dependent variable to the probability of belonging to a higher category. The model can be expressed as follows:

[ ( ≤ │ )] = \ j|xi)} \right\rbrack \end{document} ]]>

= (1)

=

= β_{0j + Xi}^T β

where,

The ordinal logistic regression model for this study, with three categories of dependent variables (low, medium, and high interest in paying ZIS), is as follows:

Logit 1 [ ( ≤ 1│ )] =

= β_{01 + Xi}^T β (2)

Logit 2 [ ( ≤ 2│ )] =

= β_{02 + Xi}^T β

These equations represent two logit functions that estimate the probability of a respondent belonging to the low-or medium-interest category versus the high-interest category. The coefficients (β) obtained from the ordinal logistic regression analysis will provide insights into the direction and significance of the relationship between each independent variable and the likelihood of belonging to a particular interest category.

Ethical Considerations

This study adhered to ethical research guidelines. Informed consent was obtained from all participants to ensure their voluntary participation and understanding of the research objectives. Anonymity and confidentiality were maintained throughout data collection and analysis. The findings of this study will be disseminated through academic publications and presentations, contributing to the body of knowledge on Islamic philanthropy and the Hijrah community.

Validity and Reliability Test

Validity was tested using Pearson’s product-moment correlation method, which involves calculating the correlation between the question item scores and the total score (Umar, 2000). An item is said to be valid when the value of r_count > r_table (df=253=0.138) is at a significance level of 5%, and the test showed that all the question items in each independent variable had an r count > r table (0.138) at = 0.05—they were all valid.

Reliability was tested using Cronbach’s alpha, which is usually applied to items scored dichotomously, making it suitable for research using the Guttman scale. Cronbach’s alpha is considered more flexible and has the right reliability; a variable is said to be reliable when the Cronbach’s alpha value is 0.6 (Nurhasanah, 2017). Each variable used had a value greater than 0.60, indicating reliability.

Ordinal Logistics Regression Model

Notably, 11.76% of respondents paid ZIS with low interest, 51.76% were at moderate interest, and 36.47% were at high interest. The ordinal logistic regression model was estimated as follows:

The results show the ordinal logistic regression equation as follows:

( 1) = 4.690 + 0.114X1 + 0.201X2 + 0.099X3 – 0.135X4 – 0.052X5

( 2) = 7.758 + 0.114X1 + 0.201X2 + 0.099X3 – 0.135X4 – 0.052X5

where

The cut points (/cut1 and /cut2) indicate the thresholds between low and moderate and moderate and high levels of interest in paying ZIS, respectively.

Model Significance Test (Simultaneous Test)

A significance test was used to determine when the overall model was meaningful compared to the null model without predictors. Hence, the regression model was confirmed to be meaningful when the significance value was less than the alpha value (sig < 0.05), suggesting that at least one predictor variable influenced the response variable. Table 2 shows that the statistical value for the chi-square likelihood ratio was 52.90 with a p-value of 0.0000. Thus, the overall model was significant compared to the zero models without predictors, as indicated by the sig value of 0.000 < 0.05—there was at least one predictor variable influencing the response variable simultaneously.

Wald’s test (Partial test)

The Wald test was used to determine the significant predictor variables, such that a significance value less than alpha (Sig <0.05) indicated the existence of a partial influence of the predictor on the response variable. As shown in Table 3, religiosity (X1) with a p-value of 0.003 < 0.05, altruism (X2) with a p-value of 0.004 < 0.05, and subjective norms with a p-value of 0.015 < 0.05 significantly influenced the decision of the Hijrah community to pay ZIS at the 95% confidence level.

Coefficient of Determination

The magnitude of the coefficient of determination in the ordinal logistic regression model was determined using the McFadden value (Pseudo R2). However, Table 2 shows that the value was 0.108 or 10.8%—the independent variables of religiosity, altruism, subjective norms, behavioral control, and institutional image can explain 10.8% of the variations observed in the interest in paying ZIS by the Hijrah community. Harlan (2013) stated that Pseudo R2 has a value range of 0 to 1, which cannot be interpreted as the coefficient of determination in linear regression. This was also supported by Gujarati (2003), who found that the factors to be considered in the logistic regression model are the indicators of model significance, the significance of the predictor variables, and the direction of the coefficients of these variables—pseudo R2 is not prioritized.

Model Interpretation

Ordinal logistic regression analysis was performed with good model results and was observed to have a real significance value that can be interpreted using the odds ratio test, as indicated in the following table.

Table 4 shows the following:

The odds ratio of the subjective norm variable is 1.10-a one-unit increase in the subjective norm can increase the chance of ZIS interest in the high category by 1.10 times compared with the medium and low categories.

The religiosity variable had a positive coefficient of 0.114 and a significance (p) of 0.003. This result shows that a higher level of religiosity led to greater interest to pay ZIS during the COVID-19 pandemic. Thus, the Hijrah community’s payment of ZIS during the COVID-19 pandemic is influenced by various aspects of religiosity, such as the belief in the existence of rewards and consequences of punishment for every good and bad deed, the frequency of religious practices, and the comprehensive understanding of religion, particularly the law in paying zakat and sadaqah. Moreover, the Hijrah community is a conscious group that lives actively according to religious principles. The challenging times brought about by the COVID -19 pandemic have reinforced their spiritual role in assisting others, intensifying their commitment to fulfilling religious duties as a means of social responsibility and promoting spiritual well-being. This is in line with the findings of Handayani et al. (2019) and Mulyana and Wahyuni (2018) but contradicts (Ramadan et al., 2017) that religiosity does not have any significant influence on the decision to pay for ZIS.

