Journal Article•
Predicting the Intention of Civil Servants to Pay Zakat
TL;DR: In this paper, the authors employed Partial Least-Square-Structural Equation Modeling (PLS-SEM) analysis technique and the moderating effect of perceived government support in the TRA model to examine the intention of civil servants to pay Zakat.
Abstract: The dearth of research on the determinants of Zakat payers intention in many Muslim majority societies and the growing interest for studies on the complexities of human behavior in general, has led to the need for investigations in the area from a number of perspectives. This study employed the Partial Least-Square-Structural Equation Modeling (PLS-SEM) analysis technique and the moderating effect of perceived government support in the TRA model to examine the intention of civil servants to pay Zakat . Findings revealed the suitability of perceived government support as an independent variable as well as a moderator in the TRA model. Other findings are relevant to policy makers and practitioners in the field of Zakat and human behavior. The limitations and suggestions for future studies were also discussed.
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TL;DR: In this article, the authors examined the moderating effect of religiosity in the theory of reasoned action (TRA) on intention to comply with the Zakat on employment income (ZEI), and revealed the suitability of both the TRA and the PLS-SEM in the study of ZEI behavioral intention in a developing country.
Abstract: This paper examines the moderating effect of religiosity in the theory of reasoned action (TRA) on intention to comply with the Zakat on employment income (ZEI).,A survey of civil servants in Kano State, Nigeria was carried out and 474 valid observations were retrieved from the 700 distributed questionnaires. Partial least squares structural equation modeling (PLS-SEM) was used to validate the instrument that measures the variables, examined the structural model and the predictive relevance of the study’s model.,The results revealed the suitability of both the TRA and the PLS-SEM in the study of ZEI behavioral intention in a developing country. All the hypothesized direct relationships were supported on the one hand. On the other hand, one of the two indirect relationships, subjective norm and behavioral intention moderated by religiosity was supported, but the other tests for moderating effects of religiosity on the relationship between attitude and behavioral intention was not.,Public and private Zakat institutions in Muslim majority societies in Nigeria and in other Muslim countries may use the findings to focus their attention on the formulation of policies based on the findings of the study to strengthen eligible Zakat payers’ intention to comply to further boost their Zakat collections.,This study extends the TRA in the context of ZEI by proposing religiosity as a moderator in the predictive capacity of TRA on ZEI. Moreover, the suitability for the use of PLS-SEM as a statistical tool in investigating the extended TRA with religiosity as a moderating variable as well as its implications for theory and practice were also discussed.
44 citations
11 Feb 2019
TL;DR: In this article, the authors reviewed previous literature in the Zakat environment on factors that become barriers to implement a comprehensive Zakat system in Nigeria and recommended that the stakeholders should make concerted efforts toward ensuring success of the system for attaining salvation in the hereafter and for social security, as well as economic prosperity.
Abstract: Muslims in Nigeria, like in many Muslim-majority countries, are striving to have a functional Zakat system in search of solutions to the perennial problem of poverty and its damning consequences. Nevertheless, there are still unsettled concerns arising from the current and widespread implementation of dissimilar (diverse) approaches to the Zakat system in various parts of the country. The purpose of this paper is to review comprehensively what are the hindrances of a vibrant Zakat system and how far the identified impediments may affect the system in the Nigerian context.,The methodology adopted is the review of extant relevant literature in the field of scholarly publications.,The findings of this study revealed that the fragmented implementation of the Zakat system within the context of the Nigerian democratic system of government lead to the weak governance with respect to law, administration and management; lack of a generally accepted fatwa from the Muslims scholars (Ulamas); absence of Zakat accounting standard; and low compliance behavior are the major barriers that require the attention of government and other stakeholders such as the traditional leaders, the accounting regulatory bodies, the Ulamas, as well as the economic and accounting researchers.,It was recommended that the stakeholders should make concerted efforts toward ensuring success of the Zakat system for attaining salvation in the hereafter and for social security, as well as economic prosperity.,The paper is the first paper that comprehensively reviews previous literature in the Zakat environment on factors that become barriers to implement a comprehensive Zakat system in Nigeria.
24 citations
TL;DR: In this article, the influence of perceived capability, perceived government support and religiosity as determinants of attitude towards Zakat in Nigeria was empirically examined, and the findings, if utilized in developing policies for strengthening the attitude of employees toward Zakat, will boost Zakat collections, since a positive attitude leads to improved collections.
Abstract: The objective of this paper was to empirically examine the influence of perceived capability, perceived government support and religiosity as determinants of attitude towards Zakat in Nigeria. A survey questionnaire was administered on government employees and 343 valid observations were retrieved and analyzed from the survey. The PLS analysis technique was used to assess the measurement model, the structural model as well as the predictive relevance of the model of the study. The outcome of the examination disclosed the appropriateness of the model of the study as well as the analytical tool utilized. The postulated relationships were all supported. Thus, the findings, if utilized in developing policies for strengthening the attitude of employees towards Zakat, will boost Zakat collections, since a positive attitude leads to improved collections. The study establishes the efficacy and the suitability of its model on factors influencing the attitude of employees towards Zakat in Nigeria.
12 citations
Cites background or result from "Predicting the Intention of Civil S..."
...The result is in line with the findings of similar studies such as Al-Majali and Nik Mat (2010), Farouk, Idris, and Saad (2017), Mahmoud (2011), and Tan and Teo (2000) which all confirm the influence of government support on attitude....
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...The reason for this as opined by Farouk et al. (2017) and Mohsin (2015) was the serious neglect of the subject and the – nonchallant attitude of the stakeholders in exploring its vast promising potentiality....
