Books and journals Case studies Expert Briefings Open Access
Advanced search

Search results

1 – 10 of 305
Content available
Article
Publication date: 10 July 2017

Utilisation of zakāh and waqf fund in micro-takāful models in Malaysia: an exploratory study

Said Adekunle Mikail, Muhammad Ali Jinnah Ahmad and Salami Saheed Adekunle

This paper aims to investigate the utilisation of both zakāh and waqf fund as external resources to ensure micro-takāful services are delivered to underserved communities…

Open Access
HTML
PDF (105 KB)

Abstract

Purpose

This paper aims to investigate the utilisation of both zakāh and waqf fund as external resources to ensure micro-takāful services are delivered to underserved communities in an effective and sustainable manner. It also addresses Sharīʿah issues related to the zakāh- and waqf-based model.

Design/methodology/approach

The study is a qualitative-based research. It uses both focus group and content analysis approach to gather primary data and identify and interpret relevant secondary data and Sharīʿah concepts in developing the zakāh- and waqf-based micro-takāful model.

Findings

It is discovered throughout the investigation of attributes of beneficiaries of zakāh and waqf institutions as well as micro-takāful scheme that all share commonalities in terms of social securities and socio-economic support to low-income households in societies. The study also finds that the disintegration of zakāh and waqf which form part of the Islamic ecosystem from the micro-takāful model makes it less effective and sustainable.

Originality/value

This study appears as a primitive attempt to discuss and develop a zakāh and waqf-based micro-takāful model with reference to Malaysian jurisdiction.

Details

ISRA International Journal of Islamic Finance, vol. 9 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/IJIF-07-2017-010
ISSN: 0128-1976

Keywords

  • Waqf
  • zakāh
  • micro-takāful
  • financial inclusion

To view the access options for this content please click here
Article
Publication date: 8 January 2021

Digital zakāh campaign in time of Covid-19 pandemic in Indonesia: a netnographic study

Fahmi Ali Hudaefi and Irfan Syauqi Beik

Despite the COVID-19 recession, the collection of zakat (almsgiving) managed by the National Board of Zakat Republic of Indonesia (BAZNAS RI) has increased, especially…

HTML
PDF (1.6 MB)

Abstract

Purpose

Despite the COVID-19 recession, the collection of zakat (almsgiving) managed by the National Board of Zakat Republic of Indonesia (BAZNAS RI) has increased, especially during Ramaḍān 1441 Hijra. Previous works show a positive relationship between digital zakat campaign and zakat collection. This paper aims to study the means of digital zakat campaign during COVID-19 outbreak. This topic is theoretically and practically important in the emerging debate of Islamic marketing, notably in Islamic social finance field.

Design/methodology/approach

This paper uses a qualitative research approach. A case study is engaged in the selection of BAZNAS RI for a detailed discussion of a zakat organisation. Meanwhile, a netnographic approach is used to analyse the number of 549 posts from BAZNAS RI’s social media, which are Facebook, Instagram, Twitter and YouTube. Furthermore, a qualitative software analysis of NVivo 12 Plus is used in performing the analytical procedures.

Findings

This work explains the means of digital zakat campaign during COVID-19 outbreak with a case of BAZNAS RI. It is identified the number of 6 parent nodes and 64 child nodes from the analysis using NVivo 12 Plus. The authors’ parent nodes are “donation”, “infaq” (Islamic spending for charities), “Ramaḍān matters”, “ṣadaqah” (voluntary charity), “virtual events” and “zakat”. These nodes detail digital campaign of BAZNAS RI posted in its social media during COVID-19 period in Ramaḍān. A theoretical implication of inclusive marketing is derived from the analysis. It explains that the inclusiveness of digital contents is practically significant in campaigning zakat as a religious obligation that contributes to social and financial benefits.

Research limitations/implications

This paper does not claim a positivist perspective on the relationship between digital zakat campaign and zakat collection. Instead, this paper explores in-depth the practice of digital zakat campaign, which the previous study confirms its association with a muzakki’s (Muslims who are obliged to pay zakat) decision to pay zakat.

Practical implications

This paper establishes the Islamic marketing theory that is derived from industrial practices. The inclusiveness of digital contents in zakat campaign is critical in activating zakat as a religious obligation that authentically shapes the social and economic processes of a Muslim community. This theory is practically important for 'amils (employees) of zakat institution who work in the marketing division, chiefly to create such contents to post in social media.

