Determinant Factors Influencing Muzakki Preferences in Paying Agricultural Zakat: A Case Study of Farmers in Mandastana District, Barito Kuala Regency

This study aims to analyze the determinants of muzakki preference in paying agricultural zakat in Mandastana Sub-district, Barito Kuala Regency. The variables studied include religiosity, understanding, awareness, knowledge, and income. This type of research is field research with descriptive quantitative approach. Data were collected through a Likert-scale questionnaire distributed offline and online to muzakki who are rice farmers and have reached the nisab. The sample was determined using the Lemeshow formula because the population was not known with certainty. Based on the results of the questionnaire to 100 farmers, it is known that the majority of muzakki (90%) prefer to distribute zakat directly to beneficiaries, 7% through BAZNAS, and 3% through LAZ. The analysis shows that knowledge and income have a significant effect on muzakki preference, while religiosity, understanding, and awareness are not significant. This finding confirms the need to improve zakat literacy and institutionalization to increase muzakki compliance and participation.