Search results

1 – 4 of 4
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 2 January 2025

Muhammad Ikhlas Rosele, Abdul Muneem, Abdul Karim Ali, Azizi Che Seman, Luqman Haji Abdullah, Noor Naemah Abdul Rahman and Mohd Edil Abd Sukor

The purpose of this study is to propose and develop a zakat model for digital assets from the Sharīʿah perspective.

52

Abstract

Purpose

The purpose of this study is to propose and develop a zakat model for digital assets from the Sharīʿah perspective.

Design/methodology/approach

This research adopts a qualitative research method while studying the literature thoroughly, and it analyzes the data through an exploratory research approach to propose a zakat model for the digital assets.

Findings

This research aims to develop a zakat model for digital assets within the framework of Sharīʿah. Using a qualitative research method, the study thoroughly examines existing literature and uses an exploratory research approach to propose this zakat model. The findings suggest that digital assets hold the potential to be considered for zakat in the contemporary digital age. Previous studies indicate that both commodity-based and currency-based digital assets meet the criteria for zakat imposition. Given zakat’s significant impact on socioeconomic development, it is imperative to carefully manage these assets to maximize their potential benefits. However, variations in interpretations by different jurisdictions and Sharīʿah scholars regarding the understanding and classification of digital assets lead to ongoing scrutiny from legal and religious perspectives. This research aims to contribute to the discourse by proposing a zakat model for digital assets and identifying potential assets eligible for zakat.

Originality/value

This research seems to be the pioneer in providing a zakat model for digital assets, combining different segments of digital assets.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8394

Keywords

Access Restricted. View access options
Article
Publication date: 17 February 2025

Husna Jamaludin, Hengchao Zhang, Sharifah Nabilah Syed Salleh and Zakaria Lacheheb

The purpose of this study is to examine the factors that influence people’s behaviour in paying zakat, explore their perceptions of the institutions, examine the factors that…

27

Abstract

Purpose

The purpose of this study is to examine the factors that influence people’s behaviour in paying zakat, explore their perceptions of the institutions, examine the factors that influence their trust and analyse the impact of trust on their behaviour in paying zakat to the institutions.

Design/methodology/approach

A questionnaire was distributed to 740 potential Zakat payers in the Federal Territory, Malaysia. In designing the questionnaire, a systematic literature review, focus group discussions and pilot study were conducted. Descriptive analysis and partial least squares structural equation model were used with SmartPLS software.

Findings

The result shows that trust, intention to pay zakat and age of the respondents have statistically significant impacts on people’s behaviour to pay zakat through institutions. Intention to pay zakat is influenced by attitudes, subjective norms and perceived behavioural control. In addition, the main common concerns expressed were lack of awareness of the importance of paying zakat, lack of transparency in zakat administration, especially in collection and distribution, and inefficiency in administration and distribution. Moreover, trust in the institutions could be established if the institution is able to fulfil its mission of collecting and distributing zakat to the entitled Asnaf and improve their welfare, as trust not only has a direct impact on people’s behaviour, but also strengthens people’s intention and influences their behaviour to pay zakat to the institutions.

Research limitations/implications

This study focuses on a specific geographical area and zakat institution; hence, the study’s generalisability is limited. The use of self-reported and cross-sectional data may introduce bias and fail to capture the dynamic change of trust, intention and behaviour across time. The proposed solution of leveraging digital platforms may provide numerous hurdles and obstacles for adoption by the zakat institution.

Originality/value

This study shows the significant role of trust in influencing people’s intentions and behaviour in supporting organisations. Therefore, it can serve as an indicator of the performance or success of a particular institution. Thus, there is a need to find strategies to gain people’s trust by improving their ability, integrity and benevolence in performing their tasks.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Access Restricted. View access options
Article
Publication date: 18 December 2024

Nurhayati Khair, Ainoriza Mohd Aini and Zafirah Al Sadat Zyed

This study aims to identify the significant exit barriers encountered by tenants in public rental housing and analyze the moderating effects of sociodemographic factors on…

25

Abstract

Purpose

This study aims to identify the significant exit barriers encountered by tenants in public rental housing and analyze the moderating effects of sociodemographic factors on tenants’ decisions to leave public rental housing.

