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1 – 10 of 487Ram Al Jaffri Saad, Abubakar Umar Farouk and Dzarfan Abdul Kadir
This study aims to examine the factors influencing the intention to comply with business zakat in a developing country.
Abstract
Purpose
This study aims to examine the factors influencing the intention to comply with business zakat in a developing country.
Design/methodology/approach
A sample of 700 small and medium scale businessmen was drawn using the random sampling method. A total of 524 responses was analyzed using the partial least square structural equation modeling (PLS-SEM) technique.
Findings
Results indicate attitudes toward zakat evasion, attitudes toward moral reasoning, peer influence, zakat knowledge, zakat distribution and perceived zakat board capital positively and significantly influence intention to pay zakat. Interestingly, the enforcement of zakat law was found to significantly influence intention but in a negative direction.
Practical implications
Accordingly, it was recommended for policymakers to pay more attention to policy formulation to the identified factors in line with the results so that zakat collection could be increased.
Originality/value
The study contributes generally to zakat compliance knowledge and specifically to zakat on business wealth in Muslim majority states in developing countries that are fighting against poverty. The PLS-SEM method and its application in the Islamic field study, especially on zakat payment has a limited discussion in previous studies, which is a unique contribution of this study.
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Lu'liyatul Mutmainah, Izra Berakon and Rizaldi Yusfiarto
Zakat has succeeded in becoming one of the safety nets for welfare during the crisis. As a result, continuous improvement is a necessity, especially through strengthening…
Abstract
Purpose
Zakat has succeeded in becoming one of the safety nets for welfare during the crisis. As a result, continuous improvement is a necessity, especially through strengthening technology adaptation. This study aims to explore the factors determining Muslim behavior on their intention to pay zakat by taking into consideration the adoption of digital technology using the modified Unified Theory of Acceptance and Use of Technology (UTAUT).
Design/methodology/approach
The data collected were 265 respondents who live in urban and suburban areas. They were processed using the partial least square structural equation modeling (PLS-SEM) design. Furthermore, the multigroup analysis (MGA) was conducted to capture the difference results between urban and suburban.
Findings
The findings show that performance expectancy, social influence, facilitating conditions, perceived security and privacy and zakat literacy significantly increase the intention of Muzakki to adopt financial technology. Perceived security and privacy has succeeded in being an important predictor of digital payment adoption for Muzakki. This paper provides a specific description of the adoption of Muzakki living in urban and suburban areas by using MGA. The research findings illustrate that there is a different urgency between the related variables. Suburban communities have more significant results regarding the research model used.
Research limitations/implications
This research provides new component variables that can drive individuals’ intentions to use digital services to pay zakat online by using the redesigned UTAUT model. Further research can explore more variables related to zakat digitalization, such as social media interaction, by conducting in-depth interviews with stakeholders to improve zakat performance in this digital era.
Practical implications
The result of this research recommends that zakat institutions enhance their zakat literacy and education among the Muslim population to improve zakat performance. The government should pay attention to the digital ecosystem to attract the community to use a digital platform.
Originality/value
This research modified the UTAUT model by integrating several other important constructs to produce more comprehensive findings in investigating the factors that can influence an individual's intention to pay zakat through an online digital platform. This study also examined the indirect effect to obtain significant results by positioning perceived security and privacy as an intervening variable. The implementation of the MGA was conducted to divide research respondents into two categories (urban and suburban) and compare the test results.
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Aziz Ur Rehman, Ejaz Aslam and Anam Iqbal
This study aims to apply the extended theory of planned behaviour (ETPB) to investigate the factors influencing the intention to give zakāt on employment income.
Abstract
Purpose
This study aims to apply the extended theory of planned behaviour (ETPB) to investigate the factors influencing the intention to give zakāt on employment income.
Design/methodology/approach
This study draws the required data through a survey in three main cities Makkah, Medina and Jeddah in Kingdom of Saudi Arabia (KSA). The final data sample is consisting of 650 useable questionnaires to analyse the objective of this study.
