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Article
Publication date: 2 February 2022

Qurroh Ayuniyyah, Ataul Huq Pramanik, Norma Md Saad and Muhammad Irwan Ariffin

This study aims to analyse the role of zakat in poverty alleviation and income inequality reduction based on the gender of zakat recipients.

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Abstract

Purpose

This study aims to analyse the role of zakat in poverty alleviation and income inequality reduction based on the gender of zakat recipients.

Design/methodology/approach

This study used the Centre of Islamic Economic and Business Studies (CIBEST) model as a poverty measure and the Gini coefficient and Atkinson index as income inequality measures to analyse 1,300 zakat recipients in five different areas of West Java, Indonesia.

Findings

Based on the CIBEST model, zakat distribution programmes have better salutary effects on male-headed households in terms of material (0.215) and absolute (0.037) poverty indices, whereas female-headed households have better performance on the falah (0.438) and spiritual (0.022) poverty indices, with greater changes in these indices in female-headed households. According to the Gini coefficient and Atkinson index, female-headed households have better income distribution one-year after zakat distribution programmes, whereas the male-headed households have better performance in regards to welfare loss.

Research limitations/implications

The present study only used the poverty line standard published by the Central Board of Statistics from the Republic of Indonesia to identify respondents who live under the poverty line.

Practical implications

This paper can serve as a reference for zakat institutions in the implementation of zakat distribution programmes when the gender of zakat recipients is taken into consideration.

Originality/value

Not many studies have analysed the impact of gender in zakat distribution programmes despite gender being one of the most important determinants of poverty and income inequality. This study attempts to determine the economic impact of zakat from the perspective of gender.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 15 no. 5
Type: Research Article
ISSN: 1753-8394

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Article
Publication date: 23 February 2010

Norma, Saad, M. Shabri Abd. Majid, Salina Kassim, Zarinah Hamid and Rosylin Mohd. Yusof

The purpose of this paper is to investigate the efficiency of selected conventional and Islamic unit trust companies in Malaysia during the period 2002 to 2005.

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Abstract

Purpose

The purpose of this paper is to investigate the efficiency of selected conventional and Islamic unit trust companies in Malaysia during the period 2002 to 2005.

Design/methodology/approach

The paper adopts Data Envelopment Analysis (DEA) to investigate efficiency, as measured by the Malmquist index, which is decomposed into two components: efficiency change and technical change indexes.

Findings

The study indicates that technical efficiency is the main contributor to enhancing the efficiency of the Malaysian unit trust industry. In addition, the larger the size of the unit trust companies, the more inefficient the performance. In comparing the efficiency of unit trust companies, the study finds that some of the Islamic unit trust companies perform better than their conventional counterparts.

Research limitations/implications

The study is limited to five Islamic unit trust companies. Thus, the findings of this study are indicative, but inconclusive for the unit trust industry as a whole.

Practical implications

The results have two important implications for both conventional and Islamic unit trust companies in Malaysia. First, the deterioration of total factor productivity (TFP) in the unit trust industry in Malaysia is due to the deficiency of innovation in technical components. Second, the size of the unit trust companies has an adverse effect on the TFP performance.

Originality/value

The contribution of this study is that it analyzes the efficiency of the two types of unit trust industry which are important and relevant for Malaysia. This significance arises from the dual financial system, in which the Islamic unit trust companies operate in parallel with their conventional counterparts. The comparison sheds some light on the performance of the Islamic unit trust companies, whose operations are based on profit‐sharing, in contrast to the conventional unit trust companies.

Details

International Journal of Managerial Finance, vol. 6 no. 1
Type: Research Article
ISSN: 1743-9132

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Article
Publication date: 8 February 2022

Puji Sucia Sukmaningrum, Achsania Hendratmi, Sylva Alif Rusmita and Syadiyah Abdul Shukor

This study aims to investigate the productivity level of family takaful in Malaysia and Indonesia from 2014 to 2019. Productivity can support corporate sustainability, which is…

820

Abstract

Purpose

This study aims to investigate the productivity level of family takaful in Malaysia and Indonesia from 2014 to 2019. Productivity can support corporate sustainability, which is one of the company’s goals.