Design/methodology/approach

This study applied a quantitative methodology. Questionnaire survey was used as its main instrument for data collection. Responses were gathered from 328 tenants in the Program Perumahan Rakyat (PPR) through stratified random sampling. Data were analyzed using structural equation modeling partial least square (SEM-PLS).

Findings

The findings reveal that housing availability and the exit programs by DBKL are the most significant factors influencing exit barriers. Tenant income also impacts their decision to remain, as available housing often does not match their income levels. Policymakers and relevant agencies should collaborate to help tenants increase their income, facilitating their transition out of public rental housing.

Research limitations/implications

This study is limited to the factors influencing the tenant from exiting PRH. Furthermore, the study specifically targeted those who rent public housing under DBKL administration may neglect the perspectives of other stakeholders, such as DBKL management, property owners and policymakers. Therefore, the findings are insufficient in representing tenants other than those under the DBKL’s administration. While the causes may be similar, the opinions and consequences would vary among other tenants depending on their socio-demographic profiles.

Practical implications

This research offers a more comprehensive understanding of the exit barriers tenants’ encounter in PRH. The results gained from this study will assist policymakers in developing a more comprehensive initiative that will assist tenants in exiting PRH. DBKL can effectively engage PRH tenants to provide a strategic departure mechanism for better solutions. Furthermore, DBKL can offer aid in locating cheap housing options for tenants who may have limited access to information on the availability of such homes.

Social implications

This discovery will also be advantageous for prospective tenants who have been on the waiting list for several years, eagerly awaiting the vacancy of units previously occupied by other tenants. Furthermore, residents who successfully vacate public rental housing (PRH) will need to be considered for incentives to promote the success of the housing pathway. This will lead to the attainment of the equitable allocation that has been identified as the primary concern of PRH.

Originality/value

This study seeks to clarify the exit barriers encountered by tenants in PRH and identifies the significant factors contributing to the low turnover rate of tenants. The study is relevant for DBKL and policymakers in promoting the success of housing pathways to ensure fairness and efficiency in the principles of public housing.

Details

International Journal of Housing Markets and Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8270

Keywords

Access Restricted. View access options
Article
Publication date: 11 June 2024

Chiranjeevi Pachappareddy, Chinmaya Prasad Padhy and Srinivas Pendyala

This study aims to investigate the mechanical, thermal and water absorption (WA) properties of kenaf fiber (KF) composites hybridized with powdered Acacia concinna pods (ACP).

11

Abstract

Purpose

This study aims to investigate the mechanical, thermal and water absorption (WA) properties of kenaf fiber (KF) composites hybridized with powdered Acacia concinna pods (ACP).

Design/methodology/approach

Kenaf fiber reinforced epoxy polymer hybrid composite was fabricated using several weight percentages of ACP powder as filler (0%, 2%, 4%, 6% and 8%), both with and without chemically altering the fiber mat. 6 Wt.% NaOH was used in distilled water to treat KF mat chemically. The hand layup technique is used to produce ASTM-compliant KF hybrid laminates. Tensile, flexural and IZOD impact strengths were tested on the generated hybrid composites and their thermal and WA characteristics. Scanning electron microscope fractography revealed that fiber pulling-out, debonding and cracking were the main ways composites fractured.

Findings

The investigation findings reveal that the tensile, flexural and impact strengths increased when ACP fillers were added up to 4, 6 and 8 Wt.%, respectively. Thermogravimetric analysis indicates that the hybrid composite is thermally stable up to 215°C. WA experiments reveal that KF mat composites treated with 0 Wt.% ACP filler had less WA than those not treated with ACP filler. The treated KF with 4% filler hybrid composite demonstrated improved interfacial bonding between the reinforcement and matrix compared to other combinations.

Originality/value

Although filler made of A. concinna is inexpensive, lightweight, renewable, totally or partially recyclable and biodegradable, its potential application in hybridizing composites is yet to be investigated. Hybridizing the KF mat with ACP filler in an epoxy matrix produced novel hybrid composites. Evaluations have been conducted on the effects of ACP filler on the mechanical, thermal and WA characteristics of composites.

Details

World Journal of Engineering, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1708-5284

Keywords

1 – 4 of 4
Per page
102050