Findings
The study finds that moral norm, injunctive norm, descriptive norm and past behaviour have a significant influence on the intention to pay zakāt on employment income. The perceived behavioural control and attitude have a negative and weak impact on the intention to give zakāt on income.
Research limitations/implications
The findings of this study can be useful for the policymakers and regulators to enhance peoples' awareness to give zakāt to eradicate poverty and inequality in Muslim societies. zakāt is for the deprived people, so the consequences of this study might help to improve their liveability.
Originality/value
This study is unique because it identified the behavioural factors that affect the peoples' intention to give zakāt in KSA have yet to be profoundly explored in the literature. This study has gathered primary data and applied the ETPB to identify the factors influencing the zakāt compliance behaviour in KSA.
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Sunarsih Sunarsih, Lukman Hamdani, Achmad Rizal and Rizaldi Yusfiarto
This study aims to empirically explore several factors that encourage muzakki (zakat payers) to pay their zakat through institutions by elaborating on their extrinsic and…
Abstract
Purpose
This study aims to empirically explore several factors that encourage muzakki (zakat payers) to pay their zakat through institutions by elaborating on their extrinsic and intrinsic motivations as the composite factors regarding the attitude and intention improvement of muzakki. This study specifically studies zakat payment via digital means and categorizes the muzakki groups into two (urban and suburban) to be considered in the results.
Design/methodology/approach
Overall, this study gathers the data from 298 muzakki using a partial least squares technique the multigroup analysis to compare the analysis.
Findings
This study found that different sociodemographic aspects will result in varied performances of motivation in using technology between the two groups. Furthermore, positive preference aspects, such as muzakki’s attitude, can be a catalyst in improving their motivation to pay zakat through institutions.
Practical implications
The findings of this study can be used as a foundation to improve the technology-based services that will be more accessible and reachable. Provision of technical follow-ups regarding the utilization of technology, including community-based digital platform socializations, availability of online customer service that will respond to muzakki’s needs and synergy between stakeholders, are the primary obligations that a zakat institution must fulfill.
Originality/value
As far as the researchers are concerned, the studies focusing on the motivational factors and attitude of muzakki as an intervention in paying zakat via institutions are limited in numbers, especially studies on digital payment. In this study, however, classifying the groups into two will help gain a deeper understanding of this topic.
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Rahmatina Awaliah Kasri and Adela Miranti Yuniar
This study aims to determine the factors that influence the intention to use online platforms in paying zakat in Indonesia.
Abstract
Purpose
This study aims to determine the factors that influence the intention to use online platforms in paying zakat in Indonesia.
Design/methodology/approach
This study used the extended unified theory of acceptance and use of technology as the theoretical framework, where zakat literacy is added to the model’s main components (i.e. performance expectancy, effort expectancy, facilitating condition and social influence). Primary data was collected through an online survey involving 223 Indonesian Muslims who have used various online channels to pay zakat and analyzed by using structural equation modeling as the empirical approach.
Findings
The findings indicate that performance expectancy, effort expectancy, facilitating condition and zakat literacy significantly affect the intention to use an online platform to pay zakat in Indonesia. However, social influence is found to be insignificant in this study.
Research limitations/implications
The study used a relatively small sample size compared to the Indonesian population’s size. Thus, the results must be interpreted with the sample observed.
Practical implications
Zakat organizations should make sure that their system is easy for people to make an online zakat payment, as easy access is the most important factor influencing the intention to pay zakat online. They must also increase efficiency and effectiveness of the payment system, enhance quality of the organizational and technical infrastructures and contribute to improving zakat literacy together with other zakat stakeholders.
Originality/value
This study offers new insights related to the quantitative study on digital zakat and behavior of zakat payers, particularly in Indonesia.
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Lukman Hamdani, Sunarsih Sunarsih, Rizaldi Yusfiarto, Achmad Rizal and Annes Nisrina Khoirunnisa
This study aims to elaborate on the antecedents of muzakki (zakat payers) paying zakat (Islamic philanthropy) through institutions with social media arrangements, while the…
Abstract
Purpose
This study aims to elaborate on the antecedents of muzakki (zakat payers) paying zakat (Islamic philanthropy) through institutions with social media arrangements, while the drivers of social media engagement are used in the conceptual model with trust and intention.