Design/methodology/approach

The measurement of the productivity level in this study involved applying the Malmquist Productivity Index (MPI) method. The input variables used consisted of equity, total expenses and total investment. The output variables consisted of total profit and investment income. In addition, this research used the orientation of the output and intermediation.

Findings

Throughout the study period, the Indonesian family takaful had an average total factor productivity change (TFPCH) of about 0.945. In other words, it did not reach optimal productivity. It is more due to the low value of technological change (TECHCH). On the contrary, family takaful companies in Malaysia had called productivity, showing a TFPCH of about 1.041. Again, this is mainly due to an increase in TECHCH and efficiency change, but it is still low in pure technical efficiency change.

Research limitations/implications

This study focuses on factors that exist in internal takaful companies. Neither micro- nor macroeconomic variables that can affect productivity levels have been measured. In addition, this study only analyzed two countries out of the 11 countries in the Southeast Asian region.

Practical implications

Family takaful companies can use the productivity index as one of the bases of evaluation in managing their resources to enhance optimal output. Furthermore, the management of family takaful companies in Indonesia needs to focus more on technological innovation and delivery of services to increase productivity. Meanwhile, family takaful companies in Malaysia can maintain their technology usage and efficiency to operate productively. The government in both countries is expected to actively accelerate the growth of family takaful companies by producing regulatory products that strengthen the industry. Specifically, the government in Indonesia needs to make regulations that support technology improvement.

Originality/value

There is still not much research that examines family takaful’s productivity level using the MPI. The MPI is an appropriate tool to evaluate the productivity of family takaful companies. Thus, family takaful companies can improve their quality by assessing the productivity index value.

Details

Journal of Islamic Accounting and Business Research, vol. 13 no. 4
Type: Research Article
ISSN: 1759-0817

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Article
Publication date: 9 October 2023

Safwan Kamal, Izra Berakon, Abdul Hamid and Zainal Muttaqin

Previous studies described the professional zakat had been limited. Generally, the past authors conducted a quantitative method with general results and did not focus on the…

410

Abstract

Purpose

Previous studies described the professional zakat had been limited. Generally, the past authors conducted a quantitative method with general results and did not focus on the behaviour of people who pay the professional zakat. As a result, the purpose of this study is to provide a comprehensive understanding of how the general public can pay their zakat using Bloom’s theory.

Design/methodology/approach

This research uses primary data with in-depth interviews from five informants, including civil servants (PNS) and private employees. Spiral analysis was used to analyse the data, arrange it, read it frequently, take brief notes, find categories, interpret and summarise it.

Findings

The results show Bloom’s theory can accommodate muzakki’s behaviour by paying professional zakat. It can be seen from the following conclusions: firstly, in the cognitive domain, muzakki’s behaviour of paying the professional zakat was motivated by their memories (experiences), the ability to interpret, the ability to understand the principles of zakat, the ability to understand the relations and the ability to understand the role of zakat from its norms. Secondly, in the affective domain, muzakki’s behaviour in paying the professional zakat was motivated by their ability to receive, give positive value, call others and dare to take risks. Thirdly, in the psychomotor domain, guided practice, mechanised practice and adoption drive muzakki’s behaviour of paying zakat.

Research limitations/implications

This study has limitations regarding the number of samples (informants). In addition, the results of the research are designed to be very subjective so that they cannot be generalised to phenomena that exist in other places and countries that also require zakat in the profession. In the future, the results of this study can be used as a variable development with quantitative methods so that it can involve more samples to get maximum and a broader result.