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Journal Article•
TL;DR: In this paper, the authors explored and examined the forms and means employed by one zakat institution in Malaysia in discharging its accountability to the stakeholders, and found that the accountability has been discharged through both of means that are account-and action-based mechanisms, which include zat collection and distribution reports and various non-zakat society/community programs respectively.
Abstract: The objective of the study is to explore and examine the forms and means employed by one zakat institution in Malaysia in discharging its accountability to the stakeholders. Case study approach was used in the study involving the use of both of primary and secondary data. The primary data was gathered via the face to face in-depth interviews that were conducted with the representatives of the zakat institution. The secondary data was gathered from different sources such as the zakat collection and distributions reports of the zakat institution. The interview data was analysed using a manual coding and the secondary data was content analysed using a thematic analysis. The study finds that the zakat institution studied has been discharging two categories of accountability that are financial or formal and social or informal form of accountability. The financial/formal form of accountability has been discharged mainly via the zakat collection and distribution reports. Meanwhile, it is observed that the latter category of accountability has been discharged through both of means that are account- and action-based mechanisms, which include zakat collection and distribution reports and various non-zakat society/community programs respectively.
2 citations
Cites background from "Predicting the Intention of Civil S..."
...Zakat plays a very significant role in Muslim society where it has the objective to uphold economic and social justice [2-3]....
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Journal Article•
TL;DR: In this article, the authors proposed the phases of zakat integration in Palestine and discussed the factors that can affect the sustainability organizations in Palestine namely attitude, knowledge, perceived control and subjective norm moderating by the trust as an internal control.
Abstract: Zakat is one of the five basic pillars in Islam, Furthermore, It is an obligation of all financially able Muslims to give a specific amount of their wealth to predetermined beneficiaries. However, this study will discuss the low compliance reported in the payment of zakat. In ensuring zakat obligations are fulfilled, zakat organizations are set up to manage zakat efficiently. Although zakat organizations have been operational for a long time in Palestine, their performances have yet to reach full potential. It is of prime importance that these institutions are managed effectively and efficiently because of their pivotal role in the society. In a country where zakat is one of the necessary components for development, the way to ensure optimum utilization of zakat is through the integration of zakat organizations into the mainstream economy. For zakat organizations to be integrated into the mainstream economy, efficient performance is required. Based on hermeneutic and demarcation approaches, this study proposes the phases of zakat integration in Palestine. Furthermore, the study will discuss the factors can affect zakat sustainability organizations in Palestine namely: attitude, knowledge, perceived control and subjective norm moderating by the trust as an internal control.
In the end of the study, the finding of the present study will increase the eligible Muslims awareness to pay zakat on saving and help policymakers to be more efficient and effective in the future
References
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Book•
25 Jun 2008
TL;DR: Hair, J.F., Money, A.H., Samouel, P.H. and Page, M. John Adams as discussed by the authors, "Research Methods for Business", Education + Training, Vol. 49 No. 4, pp. 336-337.
Abstract: Methods for Business: A Skill Building Approach Sekaran, Uma & Bo Business Research Methods 3e. 806 Pages·2016·16.03 MB·5,676 Downloads·New! Business Research Methods 3e Alan Bryman|Emma Bell Business Research Methods. 110 Pages·2012·2.09 MB·5,306 Downloads. place e.g. full text or abstract or keywords rather than journal Business Research Methods Bu Research Methods for Graduate Business and S... Research Methods for Graduate Business and. Social Science Students. John Adams. 1.3 The nature of business and management research Management research is different from other kinds of research because it is transdisciplinary (multiple studies are involved with it) and it is a design science. Moreover, it has to be theoretically and methodologically accurate, while at the same time being of practical relevance in the business world. The researcher Michael Gibbons has introduced 3 modes of knowledge creation: Mode 1 – creating fundamental knowledge. Method – This is the longest section and reveals how the research will be conducted. It consists of two parts: Research design and data collection. Research design is an overall overview of the chosen method and provides the reason for choosing this method. © 2020 Emerald Publishing Limited Citation Hair, J.F., Money, A.H., Samouel, P. and Page, M. (2007), "Research Methods for Business", Education + Training, Vol. 49 No. 4, pp. 336-337. https://doi.org/10.1108/et.2007.49.4.336.2 Download as .RIS
4,829 citations
TL;DR: The Theory of Planned Behaviour (TPB; Ajzen...
Abstract: It doesn't matter how beautiful your theory is, it doesn't matter how smart you are. If it doesn't agree with experiment, it's wrong. (Richard P. Feynman)The Theory of Planned Behaviour (TPB; Ajzen...
1,077 citations
TL;DR: In this paper, the authors investigate the use of multiple-item measures for service research and find that using multiple item measures is costly for service researchers, especially for service-oriented research.
Abstract: Increasingly, marketing academics advocate the use of multiple-item measures. However, use of multiple-item measures is costly, especially for service researchers. This article investigates the inc...
613 citations
TL;DR: In this paper, the acceptance level of a new Islamic home financing concept, diminishing partnership (DP), by consumers in Malaysia using the theory of reasoned action as the guiding principle was examined.
Abstract: Purpose – The purpose of this study is to examine the acceptance level of a new Islamic home financing concept, diminishing partnership (DP), by consumers in Malaysia using the theory of reasoned action as the guiding principle.Design/methodology/approach – Cross sectional data were collected through a survey and analysed by means of factor analysis, correlation and regression analysis.Findings – Positive attitude or degree of favorableness towards the DP concept and religious and social influence are jointly responsible in determining the intention to engage in DP though the former commands greater influence.Research limitations/implications – The use of convenience sampling and postgraduate students may not sufficiently capture the variations that could potentially exist in the market.Practical implications – Introducing a leading Islamic finance product requires more than just a mere Shariah Board approval as customers are far more critical than has often been assumed. Demand for the home diminishing p...
229 citations