Design/methodology/approach
Overall, the final sample of 230 respondents was obtained through the database of official zakat management institutions. Regarding analytical tools, this study combines the partial least square structural equation modelling and necessary condition analysis approaches to explore research findings.
Findings
The findings show that firm-generated information and trust play an important role directly and indirectly. At the same time, other constructions, such as social factors and user-based factors, provide variations in necessary conditions to increase the muzakki’s intention to channel their zakat through institutions.
Practical implications
Zakat institutions must focus on improving social media-based services by integrating important information, such as credibility and transparency, with muzakki’s preferences. Additionally, zakat information on social media must be attractively packaged and contain facilities that muzakki can use in communicating, such as; their opinions, suggestions and input. The findings, in general, underscore the attachment between muzakki and zakat institutions through social media, which can significantly impact the positive environment of zakat institutions.
Originality/value
To the author’s knowledge, this study is pioneering in conceptualizing and testing a theoretical model linking drivers of social media engagement, trust and intention to pay zakat through the institution, particularly in the levels of necessity.
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Mouad Sadallah, Hijattulah Abdul-Jabbar and Saliza Abdul Aziz
This paper aims to explore the perception of business owners’ on zakat compliance by examining the influence of intention to pay zakat, attitude, subjective norm, perceived…
Abstract
Purpose
This paper aims to explore the perception of business owners’ on zakat compliance by examining the influence of intention to pay zakat, attitude, subjective norm, perceived behavioural controls and past behaviour.
Design/methodology/approach
A total of 575 self-administered questionnaires were distributed to active business owners in Algeria. The data were analysed using variance-based structural modelling (PLS-SEM) to examine the hypothesised relationships.
Findings
The results revealed that the relationships between attitude, subjective norm and perceived behavioural controls were positive and significant with the intention to comply with zakat, which significantly influences the compliance behaviour of zakat.
Research limitations/implications
In a country like Algeria with a high poverty rate, the current findings would benefit authorities in understanding zakat compliance and assist zakat administration in formulating and implementing strategies to promote compliance.
Originality/value
The present research extends the existing zakat knowledge from behavioural perspectives by using the extended theory of planned behaviour. In addition, it considers the mediating role of intention demonstrated in the zakat compliance setting.
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Hafssa Yerrou, Amina Achmaoui and Oumaima Bezoui
Muslims have several religious obligations; the payment of a defined sum to the deprived part of the society is one of their financial obligations called Zakat. The…
Abstract
Purpose
Muslims have several religious obligations; the payment of a defined sum to the deprived part of the society is one of their financial obligations called Zakat. The institutionalization of this obligation has been the focal point of several research studies, however the Moroccan context has been studied by very few researchers. Therefore, this research aims to study the institutionalization of Zakat in the Moroccan context.
Design/methodology/approach
In this paper, the authors try to drive focus to the determinants of the payment of Zakat to a specialized institution in Morocco (institutions whose main activity is the management of zakat funds), through 302 questionnaires that have been administrated on Moroccans and partial least square (PLS) approach.
Findings
The results show that the intention and payment behavior of Zakat by Moroccans depends on the quality of the zakat institution's quality of services, its location, the competence and availability of personnel, the use of technology, the shari'ah compliance of the institution’s activities and the trust by showing professionalism in the management of Zakat funds and disclose information.
Research limitations/implications
The lack of relevant data covering the number of Zakat payers in Morocco, their potential contributions and the amounts paid each year, slows down the progress of this project as it hinders the ability of state officials and decision-makers to assess the potential zakat funds that are currently in circulation, and thus makes it hard for them to attribute financial support to such project. It also makes it hard for researchers to get direct access to Muzzakis.
