Pengaruh Sosial dan Reputasi Lembaga terhadap Keputusan Muzaki ASN dalam Pembayaran Zakat melalui Sistem Pemotongan Gaji di BAZNAS Kabupaten Mojokerto dengan Religiusitas sebagai Variabel Moderasi

The Influence of Social Factors and Institutional Reputation on ASN Muzaki Decisions in Zakat Payments Through the Salary Deduction System at BAZNAS Mojokerto Regency with Religiosity as a Moderating Variable

Penelitian ini bertujuan untuk menganalisis pengaruh sosial dan reputasi lembaga terhadap keputusan muzaki ASN, serta menguji peran religiusitas sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dengan desain asosiatif. Sampel sebanyak 130 responden ditentukan melalui purposive sampling. Data dikumpulkan menggunakan kuesioner skala Likert dan dianalisis dengan Structural Equation Modeling berbasis Partial Least Squares (SEM-PLS) melalui SmartPLS 4.0. Hasil penelitian menunjukkan bahwa pengaruh sosial, reputasi lembaga, dan religiusitas berpengaruh positif dan signifikan terhadap keputusan muzaki. Religiusitas terbukti memoderasi pengaruh sosial terhadap keputusan muzaki, namun tidak memoderasi pengaruh reputasi lembaga. Penelitian ini menegaskan bahwa keputusan berzakat ASN dipengaruhi norma sosial, religiusitas, dan reputasi lembaga, sehingga perlu penguatan lingkungan sosial, institusi, dan nilai keagamaan.

Kata Kunci: Pengaruh Sosial, Reputasi Lembaga, Religiusitas, Keputusan Muzaki, Zakat ASN, SEM-PLS

This study aims to analyze the influence of social factors and institutional reputation on the decisions of civil servant (ASN) muzaki, as well as to examine the role of religiosity as a moderating variable. This research employed a quantitative approach with an associative research design. The sample consisted of 130 respondents selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results indicate that social influence, institutional reputation, and religiosity have a positive and significant effect on muzaki decisions. Religiosity is proven to moderate the influence of social factors on muzaki decisions, but it does not moderate the influence of institutional reputation. This study confirms that ASN's zakat decisions are influenced by social norms, religiosity, and institutional reputation, so it is necessary to strengthen the social environment, institutions, and religious values.

Keywords: Social Influence, Institutional Reputation, Religiosity, Muzaki Decision, Civil Servant Zakat, SEM-PLS.