Pengaruh Religiositas, Literasi Keuangan Syariah dan Persepsi Pendapatan terhadap Kepatuhan Berzakat Profesi pada Kalangan Dosen Muslim Generasi X di Sumatera Utara

Abstract

Zakat plays an important role in the Islamic economic system, especially in wealth redistribution and poverty alleviation. However, the level of zakat compliance in Indonesia remains low despite its significant potential. Among professionals such as lecturers, particularly Generation X, compliance in fulfilling zakat obligations has not been consistent. This study aims to analyse the influence of religiosity, Islamic financial literacy, and income perception on professional zakat compliance among Muslim Generation X lecturers in North Sumatra. The study employs a descriptive quantitative approach, distributing questionnaires to 98 respondents selected purposively from six universities. Data analysis was conducted using multiple linear regression to test the relationships between variables. The results indicate that religiosity, Islamic financial literacy, and income perception have a positive and significant influence on zakat compliance, both partially and simultaneously. This study emphasises the importance of strengthening zakat education based on religious values and Islamic financial literacy to increase zakat compliance among lecturers. These findings contribute to the formulation of zakat management strategies in higher education.