Social implications

The authors’ node of zakat distribution for COVID-19 relief indicates the importance of a formalised zakat institution to actualise zakat’s role in handling socioeconomic problems. Thus, paying zakat formally in an authorised organisation may contribute to a greater social contribution and maṣlaḥah (public interest) than paying it informally without any effective measurement.

Originality/value

This study contributes to the novelty in the Islamic marketing debate within two folds. First, this paper is among the pioneers in studying digital zakat campaign during COVID-19 outbreak by using a netnographic approach. Therefore, a theoretical implication derived from industrial practices is contributed. Second, this paper details the steps in using NVivo 12 Plus to analyse the unstructured data sampled from the internet. The future studies may thus refer to this work to understand the application of netnography and the procedures in analysing data from social media using this software.

Details

Journal of Islamic Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/JIMA-09-2020-0299
ISSN: 1759-0833

Keywords

  • COVID-19
  • Indonesia
  • Islamic marketing
  • Netnography
  • Zakāh
  • Zakat campaign

To view the access options for this content please click here
Article
Publication date: 7 December 2020

Zakah compliance in Muslim countries: an economic and socio-psychological perspective

Saeed Awadh Bin-Nashwan, Hijattulah Abdul-Jabbar, Saliza Abdul Aziz and Adel Sarea

Although Zakah is the cornerstone of the social protection system in Muslim societies, providing relief to those in need and collecting funds from those who have access to…

HTML
PDF (347 KB)

Abstract

Purpose

Although Zakah is the cornerstone of the social protection system in Muslim societies, providing relief to those in need and collecting funds from those who have access to money and property, many administrative and legal improvements need to be made to ensure that Zakah funds are managed effectively and efficiently in Muslim states. It is therefore important to recognize why some Muslims are not paying their Zakah through Zakah authorities. The purpose of this paper is to propose a viable and comprehensive research model, derived from an economic and socio-psychological perspective, to provide a richer understanding of Zakah payers’ compliance behaviour.

Design/methodology/approach

Drawing on extant literature, this study offers a conceptual framework for a better understanding of compliance behaviour by proposing an economic and socio-psychological model based on Fischer’s tax compliance model, which could be applied cautiously in an Islamic setting like Zakah.

Findings

The four main categories of the Fischer model are derived from socio-psychological and economic perspectives, namely, attitude and perception (system fairness, ethics and peer influence); Zakah system structure (Zakah law complexity and law enforcement); non-compliance opportunity (education level, wealth source and occupation); and demographic factors (age and gender). Each has much to offer in understanding Zakah payers’ compliance decisions. To suit the nature of Zakah, the influence of Islamic religiosity and the moderating effect of trust in the Zakah institution are incorporated into the model.

Practical implications

Those Muslim communities that strive to have functional Zakah systems to search for solutions to the perennial problem of low Zakah funding and its damning consequences, are offered a compliance model for systematically assessing Muslims’ compliance behaviour with Zakah provisions. This framework is anticipated to offer invaluable input to policymakers in streaming and strategizing the minimization of losses of Zakah revenue to Zakah authorities.

Originality/value

Although behavioural models such as the theory of reasoned action and the theory of planned behaviour have been extensively used in Zakah compliance studies, to the best of the authors’ knowledge, this study is perhaps the first to apply a socio-psychological and economic framework, emerging from tax literature, in the Zakah environment to develop fully understanding of Zakah payers’ compliance decisions.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/JFRA-03-2020-0057
ISSN: 1985-2517

Keywords

  • Islamic accounting
  • Compliance behaviour
  • Zakah
  • Economic and socio-psychological perspective
  • Fischer model
  • Zakah institution

To view the access options for this content please click here
Article
Publication date: 31 March 2020

Zakah compliance behavior among entrepreneurs: economic factors approach

Saeed Awadh Bin-Nashwan, Hijattulah Abdul-Jabbar, Saliza Abdul Aziz and Alhassan Haladu

As one of the constituted main pillars of Islam, Zakah compliance (ZC) is mandated upon Muslims from all studies of life. Taking the disappointingly low compliance level…

HTML
PDF (352 KB)

Abstract

Purpose

As one of the constituted main pillars of Islam, Zakah compliance (ZC) is mandated upon Muslims from all studies of life. Taking the disappointingly low compliance level in developing countries, including Yemen, as its backdrop, the purpose of this study is to investigate ZC behavior among entrepreneurs, drawing on the economic approach perspective.

