Authors:Hairunnizam Wahid, Anida Norlena Salim, Mohamad Syahmi Mat Daud, Mohd Adib Ismail Pages: 1 - 18 Abstract: As a Muslim who believes in Allah SWT, the responsibility to give zakat is one of the beliefs that must be implemented. And a Muslim should spend part of the property sincerely because Allah pleases alms. Internal and external factors that occur around an individual will affect his thoughts and behavior. Since the declaration of the COVID-19 pandemic announced by the World Health Organization (WHO), the whole world has been at war with the pandemic phenomenon of coronavirus outbreak. During that period, the world seemed to experience a "reset" in terms of economic and social aspects in the activities of individuals as an individual or a group. In this situation, imbalances in the socio-economy of society occur at all levels of the rich and the poor. At this point, zakat is one of the solutions to fix this imbalance. Various efforts have been moved by zakat institutions to increase awareness and attract the interest of the local Muslim community to issue income zakat on a regular basis. However, there is no special legal provision on the obligation to pay zakat, but voluntary obedience as a servant to the Almighty Creator is the inner strength. Therefore, this research was conducted through a survey of 552 respondents of the Settlers in FELDA Johor Baharu Region aiming to study the factors that affect the awareness of the Muslim community living in the settlement which has a planned social and spiritual program. This study employed quantitative methods through the distribution of questionnaires in form of binary questions and Likert scales. Descriptive statistical analysis was also used to look at the relationship of the factors influencing the behavior of respondents to issue income zakat during the COVID-19 pandemic. The results of the study found that the dependent factor which was the intention was the only significant factor on the behavior of FELDA Settlers to issue income zakat post-pandemic COVID-19. Other independent factors were not significant but there was still a positive relationship to the behavior of zakat payment among the Settlers in the Johor Bahru Region. The results of the study found that factors of age, religious influences, and courtesy were the driving forces behind the Settlers' awareness. Keywords: Religion, FELDA, behavior, compliance, awareness, income Zakat, COVID-19 pandemic time PubDate: 2022-08-24 DOI: 10.37706/ijaz.v7i1.319 Issue No:Vol. 7, No. 1 (2022)
Authors:Mufidah Mufidah, Amri Amir, Achmad Hizazi, Enggar Diah Puspa Arum Pages: 19 - 32 Abstract: This study examined the impact of sharia motivation and internal control on non-profit organization performance during the Covid Pandemic. The study’s novelty stems from the discovery of a new metric for sharia motivation. Additionally, this study addresses environmental uncertainty caused by the covid pandemic condition in a specific institutional setting, namely the zakah management organization. Thus, the pandemic weakens the economy; almost all industries are negatively impacted, but some have positive or increasing impacts, most notably the health industry; however, some industries have no effect, such as not-for-profit institutions, particularly zakah institutions that help a lot of people. As a result, environmental uncertainty was examined as a moderator variable. This study analyzed 90 observations from 20 zakah organizations in Jambi Province using cross-section data and primary data sources. SEM-PLS is a technique for performing moderating analysis. Sharia motivation and internal control affect on organizational performance while environmental uncertainty has no effect as a moderating variable. In addition, organizational performance affects accountability. PubDate: 2022-08-24 DOI: 10.37706/ijaz.v7i1.387 Issue No:Vol. 7, No. 1 (2022)
Authors:Muhsin Nor Paizin Pages: 33 - 46 Abstract: The federal constitution defines Malaysia as a constitutional monarchy. The division of powers between the federal and state governments in the two lists has been explained by referencing the Federal Constitution’s Ninth Schedule. The federal government’s State List-II (aka the Federal List) gives significant control over various Muslim practices, such as zakat, and Malay tradition, to the states. So, therefore, it falls under the jurisdiction of the states to administer zakat. There are state-run zakat management organizations where decentralization has been implemented. This study aims to find out if decentralized zakat management, based on the findings of five Malaysian states: Johor, Perak, Selangor, Penang, and the Federal Territory, has a significant impact on overall zakat collection in the country. A significant benefit of decentralizing zakat collection efforts is that those efforts are more likely to produce better results. Collecting zakat using advanced channels provides a benefit in terms of various aspects of the collection system, and this represents a new stage in zakat collection when compared to economic data. PubDate: 2022-08-24 DOI: 10.37706/ijaz.v7i1.333 Issue No:Vol. 7, No. 1 (2022)
