Determinant Factors of Zakat Compliance Behavior of Muzakki: Evidence from Malaysia

Bulutoding, Lince; Asse, Ambo; Muin, Rahmawati; Sari, Nur Rahmah

doi:10.35940/ijmh.k1053.0741120

Cited by 2 publications

(1 citation statement)

References 10 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…The results of the study conducted by (Mohd Yusoff & Hanapi, 2016) found that the availability of online payment facilities was one of the factors that could encourage muzakki to pay zakat. The results of this study are supported by (Bulutoding et al, 2020) which also found that muzakki tend to be influenced to make zakat payments if the online zakat system facilitates them in making zakat payments. However, the BAZNAS of Makassar revealed slightly different view from the results of these studies.…”

Section: Utilization Of Information Technology In Ziswaf Fundraisingsupporting

confidence: 74%

Zizwaf Digitalization: The Empowerment of People Economic’s Strategy Amidst Covid-19

Sari¹,

Syariati²

2022

IJAERS

View full text Add to dashboard Cite

This study aims to analyze the ability of Zakat Management Organizations to utilize technology in supporting transaction activities as well as reporting ZISWAF fund management as a strategy in increasing payments and distribution of ZISWAF funds. The object of this study is the National Amil Zakat Agency (BAZNAS) of Makassar, representing an institution established by the government, and Dompet Dhuafa of South Sulawesi, as one of the institutions established by the community. This study is a qualitative study using a case study approach. Data consist of primary data obtained by conducting direct interviews with informants, and secondary data obtained through observation of the website or application of each organization. This study found that in Dompet Dhuafa of South Sulawesi, the use of IT is maximized by trying to reach millennials, considering that they tend to be more receptive to the use of IT as they found it easy to use. Meanwhile, at BAZNAS of Makassar, the use of IT is maximized on their applications that comply with PSAK 109 concerning Zakat and Infaq/Alms Accounting, considering the muzakki in BAZNAS are mostly either eldery or government emlpoyees that really concern about the perceived of usefulness of the technology. As a case study, this study is expected to be able to contribute to other organization and the government by providing a comprehensive picture of what should be done in maximizing the use of IT as a strategy to increase the number of ZISWAF payments in Indonesia, in order to empower the people's economic, especially in the current era of the Covid-19 pandemic.

show abstract

Section: Utilization Of Information Technology In Ziswaf Fundraisingsupporting

confidence: 74%

Zizwaf Digitalization: The Empowerment of People Economic’s Strategy Amidst Covid-19

Sari¹,

Syariati²

2022

IJAERS

View full text Add to dashboard Cite

show abstract

The Effect of Prevention Measures, Fraud Detection, and Investigative Audits on Efforts to Minimize Fraud in The Financial Statements of Companies, Makassar City Indonesia

Paranoan

Sabandar

Paranoan

et al. 2022

Wseas Transactions on Information Science and Applications

View full text Add to dashboard Cite

The purpose of this study was to examine the effect of fraud prevention, detection, investigative audits, and professionalism of auditor on efforts to minimize fraud in financial statements. This study uses primary data by using questionnaires where the questionnaires are distributed to internal auditors who work in companies in Makassar City, Indonesia. Sample determination was done by using convenience sampling. The number of respondents in this study were 52 internal auditors. Data analysis to test the hypothesis was done by using multiple regression test. The results of this study indicate that partially, preventive measures and professionalism of auditor have significant effect on efforts to minimize fraud, while partially fraud detection and investigative audits have no significant effect on efforts to minimize fraud. However, simultaneously, the four variables of fraud prevention, detection, investigative audit, and professionalism of auditor have a significant effect on effort to minimize fraud.

show abstract

Determinant Factors of Zakat Compliance Behavior of Muzakki: Evidence from Malaysia

Cited by 2 publications

References 10 publications

Zizwaf Digitalization: The Empowerment of People Economic’s Strategy Amidst Covid-19

Zizwaf Digitalization: The Empowerment of People Economic’s Strategy Amidst Covid-19

The Effect of Prevention Measures, Fraud Detection, and Investigative Audits on Efforts to Minimize Fraud in The Financial Statements of Companies, Makassar City Indonesia

Contact Info

Product

Resources

About