Design/methodology/approach

The study adopted a cross-sectional design based on a survey of entrepreneurs in Yemen. It used primary data collected via self-administered questionnaires, involving a sample of 500 participants. A variance-based structural modeling equation-partial least squares were used to measure the instruments and assess the hypothesized relationships.

Findings

The findings affirmed the suitability of the economic factors approaches in the context of ZC in a developing country. Specifically, the study demonstrated that Zakah law complexity has a significant negative influence on ZC of entrepreneurs. It also found a significant positive relationship between religiosity and ZC among the study sample, whereas the study revealed that law enforcement has no influence on compliance behavior.

Practical implications

Policies and programs focused on Zakah laws and regulations could be formulated to make them less complex and simpler for acceptable levels of ZC. The result is further relevant to policymakers in Muslim communities to strengthen the religious faith of Zakah payers toward compliance with one of the fundamental religious obligations such as Zakah.

Originality/value

This study enriches the limited previous studies on actual ZC from the perspective of developing communities, especially Yemen. Most importantly, the value was added to the limited literature internationally from an economic aspect.

Details

International Journal of Ethics and Systems, vol. 36 no. 2
Type: Research Article
DOI: https://doi.org/10.1108/IJOES-09-2019-0145
ISSN: 2514-9369

Keywords

  • Law
  • Compliance
  • Religiosity
  • Complexity
  • Business zakah
  • Economic approach

To view the access options for this content please click here
Article
Publication date: 23 March 2020

A socio-economic model of Zakah compliance

Saeed Awadh Bin-Nashwan, Hijattulah Abdul-Jabbar, Saliza Abdul Aziz and K. Kuperan Viswanathan

To provide a sound understanding of Zakah compliance behaviour, this paper aims to shed light on the relationships between Zakah system fairness, Zakah morale, peer…

HTML
PDF (199 KB)

Abstract

Purpose

To provide a sound understanding of Zakah compliance behaviour, this paper aims to shed light on the relationships between Zakah system fairness, Zakah morale, peer influence and law enforcement with Zakah compliance behaviour among entrepreneurs.

Design/methodology/approach

The underpinning model used in this paper is the socio-economic theory of regulatory compliance for assessing the probable determinants shaping Zakah payers' compliance behaviour. Based on a survey of active entrepreneurs in a typical Islamic situation like Yemen, a total of 500 self-administered instruments were distributed to the respondents. Partial least squares-structural equation modelling (PLS-SEM) was used to estimate the compliance model.

Findings

All the variables included in the compliance model are statistically significant, except for law enforcement. Zakah compliance of entrepreneurs is significantly influenced by Zakah system fairness, Zakah morale and peer influence.

Practical implications

Zakah institutions and agencies in Muslim-majority countries may use the results of this work to focus attention on appropriate proactive policies to formulate a fair Zakah system, inculcating moral responsibility among Zakah payers, embarking on sensitisation programmes in society as a whole, and being more proactive in educating Muslims in the importance of paying Zakah to the respective Zakah agencies.

Originality/value

This paper complements the limited literature on Zakah by examining both tangible and intangible motivations affecting Zakah payers' compliance decision.

Details

International Journal of Sociology and Social Policy, vol. 40 no. 3/4
Type: Research Article
DOI: https://doi.org/10.1108/IJSSP-11-2019-0240
ISSN: 0144-333X

Keywords

  • Compliance
  • Moral responsibility
  • Socio-economic model
  • System fairness
  • Zakah

To view the access options for this content please click here
Article
Publication date: 4 March 2019

Zakah as tool for social cause marketing and corporate charity: a conceptual study

Shafiu Ibrahim Abdullahi

This paper explores the role of Zakah in social cause marketing. Academic literature on Islamic economics, finance and management mostly deals with the links that exists…

HTML
PDF (190 KB)

Abstract

Purpose

This paper explores the role of Zakah in social cause marketing. Academic literature on Islamic economics, finance and management mostly deals with the links that exists between Zakah and consumption, neglecting important and strategic links with social cause marketing. This paper emanated from need to outline social cause and the charitable role of Zakah in promoting Halal businesses, poverty alleviation and sustainable development. Most works in the field of Zakah did not foresee the role of marketing. This is a misjudgement, as this work showed that Zakah yields large and measurable social gains to help the society and a firm.

