The Impact of Attitude toward Zakat and Intention to Pay Zakat on Zakat Compliance Behavior

Muhammad, Mumuh; Mahri, A. Jajang W.; Nurasyiah, Aas

doi:10.5220/0007086406010605

Cited by 14 publications

(19 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Literal meanings of zakah are purification and growth of wealth (Muhammad, 1980). The Almighty Allah mentions that zakah purifies the wealth and promotes its growth Promoting business zakah (Quran,9: 103).…”

Section: Literature Reviewmentioning

confidence: 99%

“…The MASB (2006) defines zakah on business as an "obligatory contribution assessed based on business assets owned by an entity that satisfy certain conditions and is to be distributed to (or spent for) specified categories of beneficiaries". Numerous authors (Al-Qardawi, 1999;Sabiq, 1985;Muhammad, 1980;Abdul Rahman, 2007) have also defined business zakah in the similar manner. For Muslim entrepreneurs, zakah on the net worth of the business is a compulsory fund for spending for the well-being of the underprivileged.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Of late, the Islamic scholars are trying to internalize and promote the visionary message of zakah and its widespread usage with a view to deriving its multidimensional benefits for society. As a part of this initiative, the concept of business zakah or corporate zakah has been conceived by the scholars (Al-Qardawi, 1999;Abdul Rahman, 2007;Sabiq, 1985;Muhammad, 1980;Saad et al, 2020) and institution (MASB, 2006) though not widely promoted yet in the Muslim societies. Accordingly, empirical evidences of business zakah are scanty and confined in the context of very few countries such as Pakistan (Ahmad and Haq, 2021), Malaysia (Noor et al, 2017) and Indonesia (Alfitr and Samarinda, 2017).…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Promoting business zakah as a product of Islamic finance to fund social causes for well-being of the underprivileged: evidence from Bangladesh

Hoque

2022

JIMA

View full text Add to dashboard Cite

Purpose This study aims to look into the scope of exploring and promoting business zakah for the enhancement of the well-being of the underprivileged in society. Design/methodology/approach This is mainly a qualitative research conducted using both primary and secondary data. Primary data have been collected from 34 business entrepreneurs in Bangladesh through semi-structured in-depth interviews. The secondary data have been collected from annual reports with a view to calculating business zakah of five business enterprises for providing an indicative picture of prospective volume of business zakah in Bangladesh. Finally, collected qualitative data have been analyzed thematically following the due procedures with a view to addressing the research questions. Findings The findings reveal that around thirty five percent of sample entrepreneurs have used business zakah fund for fully and partially financing their social projects. It also reveals that on average annual business zakah fund amounts to nearly 144m BDT (around US$1.7m) per business enterprise. These findings bear clear witness that business zakah has extensive scope and promising prospect to be an instrument of financing social projects aimed at ensuring social well-being of the disadvantaged. Practical implications The findings of this research can be used as a guide to promote business zakah to finance social programs aimed at ensuring the well-being of the underprivileged of all societies particularly of Muslim countries representing one-fourth of the world population. Originality/value Exploring and promoting business zakah as an initiative of broadening the base of zakah is an innovative move and net addition to the literature of Islamic finance. It contributes greatly to the poverty alleviation movement in the sense that Muslim business entrepreneurs will now find their business zakah fund readily available to finance their social projects aimed at ensuring well-being of the impoverished.

show abstract

Section: Literature Reviewmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Promoting business zakah as a product of Islamic finance to fund social causes for well-being of the underprivileged: evidence from Bangladesh

Hoque

2022

JIMA

View full text Add to dashboard Cite

show abstract

“…109 tentang Akuntansi Zakat dan Infak/Sedekah, dana amiI merupakan dana yang diperuntukkan bagi amil dan digunakan untuk pengelolaan, yang berasal dari bagian amiI atas dana ZIS serta dana Iain (PSAK Nomor 109, 2008). Dana amil menurut Muhammad (2008) dipakai sebagai biaya untuk kegiatan operasionaI amiI daIam mengeIoIa dana zakat. Oleh karena itu, dana amiI dapat disamakan dengan biaya operasionaI.…”

Section: Pendahuluanunclassified

Analisis Tingkat Zakat Disbursement Efficiency Di Lembaga Amil Zakat Nasional (Laznas) Daarut Tauhid (Dt) Peduli

