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http://unisep.lib.unishams.edu.my/xmlui/handle/123456789/2592
2024-03-28T15:23:32ZThe 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.
2017-01-01T00:00:00ZInformation 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.
2018-01-01T00:00:00ZFinancial Planning Through Maqasid Shari'ah Engineering : A Study on the Takaful Products Development
http://unisep.lib.unishams.edu.my/xmlui/handle/123456789/12487
Financial Planning Through Maqasid Shari'ah Engineering : A Study on the Takaful Products Development
Wan Nazjmi bin Mohamed Fisol, Dr.; Yusuf bin Haji Othman, Dr.; Siti Hafsha binti Albasri; Mohammadtahir Cheumar, Dr.; Anas Suzastri bin Ahmad
In fact, takaful products constitutes one important area of Islamic financial planning which in line with the Maqasid Shari’ah perspective. Therefore, this research explore on the takaful products development as sustainable financial planning based on the Maqasid Shari’ah principles. Qualitative method has been used which based on the library research such as books, articles, journals review and any other related materials. Finding of this research show that there are several products development in takaful institutions are in conformity with the Maqasid Shari’ah perspective as sustainable of financial planning which bring the social welfare and justice for the public interest (maslahah). As conclusion, the development of the takaful products should be based on the preservation of five necessities (daruriyyah al-khamsah), namely, the preservation of religion (din), the preservation of life (nafs), the preservation of
intellect (’aql), the preservation of progeny (nasl) and the preservation of wealth (mal).
2018-03-01T00:00:00Z