Practical implications
The existing literature shows immense interest in the implementation of institutions who can manage the Islamic social instruments especially zakat. However, the lack of relevant payer data of Zakat in Morocco and other jurisdictions who have not yet institutionalized zakat slows down the progress of this project and hinders any progress. Thus, the initiating point of such institutions in Morocco and in other countries who have not yet launched this project, requires knowing what determines the behaviour of Zakat payers and their choice of paying zakat to an institution. The results of our research help give insights on the determinants of zakat institutionalization from zakat payers point of view. These results are useful to the state policy makers.
Social implications
Like other neighboring countries, Morocco must introduce Zakat into its social system in order to better manage the funds that will enable the tackling of serious social problems such as poverty.
Originality/value
In contrast to the widespread and extensive literature available in analyzing the determinants of donations and volunteering from a conventional perspective, the parallel analysis of these same concerns in social Islamic systems is still in its infancy and so is the implementation of institutions related to zakat and other traditional Islamic social instruments such as waqf.
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Abdullah Campong Andam and Ahmad Zamri Osman
The purpose of this paper is to identify the factors influencing intention of Muslim Filipinos to give zakat on employment income.
Abstract
Purpose
The purpose of this paper is to identify the factors influencing intention of Muslim Filipinos to give zakat on employment income.
Design/methodology/approach
The study used the extended theory of planned behaviour – an extension of the theory of reasoned action – to investigate the factors influencing intention to give zakat. The theory introduces six variables (i.e. attitude, perceived behavioural control, injunctive norm, descriptive norm, moral norm and past behaviour) in predicting the intention to give zakat. Totally, 450 questionnaires were distributed to the respondents in a Muslim-majority area (i.e. Marawi City), and 384 cases were deemed usable. The data have been analysed using multiple regression analysis.
Findings
This paper finds that attitude, descriptive norm and moral norm have a positive relationship with the intention to give zakat. Meanwhile, perceived behavioural control, injunctive norm and past behaviour are found to have insignificant influence over intention. However overall, the study supports the extension of the theory of planned behaviour which accounts for 53 per cent of the variance in intention.
Originality/value
This paper provides new insights on factors influencing the intention to give zakat on a non-Muslim majority country setting where no zakat institution operates. This paper also used the extended theory of planned behaviour on zakat compliance literature.
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Norbayah Mohd Suki, Norazah Mohd Suki and Muhammad Faiz Hussin Shokri
Muslims are obliged to make a contribution to the less fortunate through zakat, which is one of the means of wealth distribution. However, very few studies have investigated the…
Abstract
Purpose
Muslims are obliged to make a contribution to the less fortunate through zakat, which is one of the means of wealth distribution. However, very few studies have investigated the behavioural intention of users toward social media networks that use creative animation for zakat online campaigns to promote zakat awareness in developing nations. The rich content of zakat in social media networks using creative animation could attract today’s youth to engage with zakat. This research aims to examine the factors that influence youths’ intention to use social media networks for understanding zakat online campaigns that use creative animation.
Design/methodology/approach
Data were analysed via Analysis of Moment Structures (AMOS) version 18 to test the covariance-based structural equation modelling technique.
Findings
The results reveal that social influence has the greatest significant impact on youths’ intention to use social media networks for understanding zakat online campaigns that use creative animation. Officers in zakat institutions are supportive of the use of zakat campaigns that use creative animation on social media networks to enhance zakat understanding of the youth. Besides, individuals who are important to them would recommend accepting zakat online campaigns that use creative animation on social media networks to enhance their zakat understanding.
Practical implications
The social media networks of the zakat institutions should be designed with more creative, interactive and animated content to improve the quality of communication about the importance and benefits of contributing zakat. The content creator should use an inspiring emotional marketing strategy in their social media postings, interactive infographics and interactive videos because informational posts and emotionally positive content travel quicker than any other sort of content on social media through social sharing.
Originality/value
This study is unique and is noticeable as very few studies have investigated youths’ behavioural intention after viewing zakat online campaigns with creative animation on social media networks in a developing nation to promote zakat awareness. This platform has great potential to increase the engagement of working youth as zakat payers.
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