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The millennial generation is very techno minded, where they interact using gadgets in their daily activities, so they have the potential to become muzakki, especially in online zakat payments. There are several perceptions of the millennial generation in paying zakat online, namely awareness, level of trust, transparency, accountability and income level. The aim of this research is to determine the influence of brand awareness, level of trust, transparency, accountability and level of income on online payments and to determine the most dominant independent variables in online zakat payments. The type of data collected was primary data by distributing questionnaires directly to the millennial generation, totaling 100 respondents. The analysis method used is multiple linear regression analysis and assisted with SPSS 20. The research results show that brand awareness and the level of trust have a positive and significant influence on online zakat payments. Transparency, accountability and income level do not have a positive and insignificant influence on online zakat payments. The most dominant variable influencing online zakat payments is the level of trust.

This research is motivated by the problem of transparency carried out by the Jambi City Baznas not being able to provide trust to the wider community, lack of trust is one of the obstacles for the community to pay zakat through zakat institutions, the lack of transparency carried out by the Jambi City Baznas causes a lack of trust in the Jambi City community so that the people of Jambi City feel dissatisfied and have not used the Jambi City Baznas Institute. This research aims to (1) To find out whether there is a significant influence of transparency on Muzakki's satisfaction in paying zakat at Baznas Jambi City, (2) To find out whether there is a significant influence of trust on Muzakki's satisfaction in paying zakat at Baznas Jambi City, (3) To determine whether there is a significant influence of transparency and trust on muzakki satisfaction in paying zakat at Baznas Jambi City. In this research, researchers used the Quantitative Descriptive method. The technique used in sampling is the saturated sampling technique, namely the technique used when the entire population is used, the questionnaire method used is using a Likert scale. To collect data using Questionnaires, Interviews and Documentation. The data analysis techniques used in this research are Data Quality Test, Classic Assumption Test, Hypothesis Test, Multiple Linear Regression Analysis Coefficient of Determination. The research results show: (1) There is a significant influence between the transparency variable on the satisfaction of muzakki paying zakat at Baznas Jambi City. (2) There is no significant influence between the trust variable at Baznas Jambi City. Providing education to the entire Jambi City community that the Jambi City Baznas programs can be implemented well and can provide real transparency regarding both fund management and data input. In this way, it can maintain muzakki or become loyal to muzakki in Jambi City Baznas.

The potential of zakat maal in Islamic economics is that zakat is a fiscal instrument in economic practice that has been used since the Prophet Muhammad SAW, and based on historical records zakat has played a very important role in the income distribution mechanism in the economy. This can be realized if the potential of zakat can truly be explored effectively and efficiently. The potential of zakat maal in improving the welfare of the poor at BAZNAS Padang Lawas is that the potential for zakat increases by 5% - 10% every year. However, looking at the potential for zakat in Padang Lawas Regency and the realization of zakat, infaq and alms collection carried out by BAZNAS, it can be said that its management has reached a fairly good optimal level.    

Poverty is a long-standing problem across countries. Various kinds of efforts to alleviate poverty have been carried out by the government, of course with huge amounts of spending. The collection of funds to the society for social assistance financing can only be done through taxes and zakat. Research on the differences between tax and zakat has been widely conducted, so research on students' views on tax and zakat is needed to find out students' understanding of tax and zakat. This study used descriptive quantitative methods using data collection methods through questionnaire surveys. The results showed that new year college students who chose zakat more effectively or taxes were more effective in terms of poverty alleviation were almost balanced. However, data from BAZNAS and the Ministry of Finance shows that tax has more advantages in the amount of revenue it generates. In fact, several studies have shown empirical evidence that taxes are superior to zakat in terms of poverty alleviation. The results of this study can be used to improve the understanding of zakat and tax as poverty alleviation tools.

The purpose of this study was to examine whether there is an effect of the Internal Control System, the Application of the Statement of Financial Accounting Standards (PSAK) 109, Human Resource Competencies and the Use of Information Technology on the Quality of Financial Statements of Zakat Management Organisations (OPZ) in DKI Jakarta. This research method uses quantitative methods using primary data. This study uses a population of members of the DKI Jakarta zakat forum consisting of 1 BAZNAS and 7 LAZNAS with a total of 191 employees being the population with a resulting sample of 52 people. The data quality test used is validity test, reliability test. The data analysis techniques used are descriptive statistical analysis, classical assumption test (normality test, multicollinearity test, heteroscedasticity test), multiple linear regression analysis and hypothesis testing (t test, f test and coefficient of determination test) using Statistical Package for the Social Sciences (SPSS) software. The results of this study indicate a significant joint influence of the variables of the Internal Control System, Implementation of PSAK 109, HR Competence and Utilisation of Information Technology on the Quality of OPZ Financial Statements in DKI Jakarta.