![](bg2.png)
has a strong religiosity tends to perform the actions
commanded in his religion. Zakat is one of the pillars
of Islam, so a devout Muslim will pay zakat. The
stronger the level of a person's religiosity the stronger
their istiqomah in performing religious orders,
including the implementation of zakat. Then the trust
(muzakki on the zakat processing agencies) is
believed to play a role in establishing customer
perceptions in their relationship with service
companies (Cronin and Taylor 1992: 23). Based on
the letter An-Nahl verse 116 written above, zakat
employees management agencies must be honest with
everything about the products and services they
offered, so that the muzakkitrust in the institution
will be maintained. If the trust of muzakki has been
maintained then it is not impossible muzakki will pay
zakat istiqomah through zakat institution.
2 LITERATURE REVIEW
2.1 Zakah
According to the term fiqh Islam, zakat means the
property that must be excluded from the wealth of the
rich to be delivered to those who are entitled to
receive it, with the rules that have been determined in
syara' (Anshori, 2006: 12). The legal basis of zakat is
set within QS. Al Baqarah verses 110.
2.2 Religiosity
According to Glock and Stark in Ancok and Suroso
(2001) religiosity is how far the knowledge, how firm
belief, how diligent the implementation of worship
and how deep appreciation of one's religion.
Ratnasari (2015) mentioned in his research, the
dimension of religiosity are as follows: Dimension of
Faith (Aqidah), Dimension of Religious Practice
(Shariah) Dimension of Experience (Ihsan)
Dimension of Knowledge of Religion (Science)
Dimension of Approach (Akhlaq).
2.3 Trust
Dabholkar (1995) mentions, consumer confidence
depends on the consumer experience in consuming
goods or services and receive good information from
service providers. Morgan and Hunt (1994)
mentioned that there are six indicators of trust, such
as consistent service delivery, offering quality
products, open in the delivery of information about
the products offered, timeliness in product service,
good response, and good impression.
2.4 Istiqomah Muzakki
According to Tasmara (2001: 173) that istiqomah
translated as a form of inner quality that gave birth to
consistent attitude (obedient principle) and firm
stance to establish and shape something towards the
perfection or better conditions. Tasmara (2001) adds,
the four elements contained in istiqomah attitude,
namely: Commitment, Consistence, Consequence,
and Continuous (Echols and Shadily 2006: 144).
3 METHODOLOGY
The approach used in this research is quantitative
approach. In the data collection procedure, the
researcher took the entire population of muzakki who
had paid zakat on zakat management institution
which is a resident of Surabaya. While the sample in
this study is 60 muzakki who have paid zakat on zakat
management institution that domiciled in Surabaya.
This is based on the opinion of Gay and Diehl (1992:
146) that the sample should be as big as possible.
Sampling technique using Probability Sampling by
using accidental sampling or simple random
sampling. This is because the collection of sample
members from the population is done randomly
regardless of the strata within the population. This is
done when the members of the population are
considered homogeneous.
4 RESULTS AND DISCUSSION
Table 1: Multiple linear analysis.
Unstandardized
Coefficients
Unstandardized
Coefficients
The results of the test above, obtained the regression
equation as follows:
Y=(1,403)+0,237X
1
+0,205X
2
+e
Information:
Y : Istiqomah Muzakki variable
X
1
: religiosity variable
X
2
:trust variable
e :standard error
ICIEBP 2017 - 1st International Conference on Islamic Economics, Business and Philanthropy
618