Design/methodology/approach

Secondary sources were used in writing this paper. Available literature in the form of journals, books, manuals and reports was referred to. As a conceptual work, the paper does not test hypothesis or pretends to provide empirical evidences. It uses mathematical economics in arriving at some of the conclusions. Findings were derived through deductions and critical discourses, not through crunching of primary data.

Findings

The paper shows how Zakah, Halal consumption and corporate social responsibility are connected and highlights the role of Zakah as a social marketing tool. It shows how Zakah affects consumption through marginal propensity of Zakah recipients who spend Zakah money on basic needs.

Research limitations/implications

The paper looks at the broad aspects of Zakah and social marketing. How to make Zakah a pillar of Islamic firms’ social cause programs shall be the focus of future academic works in this area.

Originality/value

The paper is unique in drawing attention of Islamic firms to the effectiveness of Zakah in building a corporate image. It draws the attention of firms, activists, academics and governments to functions of Zakah that have not been studied in depth.

Details

Journal of Islamic Marketing, vol. 10 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/JIMA-03-2017-0025
ISSN: 1759-0833

Keywords

  • Social marketing
  • Corporate social responsibility
  • Halal market
  • The Muslim consumption pattern
  • Multiplier analysis
  • Game theory
  • Demand creation
  • Zakah

To view the access options for this content please click here
Article
Publication date: 16 March 2010

Development of Zakah and Zakah coverage in monotheistic faiths

Abdus Samad and Lowell M. Glenn

The unity of Divine Law is reflected in monotheistic faiths having their origin with Prophet Abraham (pbuh), but later divided into three major religions: Judaism…

HTML
PDF (86 KB)

Abstract

Purpose

The unity of Divine Law is reflected in monotheistic faiths having their origin with Prophet Abraham (pbuh), but later divided into three major religions: Judaism, Christianity, and Islam. There is a unity of Divine practice in a variety of areas among these monotheistic faiths. One such area is Zakah, in Islamic tradition, and often characterized as “the poor due” in Christianity and Judaism. By whatever name, Zakah or “the poor due,” is an important Divine institution in all three monotheistic faiths. The purpose of this paper is to trace and examine the development of the Zakah institution and Zakah type coverage in those faiths.

Design/methodology/approach

First, the paper provides a brief description of the meaning and objectives of Zakah (the poor due) and the group of people who have been described as worthy to receive Zakah. Additional sections trace the development of Zakat (the poor due) in Islam, Judaism, and Christianity. Finally, some conclusions are presented for the consideration of the reader.

Findings

The administration and process for distribution of Zakah in contemporary Muslim states varies depending on the school of Islamic thought most prevalent in that society and the level of theocratic involvement of the government in those societies.

Originality/value

This paper usefully examines the development of the Zakah institution and Zakah type coverage in the three monotheistic faiths.

Details

International Journal of Social Economics, vol. 37 no. 4
Type: Research Article
DOI: https://doi.org/10.1108/03068291011025264
ISSN: 0306-8293

Keywords

  • Islam
  • Christianity
  • Judaism
  • National cultures
  • History

To view the access options for this content please click here
Article
Publication date: 2 September 2014

Determinants of zakah (Islamic tax) compliance behavior

Ram Al Jaffri Saad and Roszaini Haniffa

– The purpose of the paper was to examine factors influencing business zakah compliance behavior.

HTML
PDF (180 KB)

Abstract

Purpose

The purpose of the paper was to examine factors influencing business zakah compliance behavior.

Design/methodology/approach

The theory of reasoned action (TRA) was adopted to investigate whether attitude, subjective norm and intention were the determinants of zakah compliance behavior based on questionnaire survey of 227 active businessmen in one district in Malaysia.

Findings

Results indicate intention to be a significant predictor for zakah compliance behavior. Intention is further found to be influenced by both attitude and subjective norm, and it mediates the relationship between both factors with business zakah compliance behavior.

Practical implications

As attitude, subjective norm and intention are found to influence business zakah compliance behavior, zakah institutions should give serious attention on these factors to improve their zakah collection in the future.

Originality/value

The study supports the argument that in a loosely regulated environment like zakah, the TRA can still effectively explain the behavior of zakah compliance.

