Determinants of individual Muslim behaviour in accomplishing Zakah, Infaq, Shadaqah and WAqf through amil institution

In Muslim-dominated regions, Zakah, Infaq, Shadaqah and WAqf (ZISWA) are philanthropic instruments to help alleviating poverty when they are managed properly. ZISWA payer pays through an institution called amil which then collect, manage and distribute ZISWA funds to the needy. Since most Muslims pay their ZISWA directly to the needy, ZISWA instruments are not powerful enough to alleviate poverty. This paper presents determinants of individual behaviour in accomplishing ZISWA through amil institution in Bangkalan District, Madura, East Java, Indonesia. Data was collected through two stages of quantitative surveys toward 117 Muslims and analysed using structural equation model with partial least square analysis. Research found that the main determinants of Muslim behaviour in accomplishing ZISWA are external factors which are related to Muslim's beliefs in and trust on amil institution. The implication is amil should provide positive stimulus to convince Muslims to use amil services as intermediary institution for ZISWA accomplishment.