Behavioural Intention of Zakat Participants Towards the Zakat Fund in Morocco

Ghaouri, Mohamed Hamza; Kassim, Salina; Othman, Anwar Hasan Abdullah; Zakariyah, Habeebullah

doi:10.55188/ijif.v15i1.484

Cited by 4 publications

(5 citation statements)

References 16 publications

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“…The muzakki's positive attitude of intention and payment behavior of zakāt to an institution is dominated by the perception of that muzakki who believes that this behavior has a high chance of being executed because of its ease. This result joins the findings of Ghaouri et al. (2023).…”

Section: Discussionsupporting

confidence: 91%

“…This means that the degree of knowledge of zak at and its conditions has no influence on the intention of paying zak at. These results are opposite to previous studies (Pangestu and Jayanto 2017;Sukri et al, 2016;Tajuddin et al, 2017;Ghaouri et al, 2023). This contradiction may be due to the chosen theory behind the research, knowing that the previous studies haven't had the theory of planned behavior as their theoretical framework.…”

Section: Perceptioncontrasting

confidence: 80%

“…This means that the degree of knowledge of zakāt and its conditions has no influence on the intention of paying zakāt . These results are opposite to previous studies (Pangestu and Jayanto 2017; Sukri et al ., 2016; Tajuddin et al ., 2017; Ghaouri et al. , 2023).…”

Section: Discussionmentioning

confidence: 99%

“…A positive attitude towards a behavior will produce a positive intention and will therefore encourage the implementation of this behavior. On the other hand, a negative attitude towards a behavior will contribute to a negative intention and will not encourage the implementation of such behavior (Fishbein and Ajzen, 2005;Attak, 2018;Ghaouri et al, 2023). In this research, we assume that a positive attitude toward the payment of zak at to an institution of zak at positively influences the intention of the muzakkis to pay their zak at to a specialized institution.…”

Section: Conceptual Model and Research Hypothesesmentioning

confidence: 98%

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The determinants of institutionalization of Zakāt: the case of Morocco

Yerrou,

Achmaoui,

Bezoui

2023

IES

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PurposeMuslims have several religious obligations; the payment of a defined sum to the deprived part of the society is one of their financial obligations called Zakat. The institutionalization of this obligation has been the focal point of several research studies, however the Moroccan context has been studied by very few researchers. Therefore, this research aims to study the institutionalization of Zakat in the Moroccan context. Design/methodology/approachIn this paper, the authors try to drive focus to the determinants of the payment of Zakat to a specialized institution in Morocco (institutions whose main activity is the management of zakat funds), through 302 questionnaires that have been administrated on Moroccans and partial least square (PLS) approach.FindingsThe results show that the intention and payment behavior of Zakat by Moroccans depends on the quality of the zakat institution's quality of services, its location, the competence and availability of personnel, the use of technology, the shari'ah compliance of the institution’s activities and the trust by showing professionalism in the management of Zakat funds and disclose information.Research limitations/implicationsThe lack of relevant data covering the number of Zakat payers in Morocco, their potential contributions and the amounts paid each year, slows down the progress of this project as it hinders the ability of state officials and decision-makers to assess the potential zakat funds that are currently in circulation, and thus makes it hard for them to attribute financial support to such project. It also makes it hard for researchers to get direct access to Muzzakis.Practical implicationsThe existing literature shows immense interest in the implementation of institutions who can manage the Islamic social instruments especially zakat. However, the lack of relevant payer data of Zakat in Morocco and other jurisdictions who have not yet institutionalized zakat slows down the progress of this project and hinders any progress. Thus, the initiating point of such institutions in Morocco and in other countries who have not yet launched this project, requires knowing what determines the behaviour of Zakat payers and their choice of paying zakat to an institution. The results of our research help give insights on the determinants of zakat institutionalization from zakat payers point of view. These results are useful to the state policy makers.Social implicationsLike other neighboring countries, Morocco must introduce Zakat into its social system in order to better manage the funds that will enable the tackling of serious social problems such as poverty.Originality/valueIn contrast to the widespread and extensive literature available in analyzing the determinants of donations and volunteering from a conventional perspective, the parallel analysis of these same concerns in social Islamic systems is still in its infancy and so is the implementation of institutions related to zakat and other traditional Islamic social instruments such as waqf.

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Section: Discussionsupporting

confidence: 91%

Section: Perceptioncontrasting

confidence: 80%

Section: Discussionmentioning

confidence: 99%

Section: Conceptual Model and Research Hypothesesmentioning

confidence: 98%

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The determinants of institutionalization of Zakāt: the case of Morocco

Yerrou,

Achmaoui,

Bezoui

2023

IES

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“…The higher a person's religious understanding, the greater their awareness and commitment to fulfilling their religious obligation of paying zakat. In their research, Ghaouri et al 2023) also explained that people with strong faith have a fundamental knowledge of zakat obligations. Occupations encompassing business governance, work environment, and other factors indeed influence the behavior of Muslim individuals in paying zakat.…”

Section: Discussionmentioning

confidence: 98%

Socio-Economic Determinants of Individual Muslim Zakat Payment Behavior in Indonesia