Authors:Mumuh Muhammad, Aas Nurasiyah, A. Jajang W. Mahri, Ram Al Jaffri Saad Pages: 47 - 62 Abstract: The objective of this study is to analyze factors which predict zakāh compliance behavior using attitude towards zakāh and intention to pay zakāh as independent variables. This study uses the theory of planned behavior (TPB) as a theoretical framework. Quantitative approach is used with partial least squares-structural equation modeling (PLS-SEM) as data analysis technique based on a questionnaire survey of 90 zakāh payers (muzakki) in Bandung which is one of the districts in Indonesia. Results show that attitude towards zakāh has a positive impact significantly on intention to pay zakāh and intention to pay zakāh has a positive impact significantly on zakāh compliance behavior. Zakāh compliance behavior is found to be not directly affected by attitude towards zakāh but indirectly affected through intention in paying zakāh. Therefore, the theory of planned behavior shows suitability in both theory and practice in the zakāh cases. The results of study are expected to contribute new insight for zakāh fund management, particularly in the majority-Muslim countries, through improving zakāh compliance behavior. All parties, especially government and zakāh institutions, should pay attention seriously to these variables to optimize zakāh collection in the future. PubDate: 2022-08-24 DOI: 10.37706/ijaz.v7i1.349 Issue No:Vol. 7, No. 1 (2022)
Authors:Muhammad Jaffer Asif Pages: 63 - 74 Abstract: An Agent Based Model (ABM) of wealth distribution (Wilensky, 1998) that creates representative Pareto pattern of wealth distribution, is customized to introduce Zakat (a charity in Islamic Finance @2.5% of net wealth). The impact of this small charity on the part of the rich changed the Pareto distribution of wealth in the model into a normal distribution. The redistribution as a result of Zakat also increased the net wealth of the model as a whole, thereby stimulating economic growth. The results stresses the importance of non-conventional handling of the issue and highlights the role of small charities in improving economic wellbeing. PubDate: 2022-08-24 DOI: 10.37706/ijaz.v7i1.340 Issue No:Vol. 7, No. 1 (2022)
Authors:Aam Slamet Rusydiana, Ririn Riani Pages: 75 - 90 Abstract: This study aims to examine the impact of zakat disclosure, especially on the application of corporate social responsibility (CSR) which is the contribution of Islamic banking to its financial performance, namely return on assets and return on equity. This study focuses on 8 Islamic commercial banks in Indonesia from 2011 to 2020. The sample was selected based on the transparency regarding zakat disclosure in their annual report. The method in this study uses a panel data approach. The results show that the contribution of zakat disclosure as corporate social responsibility has a positive and significant effect on both models of Islamic bank financial performance in Indonesia. This shows that CSR through zakat can support the stakeholder theory where Islamic banks that focus on social obligations will improve their financial performance. This study provides a theoretical contribution by explaining disclosure of zakat is an obligation for Islamic banks, and provides important empirical evidence for policy implications. Thus, Islamic bank management may find the importance of CSR in zakat disclosure through reports on sources of funds and distribution of zakat funds in their financial statements for the benefit of stakeholders. PubDate: 2022-08-24 DOI: 10.37706/ijaz.v7i1.376 Issue No:Vol. 7, No. 1 (2022)
Authors:Afia Salsabila, Farida Ratna Dewi, Eka Dasra Viana Pages: 91 - 104 Abstract: Sustainable development programs have goals that are globally known as Sustainable Development Goals (SDGs). The United Nations said that there were 17 goals to be achieved in the program. One of its goals is to end all forms of poverty everywhere. The poverty rate in Indonesia has increased in 2020 due to the Covid-19 pandemic. One way that can be used to overcome these problems is to implement community empowerment programs. The Cibuluh Bogor Batik Village is a community empowerment program in the form of productive zakat activities distributed by BAZNAS. Appropriate evaluation methods are needed to measure the impact of the program on the community. Social Return on Investment (SROI) is a program evaluation tool that can be used to measure the impact of social investment generated. This study aims to analyze the program innovation and social rate of return of the Cibuluh Bogor Batik Village program. The type of data used is primary and secondary data. Data were analyzed by the SROI method. The results show that the social return value is 1,12:1, meaning that every IDR1 invested will benefit IDR1,12 for stakeholders. PubDate: 2022-08-24 DOI: 10.37706/ijaz.v7i1.381 Issue No:Vol. 7, No. 1 (2022)
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