Localizing Governance of Zakat Management: The Role of Mosque in Malaysia

Wahid, Hairunnizam; Ahmad, Sanep; Kader, Radiah Abdul

doi:10.17576/ajag-2012-3-6519

Cited by 10 publications

(15 citation statements)

References 9 publications

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“…Although there are improvements in ZDO as it is reported by Wahid et al (2009) and Muhammad (2019), there have been emerging issues confronting ZDO in Malaysia.…”

Section: This Studymentioning

confidence: 99%

“…A research conducted by Yusof (2010) indicates that zakat management has received the highest level of negative perception amongst the zakat payers (Yusof, 2010). ZDOs in the states of Selangor, Pulau Pinang, and Federal Territory of Kuala Lumpur have recorded the highest level of dissatisfaction from the zakat payers (Wahid et al, 2009).…”

Section: This Studymentioning

confidence: 99%

“…The previous researches, such as those done by Yusof (2010) and Wahid, Ahmad, and Kader (2009) addressed the weakness and threat at a surface level, mainly based on ZDOs annual report. Previous studies were superficial therefore there is a need to conduct extensive study on threats and weaknesses.…”

Section: This Studymentioning

confidence: 99%

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The Assessment of Organizational Strengths, Weakness, Opportunities, and Threats of Zakat Distribution Organizations in Malaysia

et al. 2021

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There have been emerging issues toward the increasing amount of zakat collection and the slower pace of zakat distribution (Lubis et al., 2011). These issues create dissatisfaction which increases negative perception towards Zakat Distribution Organizations (ZDOs) amongst the zakat payers (Yusof, 2010). The objective of this study is to assess the strengths, weaknesses, opportunities, and threats of ZDOs. The methods used in this study were document analysis and Focus Group Discussion (FGD) conducted among the employees of ZDOs. Findings from this study showed that the strengths are related to the aspects on human resource management, the stable financial sources, the broad network, the good organizations setup, the positive work culture among staff members, as well as opportunities for learning and development for ZDOs employees. The weaknesses of ZDOs are associated with workplace condition, staff members’ attitudes and work performance, and management system. In addition, external environment provides a significant opportunity for the organizations. Proactive distribution of zakat and collaboration with other agencies are external aspects that can be leveraged in order to improve the functions of ZDOs. The identified threats are the ZDOs’ surrounding, the attitudes of zakat recipients towards ZDOs, competition from outside parties, public dependency, and external interferences. These findings are expected to provide baseline information to guide ZDOs in designing change initiatives that will be effective and efficient in increasing both work and organizational performance.

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“…Although there are improvements in ZDO as it is reported by Wahid et al (2009) and Muhammad (2019), there have been emerging issues confronting ZDO in Malaysia.…”

Section: This Studymentioning

confidence: 99%

Section: This Studymentioning

confidence: 99%

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The Assessment of Organizational Strengths, Weakness, Opportunities, and Threats of Zakat Distribution Organizations in Malaysia

et al. 2021

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“…In Malaysia, zakat institutions use promotional gifts as one of their marketing strategies. However, zakat institutions must adequately understand the factors that improve trust to ensure that they will not use unnecessary marketing strategies that misuse zakat payers' money (Wahid, Ahmad, & Kader, 2008).…”

Section: Gjat | January 2018 | Special Issue | 77mentioning

confidence: 99%

Effect of Board Management and Governmental Model on Zakat Payers’ Trust on Zakat Institutions

Erlane¹,

Asmah²,

Sakinah³

et al. 2018

GJAT

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Trust among zakat payers is important as it contributes to the success of zakat institutions. Zakat payers, are reluctant to pay zakat through zakat institutions due to lack of trust. This study examines whether perceived board management and governmental model may influence zakat payers' trust on zakat institutions. Using questionnaire survey on 184 zakat payers, this study shows that perceived board management influences zakat payers' trust on zakat institutions. By contrast, perceived governmental model does not influence zakat payers' trust on zakat institutions. These findings imply that zakat institutions should focus on strengthening the efficiency of their institutions to increase the trust level among zakat payers. In doing so, the zakat payers are driven to pay zakat diligently, thereby ensuring the sustainability of zakat institutions particularly in developing countries such as Malaysia.

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“…Modernisasi yang ditandai de ngan pengabaian terhadap theism oleh Lehman (2004) dianggap sebagai penyebab utama menjauhnya tautan antara moral dan etika yang bersumber dari ajaran agama dengan praktek akuntansi sebagai alat penjelas utama akuntabilitas Penelitian tentang akuntabilitas pada organisasi non bisnis keagamaan telah dilakukan oleh Randa et al (2011); Simanjuntak dan Januarsi (2011); dan Hadi dan Yana (2011) Randa et al (2011) misalnya, yang meneliti tentang akuntabilitas NGO keagamaan dalam sebuah gereja menemukan bahwa akuntabilitas gereja berbeda dengan akuntabilitas NGO non keagamaan Penelitian tentang pengelolaan zakat juga merupakan salah satu NGO (Wahid et al 2009 (Triyuwono dan Roekhudin 2000). Artinya hubungan agent dan principal tidak terbatas pada hubungan fisik saja, tetapi juga hubungan secara moral dan spiritual Perlu dipahami bahwa manusia makhluk yang aktif dan bertanggung jawab (Triyuwono 2012) Artinya, bahwa di satu sisi manusia itu bebas untuk berkreasi, namun pada sisi yang lain dibatasi oleh tanggung jawabnya, yaitu tanggung jawab untuk selalu tunduk pada nilai-nilai etika syariah Nilai etika syariah ini terrefleksi dalam metodologi penelitian menurut tradisi Islam Dalam tradisi Islam, dipahami bahwa realitas kehidupan menusia sebetulnya tidak terbatas pada realitas materi, tetapi juga mencakup realitas yang lebih tinggi, yaitu realitas psikis, spiritual, sifat Tuhan, dan Tuhan itu sendiri sebagai realitas absolut dan tertinggi (Bakar 1994) Dalam konteks metafora amanah (Triyuwono 2006(Triyuwono dan 2012 secara filosofis, akuntabilitas adalah amanah.…”

unclassified

Akuntabilitas Manuntungi: Memaknai Nilai Kalambusang pada Lembaga Amil Zakat Kawasan Adat Ammatoa

Salle

2015

jamal

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Localizing Governance of Zakat Management: The Role of Mosque in Malaysia

Abstract: Asian journal of Accounting and governance 3: 71-83 (2012) issn melokalisasikan urus tadbir Pengagihan Zakat:Peranan institusi masjid di malaysia

Cited by 10 publications

References 9 publications

The Assessment of Organizational Strengths, Weakness, Opportunities, and Threats of Zakat Distribution Organizations in Malaysia

The Assessment of Organizational Strengths, Weakness, Opportunities, and Threats of Zakat Distribution Organizations in Malaysia

Effect of Board Management and Governmental Model on Zakat Payers’ Trust on Zakat Institutions

Akuntabilitas Manuntungi: Memaknai Nilai Kalambusang pada Lembaga Amil Zakat Kawasan Adat Ammatoa

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