Durohman,

Fajar Adrian Sutisna,

Muhammad Yuka Anugrah

2023

JIEFeS

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Zakat is one of the pillars of Islam and holds significant potential in Indonesia. However, the amount of zakat collected remains far below its potential. This disparity arises because many Muslims neglect zakat payment and perceive it as less important. Therefore, it is crucial to understand the socio-economic behaviors and factors influencing individual decisions to pay zakat. This research aims to investigate the determinants of socio-economic factors on individual zakat behavior. The data utilized is sourced from the Indonesian Family Life Survey (IFLS) conducted in 2014, focusing on individuals aged 15 and above. The study employs probit regression methodology to examine individual decisions regarding zakat payments, utilizing STATA 17 for analysis. The research findings statistically indicate that individuals with higher socio-economic status have a greater likelihood of paying zakat. This is evident from socio-economic variables, including gender, household size, age, home ownership, loans, years of schooling, income, religiosity, and occupation, all significantly influencing individual decisions to contribute to zakat. However, variables such as place of residence and marital status do not significantly affect individuals' decisions to pay zakat. Therefore, socio-economic factors play a crucial role in formulating strategies to enhance zakat fund collection. Zakat institutions can refer to socio-economic research to determine their strategies for maximizing the significant zakat potential in Indonesia. For instance, by targeting income levels, zakat institutions can develop awareness programs for individuals with higher incomes, accelerating zakat fund collection in alignment with its substantial potential. Zakat adalah salah satu pilar Islam dan memiliki potensi besar di Indonesia. Namun, jumlah zakat yang terkumpul masih jauh di bawah potensinya. Ketidaksetaraan ini muncul karena banyak Muslim yang mengabaikan pembayaran zakat dan menganggapnya kurang penting. Oleh karena itu, sangat penting untuk memahami perilaku sosial-ekonomi dan faktor-faktor yang memengaruhi keputusan individu untuk membayar zakat. Penelitian ini bertujuan untuk menyelidiki faktor-faktor sosial-ekonomi yang memengaruhi perilaku zakat individu. Data yang digunakan berasal dari Indonesian Family Life Survey (IFLS) yang dilakukan pada tahun 2014, dengan fokus pada individu yang berusia 15 tahun ke atas. Studi ini menggunakan metodologi regresi probit untuk menguji keputusan individu tentang pembayaran zakat, dengan menggunakan STATA 17 untuk analisis. Temuan penelitian secara statistik menunjukkan bahwa individu dengan status sosial-ekonomi yang lebih tinggi memiliki kemungkinan yang lebih besar untuk membayar zakat. Hal ini terlihat dari variabel sosial-ekonomi, termasuk jenis kelamin, ukuran rumah tangga, usia, kepemilikan rumah, pinjaman, tahun-tahun sekolah, pendapatan, religiusitas, dan pekerjaan, yang semuanya secara signifikan memengaruhi keputusan individu untuk berkontribusi pada zakat. Namun, variabel seperti tempat tinggal dan status pernikahan tidak secara signifikan memengaruhi keputusan individu untuk membayar zakat. Oleh karena itu, faktor-faktor sosial-ekonomi memainkan peran penting dalam merumuskan strategi untuk meningkatkan pengumpulan dana zakat. Institusi zakat dapat merujuk pada penelitian sosial-ekonomi untuk menentukan strategi mereka dalam memaksimalkan potensi zakat yang signifikan di Indonesia. Sebagai contoh, dengan melihat tingkat pendapatan, institusi zakat dapat mengembangkan program-program kesadaran untuk individu dengan pendapatan lebih tinggi, mempercepat pengumpulan dana zakat sesuai dengan potensi yang substansial.

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Sharia governance and organizational performance in zakat management organization: evidence from Indonesia

Zakiy,

Falikhatun,

Fauziah

2023

JIABR

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Purpose This paper aims to investigate the impact of sharia governance on organizational performance in zakat management institutions in Indonesia over the period 2017–2021. Design/methodology/approach This study examined 33 zakat management organizations in Indonesia from 2017 through 2021 for 151 observations. Gross allocation ratio and growth of ZIS collection are used as organizational performance measures. The independent variables in this study are board of director size, educational background of the board of directors, sharia supervisory board size, sharia supervisory expertise, supervisory size and management size. Also, the study uses size, age and audit opinion as control variables to help measure the relationship between sharia governance and organizational performance. Findings This study shows that the board of directors and supervisory size positively and significantly affect organizational performance. Then, the educational background of board of directors has a negative and significant effect on organizational performance. In Model 1, sharia supervisory board size has a positive and significant effect on organizational performance, but in Model 2, sharia supervisory board size does not. Meanwhile, sharia supervisory expertise and management board size do not affect organizational performance. Practical implications The findings in this study illustrate the importance of transparency in the zakat management organization. Transparency helps minimize conflicts of interest and information asymmetry in the zakat management organization. In addition, sharia governance mechanism helps regulators and top management to make effective policies to improve and enhance organizational performance. Social implications Sharia governance is essential for zakat management organizations to increase accountability, credibility and public trust and support the practice of zakat management organizations. Originality/value This study discusses sharia governance and organizational performance in socioreligious organizations, especially zakat management organizations, which are still rarely carried out. Thus, this study broadens the insights of sharia governance and highlights the importance of performance appraisal in zakat management organizations.

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Behavioural Intention of Zakat Participants Towards the Zakat Fund in Morocco

Cited by 4 publications

References 16 publications

The determinants of institutionalization of Zakāt: the case of Morocco

The determinants of institutionalization of Zakāt: the case of Morocco

Socio-Economic Determinants of Individual Muslim Zakat Payment Behavior in Indonesia

Sharia governance and organizational performance in zakat management organization: evidence from Indonesia

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