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Examining technology improvement, procedural application and governance on the effectiveness zakat distribution

Sharifah Norzehan Syed Yusuf (Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam, Malaysia)
Nur Hanida Sanawi (Department of Finance, CMS Cement Sdn Bhd, Kuching, Malaysia)
Erlane K. Ghani (Faculty of Accountancy, Universiti Teknologi MARA Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia)
Rifqi Muhammad (Department of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia)
Dalila Daud (Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Negeri Sembilan, Kampus Seremban, Seremban, Malaysia and Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam, Malaysia)
Eley Suzana Kasim (Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Negeri Sembilan, Kampus Seremban, Seremban, Malaysia and Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam, Malaysia)

International Journal of Ethics and Systems

ISSN: 2514-9369

Article publication date: 29 November 2022

120

Abstract

Purpose

This study aims to examine the factors influencing the effectiveness of zakat distribution to university students. Specifically, it examines technology improvement, procedural application and governance on Sarawak university students’ zakat distribution effectiveness.

Design/methodology/approach

This study used the questionnaire as a research instrument and divided it into five parts. Part A gathers demographic information of respondents. Part B measures the respondent’s opinion on current technology improvement. Part C measures university students’ opinion on zakat application procedures. Part D measures the governance concept of the zakat institution. Part E measures the effectiveness of zakat distribution.

Findings

This study found technology improvement and governance significantly influence the effectiveness of zakat distribution to university students. This study provides no significant influence of the procedural application on zakat distribution’s efficacy to university students.

Research limitations/implications

This study suggested that technology plays an essential role in zakat distribution effectiveness by providing faster data processing, easier retrieval of information and time reduction to complete a task. The enforcement of good governance by zakat institutions allows them to be competitive, meets the stakeholders’ demand and serves them better.

Practical implications

This study provides understanding to the zakat institutions in developing appropriate zakat distribution strategies and strengthening their management and governance system.

Originality/value

This paper integrates technology improvement, procedural application and governance in zakat distribution.

Keywords

Acknowledgements

The authors would like to thank the Accounting Research Institute (ARI), Universiti Teknologi MARA, a HICoE of the Ministry of Higher Education, Malaysia for the research funding.

Citation

Syed Yusuf, S.N., Sanawi, N.H., Ghani, E.K., Muhammad, R., Daud, D. and Kasim, E.S. (2022), "Examining technology improvement, procedural application and governance on the effectiveness zakat distribution", International Journal of Ethics and Systems, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/IJOES-02-2022-0031

Publisher

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Emerald Publishing Limited

Copyright © 2022, Emerald Publishing Limited

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