They possess a genuine desire to give without seeking recognition and willingly sacrifice their time, energy, and resources for others. These factors are particularly significant, as many individuals have been adversely affected by the pandemic, experiencing economic hardships resulting from factors such as restrictions on community activities and job termination. Therefore, it can be concluded that the Hijrah community has demonstrated a strong commitment to social welfare. This supports the results of (Muda et al., 2006) that altruism is the factor driving ZIS interest but contradicts the findings of Amalia et al. (2020) and Sadri (2019).

Altruism also emerged as a significant factor, highlighting the compassionate nature of the Hijrah community. Witnessing the widespread economic and social hardships caused by the pandemic likely fueled their empathy and motivated them to alleviate their suffering through increased contributions from ZIS. This finding aligns with previous research that emphasizes the role of altruism in charitable giving (Muda et al., 2006).

The subjective norms variable also had a positive coefficient of 0.099 and significance (p) of 0.015. This indicates the influence of social networks on the decisions of Hijrah community members to pay ZIS during the COVID-19 pandemic. Thus, another factor that motivates the Hijrah community to contribute to ZIS during the pandemic is social encouragement or influence, such as support from family, friends, co-workers, important people, and social media. Within Hijrah communities, which typically exhibit strong social connections and shared principles, community members may feel obligated to adhere to communal standards when fulfilling religious duties, such as contributing to ZIS payments. This impact is strengthened by an atmosphere that fosters and encourages Islamic charitable behaviors, such as engaging in religious studies or participating in small groups that conduct activities aimed at assisting individuals in need. This was in line with the research of Bidin et al. (2009) and (Heikal et al., 2014) but contrary to the findings of Andam and Osman (2019).

Behavioral control was found to have no significant influence on the decision of the Hijrah community to pay ZIS, as indicated by the negative coefficient of -0.135 and significance (p) of 0.08. Thus, difficulty, inability, and resources did not influence their decision to pay ZIS during the COVID-19 pandemic. This suggests that the Hijrah community, characterized by its unwavering commitment to religion, does not consider the factors of hardship or convenience while fulfilling its obligation to pay ZIS. Their desire to pay ZIS is mostly motivated by internal causes rather than external circumstances that affect their capabilities. This finding is supported by Andam and Osman (2019) and Kashif et al. (2015) but contradicts (Heikal et al., 2014).

The institutional image was also observed not to have any significant influence on the decision of the Hijrah community to pay ZIS, as indicated by the negative coefficient of -0.052 and significance (p) of 0.313. This result can be attributed to the fact that most respondents prefer to directly give their ZIS to the mustahik (recipients of zakat), the secretariat of mosques, Islamic boarding schools, and in cash to known individuals or those spontaneously encountered on the streets rather than going through zakat management institutions. Several factors contributed to this preference. First, individuals feel more satisfied, comfortable, and efficient when they personally channel their ZIS to the mustahik whom they know and trust. This direct interaction allows them to observe the concrete effects of wealth distribution. Second, there may be a lack of trust in the distribution process conducted by zakat management institutions because of concerns about transparency, efficiency, or personal experiences. Additionally, the limitations imposed by the pandemic, such as restricted access to zakat institutions, also played a role in this tendency, as revealed by the findings of this study. This is in line with the findings of Nur’aini and Ridla (2015) but contradicts those of Handayani et al. (2019).

This study investigated the factors influencing Hijrah communities' decisions to pay ZIS during the COVID-19 pandemic by examining the roles of religiosity, altruism, subjective norms, behavioral control, and institutional image. The findings reveal that religiosity, altruism, and subjective norms significantly impact ZIS payment decisions within this community. Thus, individuals with strong religious convictions, driven by empathy and a sense of social responsibility and influenced by their social networks, are more likely to contribute to ZIS.

Interestingly, behavioral control and institutional image did not exhibit a significant influence. Therefore, the Hijrah community's commitment to fulfilling their religious obligation of ZIS might outweigh practical considerations related to ease of payment and perceptions of institutional effectiveness. The preference for direct giving, motivated by trust

This study contributes to the understanding of Islamic philanthropic behavior by providing empirical evidence of the factors driving ZIS payments within the increasingly prominent Hijrah community. These findings offer practical guidance for ZIS management institutions seeking to increase ZIS collection. By developing strategies that resonate with the community's social and spiritual values, such as emphasizing religious duties and social responsibility, and by increasing trust and accessibility through greater transparency, ZIS institutions can engage with the Hijrah community more effectively.

However, this study is limited by its focus on the Hijrah community in Indonesia. Future research should explore these factors among more diverse Muslim populations in different sociocultural contexts to enhance the generalizability of the findings. Further research could explore other potential factors influencing ZIS contributions, such as financial literacy, the influence of specific religious teachings, and the role of technology in facilitating ZIS payments.