Pandemi COVID-19 telah mempengaruhi perekonomian di seluruh dunia termasuk negara-negara di kawasan ASEAN. Di Indonesia, pertumbuhan ekonomi diprediksi negatif dan resesi terjadi, mulai dari kuartal ketiga tahun 2020. Sebaliknya, kegiatan sosial Islam termasuk sedekah menunjukkan perkembangan yang signifikan selama periode Covid-19 karena dana zakat, infak, sedekah dan wakaf yang terkumpul menjadi yang tertinggi. Studi ini menganalisis faktor – faktor yang mempengaruhi perilaku bersedekah selama pandemi Covid-19. Meski roda perekonomian sangat terguncang oleh situasi pandemi, mayoritas masyarakat masih bersemangat untuk bersedekah dalam menerapkan nilai-nilai Islam yaitu persaudaraan dan saling membantu, terutama di masa sulit ini. Regresi logistik digunakan sebagai metode untuk melihat faktor dominan yang mempengaruhi masyarakat cenderung bersedekah di tengah pandemi. Pendapatan, pendidikan dan religiusitas ternyata berpengaruh signifikan terhadap perilaku sedekah di masa pandemi Covid-19, sementara variabel kepuasan, umur, gender, status perkawinan, porsi belanja, porsi hutang, porsi investasi, sikap, norma subjektif dan perceived behavioral control tidak berpengaruh secara signifikan terhadap perilaku bersedekah masyarakat selama pandemic Covid-19.

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The COVID-19 pandemic has affected the economies throughout the globe including countries in ASEAN region. In Indonesia, economic growth is predicted to be negative and recession is happening, starting from the third quarter of 2020. In contrast, Islamic social activities including charity giving has shown an encouraging development during the COVID-19. This study analyzes the factors that affect charity behavior during the Covid-19 pandemic. Although the economy is badly affected by the pandemic situation, people are still eagerly giving charity to implement Islamic values of brotherhood and helping each other, especially during this difficult period. Regression logistics is used as a method to see the dominant factors that affect people who tend to give charity in the midst of a pandemic. Income, education and religion have a significant effect on alms behavior during the pandemic. While satisfaction, age, marital status, gender, shopping portion, debt portion, investment portion, attitude, subjective norm and perceived behavioral control have negative effect on alms behavior during the pandemic.