Mohd Farid B. Abd. Latib
http://unisep.lib.unishams.edu.my/xmlui/handle/123456789/598
2024-03-28T13:13:07ZA Re-examination of the Effect of Attitude, Religiosity, Self-Efficacy, and Moral Obligation on the Compliance Behavior of Income Zakat
http://unisep.lib.unishams.edu.my/xmlui/handle/123456789/27428
A Re-examination of the Effect of Attitude, Religiosity, Self-Efficacy, and Moral Obligation on the Compliance Behavior of Income Zakat
Yusuf Haji-Othman, Dr.; Mohd Sholeh Sheh Yusuff, Dr.; Mohd Farid Abd. Latib
Despite a religious decree on the compulsory position of zakat on employment income in Malaysia, many Muslims still fail to fulfill their religious obligation to pay. Although there has been an increasing trend in the collection of business zakat, paddy zakat, and income zakat, there were some Muslims in Kedah who have not paid zakat to Kedah State Zakat Board (KSZB) so much so that the present increase in the collection of zakat is still not sufficient for distribution to all zakat recipients because of the increasing number of zakat asnaf (Haji-Othman, 2017). There is a rising trend in the collection of zakat. Yet, it is still insufficient to cover all zakat recipients, reflecting the efficiency (or the lack of it) of the Kedah State Zakat Board (KSZB) management. Studies on zakat compliance have shown mixed and inconclusive evidence regarding the determinants of income zakat compliance. Therefore, this study reexamines the effects of attitude, religiosity, self-efficacy, and moral obligations on the compliance behavior of income zakat in Kedah. This study employs the quantitative approach; primary data is collected using questionnaires to determine significant determinants of compliance behavior of income zakat. This study provides empirical evidence that attitude, religiosity, self-efficacy, and moral obligation are significant determinants of compliance behavior of income zakat in Kedah. This study is hoped to provide evidence that could be used as guidance for suitable policy and measures by Kedah State Zakat Board to improve - collection in the future
2021-01-01T00:00:00ZThe Role of Islamic Social Finance in Reviving the Economy During COVID19 Pandemic Crisis
http://unisep.lib.unishams.edu.my/xmlui/handle/123456789/27307
The Role of Islamic Social Finance in Reviving the Economy During COVID19 Pandemic Crisis
Yusuf Haji-Othman, Dr.; Mohd Farid Abd Latib; Mohd Nasir Ahmad; Ridhal Hasnan
This paper attempts to discuss the role of Islamic social finance in reviving the economy during and after the COVID 19 pandemic crisis. Specifically, it explained the role of zakat, waqf, sukuk, and crowdfunding in helping customers, producers, and governments in helping those affected by the crisis as well as increasing the economic activities which in turn would help reduce unemployment and revive the recession faced by many countries throughout the world during this pandemic crisis. The instruments of Islamic social finance need to be mobilized to boost the economy during the COVID19 pandemic is as well as the anticipated post-CoVID19 pandemic. Zakat, waqf as well as social investments through sukuk and crowdfunding should play significant roles not only during but also post-pandemic that could increase the economic activities and help the economy to get out of recession.
2020-11-01T00:00:00ZMotivations for Paying Income Zakat among UniSHAMS’ Employees
http://unisep.lib.unishams.edu.my/xmlui/handle/123456789/11518
Motivations for Paying Income Zakat among UniSHAMS’ Employees
Yusuf bin Haji Othman, Dr.; Mohd Sholeh bin Sheh Yusuff, Dr.; Mohd Farid bin Abd Latib
This study examines motivations for paying income zakat among UNISHAMS employees using a qualitative approach. Using interview methods, this study finds that there is a variety of motivations for income zakat compliance. Among the common themes of motivations are religious obligation, knowledge about zakat, helping the poor, confidence in fair distribution of zakat collection to asnaf, reward from Allah, helping Muslim community, influence of parents, influence of zakat officers, tax rebate incentive, purify one’s income and property, influence of spouse, influence of family, convenience to pay zakat and influence of religious teachers. This study recommends that more comprehensive studies to be done in the area of zakat compliance behavior using qualitative approach and future studies should focus on internal or psychological motivations.
2018-10-11T00:00:00ZThe Influence of Islamic Works Ethics and Subjective Norms on Unethical Behavior among Small and Medium Enterprise Owners in Malaysia
http://unisep.lib.unishams.edu.my/xmlui/handle/123456789/2702
The Influence of Islamic Works Ethics and Subjective Norms on Unethical Behavior among Small and Medium Enterprise Owners in Malaysia
Mohd Farid bin Abd Latib; Yusuf bin Haji Othman, Dr.; Mohd Nasir Bin Ahmad; Ridzhal bin Hasnan
The purpose of this study is to examine the antecedents of Islamic works ethics and peers
influence towards unethical behavior among the
small
an
d
medium
enterprise owner
s
in
Malaysia. All variab
les wer
e measured using 7
-
point
Likert scale.
Islamic works ethics
,
subjective norms,
and unethical behavior
are treated
as
exogenous variables. Questionnaires
were distributed to 80 business owner
s
in small
and
medium enterprise owner
s
in Malaysia
based o
n a random sampling method. The data was analyzed using
multiple
linear regression in
SPSS. The finding supports two significant direct effects in the model, thus supporting the
hypothesis
that the
Islamic work ethics and subjective norms (
peer influence)
have significant
influence on
the
unethical
behavior business owner
s
. The result is discussed in the perspective
of
small
a
nd
medium
enterprise owners in Malaysia.
2017-01-01T00:00:00Z