Can Zakat System Alleviate Rural Poverty in Bangladesh? A Propensity Score Matching Approach

Sohag, Kazi; Mahmud, Kazi Tanvir; Alam, Md. Ferdous; Samargandi, Nahla

doi:10.1080/10875549.2014.999974

Cited by 38 publications

(22 citation statements)

References 17 publications

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“…Moreover, although the generation of the needed Zakat funds is an important step that policy-makers should focus attention on, further steps are required to be taken more especially on the effective utilization of the potential Zakat fund, if at all Zakat is to serve its main purpose of fighting poverty in the studied society and by extension all Muslim majority societies in general (Sohag et al, 2015). Nevertheless, as this is beyond the scope of this paper (a limitation of this study), further research is recommended in this area.…”

Section: Role Of Religiosity Onmentioning

confidence: 99%

Moderating role of religiosity on Zakat compliance behavior in Nigeria

Farouk¹,

Idris

Saad

2018

IMEFM

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Purpose This paper examines the moderating effect of religiosity in the theory of reasoned action (TRA) on intention to comply with the Zakat on employment income (ZEI). Design/methodology/approach A survey of civil servants in Kano State, Nigeria was carried out and 474 valid observations were retrieved from the 700 distributed questionnaires. Partial least squares structural equation modeling (PLS-SEM) was used to validate the instrument that measures the variables, examined the structural model and the predictive relevance of the study’s model. Findings The results revealed the suitability of both the TRA and the PLS-SEM in the study of ZEI behavioral intention in a developing country. All the hypothesized direct relationships were supported on the one hand. On the other hand, one of the two indirect relationships, subjective norm and behavioral intention moderated by religiosity was supported, but the other tests for moderating effects of religiosity on the relationship between attitude and behavioral intention was not. Practical implications Public and private Zakat institutions in Muslim majority societies in Nigeria and in other Muslim countries may use the findings to focus their attention on the formulation of policies based on the findings of the study to strengthen eligible Zakat payers’ intention to comply to further boost their Zakat collections. Originality/value This study extends the TRA in the context of ZEI by proposing religiosity as a moderator in the predictive capacity of TRA on ZEI. Moreover, the suitability for the use of PLS-SEM as a statistical tool in investigating the extended TRA with religiosity as a moderating variable as well as its implications for theory and practice were also discussed.

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Section: Role Of Religiosity Onmentioning

confidence: 99%

Moderating role of religiosity on Zakat compliance behavior in Nigeria

Farouk¹,

Idris

Saad

2018

IMEFM

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“…As a result of the prevalence of severe poverty recorded in Muslim developing countries, many attempts have been done in place by some successive governments to effectively combat the plight of poverty, but little has been achieved. However, some scholars have argued that religious belief has a considerable effect and could well be utilized for crack the hard nut of poverty in such these communities (Sohag et al, 2015). Consequently, Zakah funds would be one of the best alternatives to eradicate poverty and achieve economic prosperity more especially in oppressed Muslim societies.…”

Section: Introductionmentioning

confidence: 99%

“…Consequently, Zakah funds would be one of the best alternatives to eradicate poverty and achieve economic prosperity more especially in oppressed Muslim societies. Crucially, it has been claimed that Zakah, if well implemented, would be the "silver bullet" in which yield an interesting outcome in social security system of an unfortunate and less privileged community (Sohag et al, 2015). Admiringly, Heikal et al (2014) argued that the worldwide collection of Zakah might generate some US$600 billion annually if properly managed.…”

Section: Introductionmentioning

confidence: 99%

Do Enforcement, Religiosity and Peer Influence Zakah Compliance Behavior?

Bin-Nashwan¹,

Abdul-Jabbar²,

Aziz³

2019

IJFR

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Although Zakah (Islamic tax) is considered to be a cornerstone of Islamic social system and mechanism for eradicating poverty among Muslim communities, the realization of noble socio-economic objectives of Zakah in most Muslim countries have so far remained a mirage. They are unable to bring out the destitute poor from the poverty trap and help the oppressed to be a self-reliant as possible. Low Zakah collection is one of the most crucial reasons behind this phenomenon. Yemen, for instance, is one of the poorest low-income countries in the world. In such a hard situation, Zakah has failed to appropriately fit as a fiscal instrument in fighting the plight of poverty. Therefore, this study aims to examine the determinants of Zakah payers’ decision to comply with Zakah laws. A Survey questionnaire was administered to 500 business owners (Zakah payers) out of which 274 usable questionnaires for further analysis. Based on PLS-SEM outcomes, the study revealed that Islamic religiosity and peer influence are significantly related to business Zakah compliance, while law enforcement had no influence on compliance. The findings are relevant to Zakah authorities in Yemen and Muslim countries to focus their attention on formulation of policies to further boost Zakah collection.

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“…Sementara itu, beberapa penelitian juga menemukan penggunaan metode Yusuf Qardhawi (jika perdagangan yang sudah satu tahun dan mencapai nisab pada akhir tahun, pedagang wajib memberikan zakat sebesar 2,5% dari modal dan keuntungan) (Qardhawi, 1993;Riyanti, 2007;Siskawati, Ferdawati, & Surya, 2016). Pendekatan lainnya adalah Hafidhuddin (tarif zakat usaha adalah 2,5% dari seluruh nilai assets barang dagangan dan laba) (Siswantoro, 2012;Sohag, Mahmud, Alam, & Samargandi, 2015) dan Atiya (zakat dihitung berdasarkan modal dan keuntungan bersih akhir periode sebesar 2,5%) (Talib, Abdullah, & Abdullah, 2014;Sadr, 2015;Sula, Alim, & Zuhdi, 2010).…”

Section: Metodeunclassified

Model Pengelolaan Zakat Perusahaan

Rahim

Sahrullah

2017

jamal

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Abstrak Penelitian ini bertujuan mengungkap pengelolaan zakat perusahaan pada Bosowa Group Financial Service Makassar. Metode yang digunakan adalah deskripsi kualitatif dengan pendekatan studi kasus. Informan meliputi perusahaan asuransi dan multifinance. Hasil penelitian menunjukkan bahwa perhitungan zakat pada Bosowa Group dilakukan ketika jumlah laba perusahaan memenuhi nisab yang dihitung berdasarkan ketentuan 2,5%. Ketika perusahaan tidak mendapatkan laba, maka pengeluaran kegiatan amal diakui sebagai sedekah. Bosowa Group mengikuti model perhitungan dan pengelolaan zakat dari Syarikat Tafakul Malaysia Sdn Berhand.

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Can Zakat System Alleviate Rural Poverty in Bangladesh? A Propensity Score Matching Approach

Cited by 38 publications

References 17 publications

Moderating role of religiosity on Zakat compliance behavior in Nigeria

Moderating role of religiosity on Zakat compliance behavior in Nigeria

Do Enforcement, Religiosity and Peer Influence Zakah Compliance Behavior?

Model Pengelolaan Zakat Perusahaan

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