Post IFRS Convergence Investigation: Corporate Social Responsibility Disclosure in Relation to Good Corporate Governance and Company Size

Bulutoding, Lince; Habbe, Abd. Hamid; Parmitasari, Rika Dwi Ayu; Suhartono, Suhartono

doi:10.22161/ijaems.63.6

Cited by 1 publication

(9 citation statements)

References 4 publications

(5 reference statements)

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“…Zakat is the one pillar of five pillars in Islam [3]. Zakat means to cleanse the soul [23] and wealth [1] from muzakki [12] & [7]. Besides as worship, zakat also means a concern for others [12].…”

Section: Introductionmentioning

confidence: 99%

“…(5) People burdened with debts and suffer wealth losses. (6) Individual who travels to a destination that does not contradict with sharia and require assistance because of their very limited provision (7) Warriors who fought for the sake of Allah SWT. This category includes those who go for study.…”

Section: Introductionmentioning

confidence: 99%

“…In carrying out their obligation of zakat, Muzakki should behave in accordance with Islamic concepts [9]. As well as hadith of Prophet Muhammad SAW, "Innamal A'malu Binniat" means practice was determined by the niyyah (intention) [18]; [17]; [7]. Niyyah (intention) is a purpose that will be realized in sincerity because of Allah and in accordance with Sharia.…”

Section: Introductionmentioning

confidence: 99%

“…Behavioral niyyah (intention) has two conditions; (1) sincere niyyah (intention) because of Allah and true. (2) According to Sunnah of Prophet Muhammad SAW (Sharia rules) [18]; [17]; [6]; [7]. If the concept of niyyah (intention) is generally adapted to zakat behavior, then (1) sincere niyyah because of Allah can be described as niyyah to calculate zakat honestly, the niyyah to report Zakat honestly and the niyyah of paying zakat on time, as well as describing the correct process [7].…”

Section: Introductionmentioning

confidence: 99%

“…(2) According to Sunnah of Prophet Muhammad SAW (Sharia rules) [18]; [17]; [6]; [7]. If the concept of niyyah (intention) is generally adapted to zakat behavior, then (1) sincere niyyah because of Allah can be described as niyyah to calculate zakat honestly, the niyyah to report Zakat honestly and the niyyah of paying zakat on time, as well as describing the correct process [7]. Sincere niyyah will be achieved if it going through an honesty, without procrastinating time in the payment of zakat and through a process without manipulation.…”

Section: Introductionmentioning

confidence: 99%

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

Bulutoding¹,

Asse²,

Muin³

et al. 2020

IJMH

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This study is to examine the variables and determining factors of zakat compliance behavior of muzakki in Malaysia. This study explores 24 determining variables of zakat compliance behavior based on Islamic concept and also previous studies. 285 muzakki were being respondents at 14 states in Malaysia. Data was analyzed by factor analysis with varimax rotation using SPSS 20. The results showed there are 20 variables and 5 groups of factors that form zakat compliance behavior of muzakki in Malaysia. The implication of study will be a reference for the next studies by taking the proven indicators in this study which are related to zakat compliance behavior of muzakki. For methodology implication, this study can be a reference for exploration study to find the indicators of each variable. For policy implication, this study can provide thoughts for governments and General Authority of Zakat to synergize each other in encouraging factors that could lead to Muzakki niyyah (intention) and behavior to pay their zakat obligation voluntary.

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Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%