Details

Journal of Islamic Accounting and Business Research, vol. 5 no. 2
Type: Research Article
DOI: https://doi.org/10.1108/JIABR-10-2012-0068
ISSN: 1759-0817

Keywords

  • Religion
  • Subjective norm
  • Attitude
  • Islam
  • Intention
  • Theory of reasoned action
  • Zakah compliance behavior

To view the access options for this content please click here
Article
Publication date: 1 February 1996

Ethico‐Economic Institution of Zakah: An Instrument of Self‐Reliance and Sustainable Grassroot Development

AbulHasan M. Sadeq

Zakah is an important ethico‐economic institution in the Islamic code of life. It provides a mandatory mechanism for sharing societal resources in a Muslim community. It…

HTML
PDF (929 KB)

Abstract

Zakah is an important ethico‐economic institution in the Islamic code of life. It provides a mandatory mechanism for sharing societal resources in a Muslim community. It redistributes income and wealth, plays an important role in poverty alleviation, and thus can contribute to grassroot development. This paper analyzes Zakah's role in this context, and suggests how this institution can be made an instrument of self‐reliance and sustainable development of those who live below poverty line.

Details

Humanomics, vol. 12 no. 2
Type: Research Article
DOI: https://doi.org/10.1108/eb018775
ISSN: 0828-8666

Content available
Article
Publication date: 30 April 2019

Support for smallholder farmers through Islamic instruments: The case of Bangladesh and lessons for Nigeria

Ishrat Hossain, Aliyu Dahiru Muhammad, Binta Tijjani Jibril and Simeon Kaitibie

In societies with strong presence of Islam, Islamic instruments with more scope for fairness and equity can be innovatively harnessed to play an increasing role in the…

Open Access
HTML
PDF (254 KB)

Abstract

Purpose

In societies with strong presence of Islam, Islamic instruments with more scope for fairness and equity can be innovatively harnessed to play an increasing role in the development process and poverty alleviation schemes. Poor smallholder farmers dominate agricultural production in many developing countries and contribute a significant portion of global food production. This paper aims to develop a scheme to improve poor smallholder farmers’ vulnerable financial situation through the application of Zakah and Salam contract, using Bangladesh as a case study. Secondary goals are to show the effect of the scheme on food security and relevance to Nigeria.

Design/methodology/approach

The authors explore the existing traditional modes of financing available to poor smallholders, identify their challenges and propose an appropriate Islamic financing scheme.

Findings

With the Zakah-based Salam forward contract, the proposed scheme would procure food through Institutional Demand to offer interest free financing, fair price and access to new marketing channels and reduce income uncertainty for the rural smallholders. The discussions indicate that the local food security will be enhanced through incentivized farming activities and disbursement of food from the food bank to the Zakah-eligible food insecure local people.

Research limitations/implications

This proposal brings forth a potentially powerful idea that needs further empirical validation.

Originality/value

The religion-based Institutional Demand initiative to promote smallholder agricultural development and social protection is a novel one. The attempt to apply the framework to Nigeria context shows the potential of the framework to generalize for other Muslim developing countries with similar characteristics, especially the poorer agriculture-based countries.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 12 no. 2
Type: Research Article
DOI: https://doi.org/10.1108/IMEFM-11-2018-0371
ISSN: 1753-8394

Keywords

  • Bangladesh
  • Smallholders
  • Nigeria
  • Food security
  • Zakah
  • Salam contract

Access
Only content I have access to
Only Open Access
Year
  • Last month (4)
  • Last 3 months (19)
  • Last 6 months (32)
  • Last 12 months (47)
  • All dates (305)
Content type
  • Article (260)
  • Earlycite article (25)
  • Book part (20)
1 – 10 of 305
Emerald Publishing
  • Opens in new window
  • Opens in new window
  • Opens in new window
  • Opens in new window
© 2021 Emerald Publishing Limited

Services

  • Authors Opens in new window
  • Editors Opens in new window
  • Librarians Opens in new window
  • Researchers Opens in new window
  • Reviewers Opens in new window

About

  • About Emerald Opens in new window
  • Working for Emerald Opens in new window
  • Contact us Opens in new window
  • Publication sitemap

Policies and information

  • Privacy notice
  • Site policies
  • Modern Slavery Act Opens in new window
  • Chair of Trustees governance statement Opens in new window
  • COVID-19 policy Opens in new window
Manage cookies

We’re listening — tell us what you think

  • Something didn’t work…

    Report bugs here

  • All feedback is valuable

    Please share your general feedback

  • Member of Emerald Engage?

    You can join in the discussion by joining the community or logging in here.
    You can also find out more about Emerald Engage.

Join us on our journey

  • Platform update page

    Visit emeraldpublishing.com/platformupdate to discover the latest news and updates

  • Questions & More Information

    Answers to the most commonly asked questions here