Towards developing service quality index for <i>zakat</i> institutions

Wahab, Norazlina Abd.; Zainol, Zairy; Bakar, Mahyuddin Abu

doi:10.1108/jiabr-09-2015-0040

Cited by 39 publications

(30 citation statements)

References 22 publications

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“…Various measures can be adopted in an effort to increase the amount of zakat collected. These include the development of quality services for zakat institutions (Wahab, Zainol, & Bakar, 2017), combining zakat with charity products and sponsorship program support, and others (Kashif, Jamal, & Rehman, 2016), along with important variables such as the relationship between benefits, suitability, visible results, the ability to experiment, proven results, complexity, picture, weakness and trust (Yusuf & Derus, 2013), technological improvements and equipment capital (Djaghballou, Djaghballou, Larbani, & Mohamad, 2017), and zakat incentives as a tax deduction (Obaidullah,2014).…”

Section: Literature Review 21 An Overview Of Zakatmentioning

confidence: 99%

Re-Estimating the Zakat Potential in Indonesia Based on Classical and Contemporary Fiqh Approaches

Asfarina

Ascarya²,

Beik

2019

JIMF

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This study aims to re-estimate the potential of zakat in Indonesia based on the classical and contemporary fiqh approaches, as well as including optimistic and realistic scenarios with different assumptions. Under the classical fiqh approach, the potential amount of zakat was calculated based on the zakatable assets that have been agreed upon by all scholars, including only zakat on savings. Meanwhile, using the contemporary fiqh approach, the zakat potential was calculated based on a new classification of zakatable assets agreed by contemporary scholars after considering the issue of economic development, including professional (household) zakat, corporate zakat and zakat on savings. The results show that, based on the classical fiqh approach, the potential zakat amount is IDR 69.57 trillion, or equivalent to 0.56% of GDP under the optimistic scenario, and it is IDR 13.26 trillion, or equivalent to 0.11% of GDP, under the realistic scenario. Meanwhile, based on the contemporary fiqh approach, the potential zakat amount is IDR 216.54 trillion, or equivalent to 1.75% of GDP, under the optimistic scenario, and it is IDR 74.87 trillion, or equivalent to 0.60% of GDP, under the realistic scenario. The estimated zakat potentials are still significantly higher than actual zakat collection recorded. However, the results of classical approach under the realistic scenario (0.11% of GDP) is the closest to the real 2018 zakat collection of 0.05% of GDP, which could be the indication that most Indonesian Muslims follow classical fiqh approach in calculating their zakat maal obligation.

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Section: Literature Review 21 An Overview Of Zakatmentioning

confidence: 99%

Re-Estimating the Zakat Potential in Indonesia Based on Classical and Contemporary Fiqh Approaches

Asfarina

Ascarya²,

Beik

2019

JIMF

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“…Past studies have also examined factors associated with ZI’s performance. Most of these past studies were conducted based on Malaysian ZIs using various performance measurement techniques including data envelopment analysis (DEA) (Abdul–Wahab and Abdul–Rahman, 2012a, 2012b; Abdul–Wahab and Abdul–Rahman, 2013; Ahmad and Ma’in, 2014; Djaghballou et al , 2018), questionnaire (Abdul–Halim et al , 2010; Mahmud et al , 2014; Muhamat et al , 2013; Naser et al , 2001), interview survey (Said et al , 2012), quality index (Abdul–Wahab et al , 2017), trend and data distribution analysis (Abdul–Lateff et al , 2014; Raja–Norabidin–Shah and Hassan, 2017; Wahid et al , 2017), as well as multiple economic growth models (Md–Razak et al , 2013). The analyses were generally performed comparatively across sub dimensions of corporatized vis-à-vis nationalized ZIs management setup, across several selected ZIs, as well as focusing on a single selected ZI only.…”

Section: Literature Reviewmentioning

confidence: 99%

Exploring stakeholders’ views on a corporatized zakat institution’s management performance

Nahar

2018

International Journal of Ethics and Systems

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Purpose This paper aims to fill the noticeably fragmented zakat literature repertoire by empirically exploring stakeholders’ views toward zakat management performance issues based on a selected zakat institution (ZI) operating on a corporatized platform with corporate administrative style. Design/methodology/approach A quantitative approach using a questionnaire survey distributed to Muslims in the State which ZI is operating was adopted. A total of 448 usable responses are used in the analysis covering descriptive and mean difference. Findings The results indicate that managerial reform configuration in terms of corporatization has been viewed positively by stakeholders, translated into a comforting agreement score toward ZI’s improved management performance (collection, disbursement and reporting). Such perceptions are, however, observably sensitive to demographic factors of gender and employment type. The survey also document evidence that the corporatization exercise itself had improved respondents’ confidence toward ZI being the zakat administrator in the State. Originality/value The research contributes to the public policy debate with respect to corporatized ZI’s management performance from the stakeholders’ perspective. The results are arguably informative at various levels, forming a basis for reality check and policy inputs for various stakeholders, including (but not limited to) the ZI itself, zakat payers and asnafs, particularly in designing relevant and necessary administrative strategies and relevant policy formulation in addressing the performance and accountability issues in ZIs.

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“…On the other hand, Abdullah et al [ 29 ] developed the Zakat Index (ZEIN) to measure the effectiveness of the Zakat Institution. Further, Wahab et al [ 30 ] built a service quality index for Zakat Institutions. BAZNAS Center Strategic Studies, a government institution that focuses on zakat research, has developed several indices, including Zakat Utilization Index, Zakat Village Index, Zakat Transparency Index, National Zakat Index, BAZNAS Welfare Index, Zakat Coordination Index, Zakat Literacy Index, and Zakatnomics Development Index.…”

Section: Introductionmentioning

confidence: 99%

Toward developing a sustainability index for the Islamic Social Finance program: An empirical investigation

et al. 2022

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Several previous studies state that the Islamic Social Finance program has not fully succeeded in creating prosperity, and there are no definite measurements to show the sustainability impact of the program. Thus, a measurement is needed to analyze various aspects in achieving the success and sustainability of Islamic social finance programs. This study developed an index for performance evaluation with an emphasis on the success and sustainability of the Islamic Social Finance program. The study used the Analytical Network Process to determine and analyze priority components. Furthermore, the Multistage Weighted Index method was used to calculate the final index score. The index was built by taking into consideration various factors, stakeholders, aspects, and indicators. This study indicates that aspects of funding contribution from donors (0.22), involvement of donors in giving advice (0.99), and controlling of supervisor (0.08) are priority aspects in the success and sustainability of the program. An empirical investigation was performed on three different programs in Indonesia: A, B, and C. Program A (0.81) and C (0.80) have succeeded in improving the beneficiaries’ quality of life to the level of economic resilience, although at a low level of sustainability (76–84.33). On the other hand, program B (0.73) is at the economic reinforcement and has not yet achieved sustainability. This index can be seen as a comprehensive tool for measuring the success and sustainability of the program at several levels.

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Towards developing service quality index for zakat institutions

Cited by 39 publications

References 22 publications

Re-Estimating the Zakat Potential in Indonesia Based on Classical and Contemporary Fiqh Approaches

Re-Estimating the Zakat Potential in Indonesia Based on Classical and Contemporary Fiqh Approaches

Exploring stakeholders’ views on a corporatized zakat institution’s management performance

Toward developing a sustainability index for the Islamic Social Finance program: An empirical investigation

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