Gholiyah

Hasanuddin²,

Wati³

2023

LIKUID: Jurnal Ekonomi Industri Halal

View full text Add to dashboard Cite

Pengeloaan zakat suatu lembaga zakat dapat diketahui berdasarkan efisiensi penyaluran zakat (zakat disbursement efficiency) dengan membandingkan dana zakat terkumpul dengan dana zakat tersalurkan. Pada Lembaga Amil Zakat Nasional (LAZNAS) Daarut Tauhid (DT) Peduli ditemukan bahwa jumlah dana zakat terkumpul dan dana zakat tersalurkan pada periode 2017-2021 cukup fluktuatif. Berdasarkan hal tersebut, penelitian ini dilakukan untuk mengetahui dan menganaIisis pengaruh distribusi zakat dan dana amil zakat terhadap zakat disbursement efficiency di LAZNAS Daarut Tauhid (DT) PeduIi periode 2017-2021, apakah hasil distribusi zakat dan penggunaan dana amil zakat ini dapat mempengaruhi tingkat keefisienan penyaluran zakat atau tidak. Metode deskriptif verifikatif dengan pendekatan kuantitatif digunakan sebagai metode penelitian. Uji statistik yang digunakan adalah analisis deskriptif, uji asumsi klasik dan analisis asosiatif yang meliputi analisis regresi, analisis korelasi, analisis koefisien determinasi, uji t dan uji F. Adapun hasiI peneIitian ini menunjukkan distribusi zakat berpengaruh positif signifikan terhadap zakat disbursement efficiency sebesar 41,5%. Sedangkan dana amil zakat berpengaruh negatif tidak signifikan terhadap zakat disbursement efficiency sebesar 21%. Secara simultan, distribusi zakat dan dana amiI zakat berpengaruh signifikan terhadap zakat disbursement efficiency sebesar 71,9%.

show abstract

“…Several studies have shown that the effectiveness of distribution in donating that is felt by donors has a positive effect in this case with the use of technology, including those carried out by (Ninglasari & Muhammad, 2021) analyze the role of digitalization in the management of zakat during the Covid-19 pandemic, (Kusumawardani, 2020) examines the influence of the quality of public governance, accountability and effectiveness on the intention of members of the Yogyakarta Indonesian Chinese Islamic Association (PITI) in paying zakat, (Muhammad & Saad, 2016) regarding the quality, accountability and effectiveness of public governance on the intention to pay zakat, (Hudaefi & Beik, 2020) Learn about digital zakat campaign tools during the Covid-19 outbreak, (Cahyani et al, 2022), developing the UTAUT model by adding zakat knowledge as a moderating variable on interest in paying zakat using a digital platform, (Wang et al, 2019) found that perceived donor effectiveness has a positive effect on the intention to donate through crowdfunding, (Farooq et al, 2020) presents a blockchain-based charity management platform that aims to provide a safe, transparent and efficient system for donations, (Kashif et al, 2018) found that informants or zakat actors prefer to donate zakat directly, this is due to a lack of trust in zakat institutions, (Choi et al, 2019) examines the mediating effect of online donations on youth donation awareness, as well as the pathways of online donations to intention to donate again in the future, (Rahman & Idrus, 2022) analyze the factors that influence online zakat payments, (Maleki & Hosseini, 2020) analyze the factors that influence the intention to donate through mobile payment applications, (Wiharjo & Hendratmi, 2019) about interest in paying zakat, infaq and alms online in Kuala Lumpur, (Jamaludin et al, 2017) regarding the perception of the use of zakat, infaq and alms online in Indonesia, (Ichwan, 2020) regarding muzzaki's decision to pay zakat, infaq and alms through fintech gopay, (Amalia, 2018) regarding individual interest in using Paytren sharia fintech as a means of payment for donation transactions, (Niswah et al, 2019a) regarding the interest of the Muslim millennial community in donating using the fintech platform, (Usman, 2020) about the use of fintech in donating, (Oktavendi, 2021) regarding the adoption of online ZIS payments by Generation Z, (Arwanita, 2022) researching interest in paying ZIS through BSI Mobile, (Lathifah, 2020) which ...…”

Section: Rotated Component Matrixmentioning

confidence: 99%

Payment Social Charity from the Muslim Community in Jayapura with an Explanatory Research

Affandy¹,

Baharuddin²,

Yeubun³

et al. 2022

ZISWAF

View full text Add to dashboard Cite

<p><em>This paper aims to investigate why Muslim communities prefer to pay social charity to private non-profit institutions during natural and humanitarian disasters. This is quantitative research with an explanatory analysis method. The population in this study was the entire Muslim population of Jayapura City, Papua Province. Pre-observational research found that only 11% (22 respondents) of 200 respondents paid social charity to official government-owned institutions, while 89% (178 respondents) paid social charity to private non-profit institutions. Therefore, we obtained data using a questionnaire from 178 respondents who paid social charity to private non-profit organizations. The results show that three important variables can explain why people prefer to pay Islamic social finance to private non-profit institutions: channeling effectiveness, ease of access, and social influence. This study makes implications for private non-profit organizations on how to keep contributors' trust by paying attention to how donors' money is distributed, how accurately donations are distributed, and how the organization is perceived. The example set by private nonprofit organizations should be followed by government-owned private nonprofit organizations to improve their donor services.</em></p>

show abstract

The Impact of Attitude toward Zakat and Intention to Pay Zakat on Zakat Compliance Behavior

Cited by 14 publications

References 0 publications

Promoting business zakah as a product of Islamic finance to fund social causes for well-being of the underprivileged: evidence from Bangladesh

Promoting business zakah as a product of Islamic finance to fund social causes for well-being of the underprivileged: evidence from Bangladesh

Analisis Tingkat Zakat Disbursement Efficiency Di Lembaga Amil Zakat Nasional (Laznas) Daarut Tauhid (Dt) Peduli

Payment Social Charity from the Muslim Community in Jayapura with an Explanatory Research

Contact Info

Product

Resources

About