Siti Hafsha binti Albasri
http://unisep.lib.unishams.edu.my/xmlui/handle/123456789/1293
2024-03-29T15:35:18ZThe Influence of Knowledge, Islamic Religiosity and SelfEfficacy on the Intention to Pay Income Zakat among Public Educators in Kedah, Malaysia.
http://unisep.lib.unishams.edu.my/xmlui/handle/123456789/13509
The Influence of Knowledge, Islamic Religiosity and SelfEfficacy on the Intention to Pay Income Zakat among Public Educators in Kedah, Malaysia.
Yusuf Haji Othman; Mohd Sholeh Sheh Yusuff; Mohd Shahid Azim bin Mohd Saufi; Siti Hafsha binti Albasri
Zakat is not only a religious obligation which must be complied by all eligible Muslims but also plays a very important role in Islamic fiscal system, specifically as a major source of income and could be used as an instrument to finance certain programs in order to achieve social, political
and economic development among Muslim communities. However, the issue which arises is that zakat collection including income zakat is still low which hinders the effectiveness of zakat in playing a more significant role in the state of Kedah. Therefore, this study examines determinants of compliance behavior of income zakat by adding Islamic religiosity and moral obligation to the Theory of Planned Behavior (TPB) in order to gain more understanding of
determinants of employment income zakat. The sample size used in this study is 372. This study uses PLS-SEM bootstrap and blindfolding technique in order to examine the relationship, effect size and predictive relevance of the variables of the study. This study proves that attitude, selfefficacy, moral obligation and religiosity have significant relationships and positive influence on intention. However, it is revealed there is no significant relationship between subjective norms, knowledge, perception towards promotional exposure, perception towards law, perception towards service quality, and perception towards equity in zakat distribution, tax rebate, and intention. Furthermore, the finding of this study demonstrates that Islamic religiosity plays a
significant role in moderating the relationships between (i) moral obligation and intention and (ii) promotion and intention. Moreover, this study verifies that intention not only has a significant relationship but also significant and large effect size and large predictive relevance on compliance behavior. The findings of this study have important implications not only for knowledge but also to zakat institutions. The empirical evidence has important implications for
theory as well as policy. Using a new method, PLS-SEM, this study is able to provide empirical evidence which is in line with findings of previous studies as well as new findings which expand the boundary of knowledge in the area of compliance behavior of zakat. The important contribution of this study is that the factors identified as significant determinants of compliance behavior of income zakat such as attitude, self-efficacy, moral obligation and Islamic religiosity
could be useful as a guide for relevant authorities and policy makers to formulate suitable strategies to increase zakat collection in the future.
2017-01-01T00:00:00ZEnhancing Halal Sustainability Through Maqasid Shariah Framework In Malaysian Islamic Public Equity Funds
http://unisep.lib.unishams.edu.my/xmlui/handle/123456789/12696
Enhancing Halal Sustainability Through Maqasid Shariah Framework In Malaysian Islamic Public Equity Funds
Wan Nazjmi bin Mohamed Fisol, Dr.; Siti Hafsha binti Albasri; Abdulghani Padungraksart
Capital market investors in Malaysia have the choice of whether to invest in conventional funds or in Shari'ah compliant funds. However, Islamic law (Shari'ah) is concerned with the moral or ethical value of commercial transactions. Basically the Muslims are overned by the rules and regulations in respect of halal (permissible) and haram (prohibited). Hence, the objective of the study has been explored the compliant funds products which based on the Maqasid Shari'ah framework due to the five preservations or protections (Protection of Religion, Protection of Life, Protection of Intellect, Protection of Progeny and Protection of wealth). Most of the products offered and developed in should be in line with the Maqasid Shari'ah perspective as sustainable of financial planning which bring to the social well-being and impartiality for the public interest (maslahah) by taking into consideration of five preservation, namely the preservation of religion (al-ddin), the preservation of life (al-nafs), the preservation of intellect (al-'aql), the preservation of progeny (al-nasl) and the preservation of wealth (al-mal). Therefore, it is an important not only in developing Islamic equity funds as a part of industry growing but then beyond than that to fulfill the needs of Muslim as well for all the others as well as enhancing halal sustainability through Islamic equity funds products development.
2019-01-01T00:00:00ZInformation Technology From The Perspective Of Maqasid Al-Shariah
http://unisep.lib.unishams.edu.my/xmlui/handle/123456789/12631
Information Technology From The Perspective Of Maqasid Al-Shariah
Wan Nazjmi bin Mohamed Fisol, Dr.; Mohd Shahid Azim bin Mohd Saufi; Siti Hafsha binti Albasri; Fathilah binti Mohd Alipiah
The key to be more deeply understand the Shari‘ah in its true perspective are by using the objectives of Shari‘ah (Maqasid al-Shari‘ah) theory. The 21st century is witnessing the advancement of information technology (IT) as a branch of knowledge that was amazingly accomplished by the human minds that Allah Almighty has bestowed upon. The development of this information technology has a great impact on the public interest (maslahah) of human life around the world in doing various activities faster and without borders despite being separated by geographical borders. However, for Muslims who believe in the faith (iman) of Allah SWT., human achievement in information technology (IT) should take into account the preservation of religion, life, intellect, progeny and wealth which are necessities (daruriyyah)
from the Maqasid al-Shariah perspective. Thus, this writing focuses on the use of information technology in general according to the perspective of Maqasid Al-Shariah, which based on the scientific of al-Quran and al-Sunnah.
2018-01-01T00:00:00ZA Critical Analysis of Zakat and Waqf in Sustaining the Development and Survival of Pondok Institution in Kedah
http://unisep.lib.unishams.edu.my/xmlui/handle/123456789/12627
A Critical Analysis of Zakat and Waqf in Sustaining the Development and Survival of Pondok Institution in Kedah
Rahayati Binti Ahmad, Dr.; Siti Hafsha Binti Al Basri; Syahiza Binti Arsad, Dr.; Roshima Binti Said, Dr.
In Malaysia, there is an increasing of awareness in Zakat and Waqf among the Muslims community in Kedah. There is no doubt Zakat and Waqf had contribution a lot in development of Islamic education among the Muslim communities especially in pondok institution which grown drastically nowadays. Nonprofit Organization (NGO) in Kedah seen to be the main contributor of Zakat and Waqf to support and sustain the financial development of the Muslim community in Islamic education and other various socioeconomics projects. Due to such scenario, the development of the Zakat and Waqf for education in Pondok Institution in Kedah needs to be monitored to maintain the good practice and governance to ensure this institution will develop and survive in the future. The significance of this research is to examine the effect of zakat and waqf contributed by Nonprofit Organization (NGO) in establishment the survival of pondok institution in Kedah. This empirical study includes data collection of 100 Nonprofit Organization (NGO) who actively providing zakat and waqf to the pondok institution in Kedah. A Pondok Development and Performance Framework will be developed based on previous study and expert opinion from Majlis Agama Islam, Jakim and NGOs to identify the important element in measuring the performance, sustainability and survival of pondok in Kedah. This field studies would provide an additional information for the government and public to value the pondok education and hopefully the roles play by the NGO in managing the zakat and waqf for the development of Pondok institution in Kedah will improve and enhance the development of Islamic education system for the Muslims society into a higher level and respectful way
2019-01-01T00:00:00Z