Do Religiosity and Socio-Economic Aspects Influence Zakat and Waqf Payment?

(Case Study of Ultra-Micro-SMEs in Indonesia Baitul Maal Wa Tamwil)
  • Permata Wulandari
  • Miqdad Rabbani


This study attempts to analyse the influence of religiosity aspects (religious life, religious issues and issues of halal product) and socio-economic factors (gender, age, income, head of household, year(s) of education, distance from Islamic microfinance, saving balance, sales, profit, food expenditure, non-food expenditure, health expense and education expense) to zakat of fitra, zakat of wealth, cash waqf and land waqf payment. A field survey is being conducted among 1469 ultra-micro-SMEs in 11 districts (Yogyakarta, Sleman, Bantul, Nogosari, Klaten, Gunung Kidul, Kulonprogo, Lombok Timur, Lombok Tengah, Mataram and Lombok Barat) in Indonesia. Data was analysed through descriptive and binary logistics analysis. This study finds that all religious aspects increase the probability of zakat and waqf payment while socio-economic influence responses in variety sign(s) depend on kinds of zakat and waqf payment. The study has significant contribution to the Baitul Maal wa Tamwil in providing maal services to ultra-micro-SMEs in Indonesia which are important to build sustainability.


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Copyright information

© The Author(s) 2019

Authors and Affiliations

  • Permata Wulandari
    • 1
  • Miqdad Rabbani
    • 1
  1. 1.Department of Management, Faculty of Economy and BusinessUniversitas IndonesiaDepokIndonesia

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