Practical implications

This research has a valuable managerial impact on the zakat management institutions, particularly in Langsa, Aceh, Indonesia and all zakat institutions worldwide. Therefore, the central government can evaluate the zakat gap through various socialisation activities by promoting the cognitive, affective and psychomotor domains. Socialisation should improve people’s behaviour to pay zakat so that the amount of zakat collected will be higher and will reduce the gap between the potency of zakat and the zakat in reality which has been unequal so far.

Originality/value

This research will contribute to the significant development of zakat in terms of studying the behaviour of muzakki paying the professional zakat. Although the theory of planned behaviour was dominated by previous research, this research reveals other aspects of muzakki behaviour using Bloom’s model by elaborating on cognitive, affective and psychomotor domains.

Details

Journal of Islamic Marketing, vol. 15 no. 3
Type: Research Article
ISSN: 1759-0833

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Article
Publication date: 20 June 2024

Safwan Kamal, Nanda Safarida and Erne Suzila Kassim

The purpose of this study is to develop and assess the effects of unified theory of acceptance and use of technology (UTAUT 2) constructs – effort expectancy (EE), social…

439

Abstract

Purpose

The purpose of this study is to develop and assess the effects of unified theory of acceptance and use of technology (UTAUT 2) constructs – effort expectancy (EE), social influence (SI) and hedonic motivation (HM) – on behavioural intention (BI), as well as the impact of innovation resistance theory (IRT) constructs – usage barrier (UB) and tradition barrier (TB) – on innovation resistance (IR) behavior in the context of digital zakat payment in Aceh. In addition, this study also examines how knowledge of fiqh zakat influences both BI and IR.

Design/methodology/approach

This was a quantitative study including 350 Acehnese persons who paid zakat online. This research used a Likert scale, and the sampling technique was purposive sampling applied for the Acehnese people. The research respondents were civil servants, private employees, BUMN employees (employees of State-Owned Enterprises), merchants, restaurant owners, professionals and other occupations who had paid professional zakat through a digital system mechanism. The data were analysed using partial least squares structural equation modelling.

Findings

This research found that the constructs built through the theory of UTAUT 2 explained the position of the EE variable, which had a significant effect on BI. On the other hand, the variable of SI and HM did not significantly affect BI in digital zakat payment. This finding demonstrated that BI significantly influenced actual usage (AU). UB and TB had no impact on IR, according to the theoretical framework developed by IRT. Yet, the knowledge about the fiqh zakat (KFZ) significantly affected the AU. In terms of the moderation role, the KFZ variable moderated the relationship between BI and AU. However, the KFZ variable did not moderate the relationship between IR and AU.

Research limitations/implications

This research had limitations and could still be investigated further by involving a larger sample. This study does not include all UTAUT 2 and IRT constructs, but only involves UTAUT 2 and IRT constructs based on the phenomenon of digital zakat paying behavior in the people of Aceh.

Practical implications

This research had a managerial contribution and an evaluation of the use of digital zakat collection services in Aceh and zakat management institutions in various countries. The existence of significant EE should be a reference for zakat institutions to produce continuous payment applications with a higher level of convenience in the future. In addition, the government should encourage more organised fiqh zakat education in society to plan a more optimal zakat collection. The reason for this is that KFZ has been shown to moderate zakat intentions towards actual digital zakat payment behaviour.

Social implications

The results of this study were then accommodated by the government to design a digital zakat collection system so that it resulted in optimising the collected zakat funds. The greater the zakat funds collected, the greater the economic impact and social resilience of the community was in the midst of the post-covid and global crisis.

Originality/value

This research provided an essential value in the aspect of collecting zakat funds, especially in the study of the behaviour of paying zakat digitally. The theory of planned behaviour predominated in earlier studies that investigated zakat-paying behaviour. Yet, this research was even more focused as it used the constructs of UTAUT 2 and IRT theory and applied the involvement of a moderator variable like fiqh zakat knowledge that was barely discussed.

Details

Journal of Islamic Marketing, vol. 15 no. 11
Type: Research Article
ISSN: 1759-0833

Keywords

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