http://unisep.lib.unishams.edu.my/xmlui/handle/123456789/568 2026-04-22T22:13:37Z 2026-04-22T22:13:37Z Yusuf Haji-Othman, Dr. Mohd Sholeh Sheh Yusuff, Dr. Masri Azrul Nayan http://unisep.lib.unishams.edu.my/xmlui/handle/123456789/27346 2024-08-27T07:36:22Z 2020-06-15T00:00:00Z

The Influence of Perception towards Legal and Ethical Obligation on Compliance Behavior of Income Zakat in Kedah Yusuf Haji-Othman, Dr.; Mohd Sholeh Sheh Yusuff, Dr.; Masri Azrul Nayan Zakat is not only a religious obligation that must be complied with by all eligible Muslims but also plays a very important role in the Islamic fiscal system. However, the issue which arises is that zakat compliance including income zakat is still low which hinders the effectiveness of zakat in playing a more significant role in the state of Kedah, Malaysia. Therefore, this study attempts to examine the influence of perception towards legal and ethical obligations on compliance behavior of income zakat to gain more understanding of the determinants of income zakat. This study reveals that perception towards ethical obligations has significant relationships on the intention to comply with zakat payment. However, there is no significant relationship between perception towards legal obligation and intention to comply with zakat payment. This study is able to provide empirical evidence that is in line with findings of previous studies as well as new findings that 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 perception towards legal and ethical obligations could be useful as a guide for relevant authorities and policymakers to formulate suitable strategies to increase zakat collection in the future.

2020-06-15T00:00:00Z Yusuf Haji-Othman, Dr. Masri Azrul bin Nayan http://unisep.lib.unishams.edu.my/xmlui/handle/123456789/13689 2024-08-27T07:12:05Z 2019-03-01T00:00:00Z

The Influence of Perception Towards Promotion and Self-Efficacy on Intention and Compliance Behavior 0f Income Zakat in Kedah, Malaysia Yusuf Haji-Othman, Dr.; Masri Azrul bin Nayan 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 attempts to examine the influence of perceptions towards promotional exposure and self-efficacy on the intention and compliance behavior of income zakat. The sample size used in this study is 372 based on Krejcie & Morgan (1970).

2019-03-01T00:00:00Z Yusuf Haji-Othman, Dr. Mohd Sholeh Sheh Yusuff, Dr. Masri Azrul bin Nayan http://unisep.lib.unishams.edu.my/xmlui/handle/123456789/13645 2024-08-27T07:11:44Z 2019-12-01T00:00:00Z

Measurement of Islamic Religiosity in Quantitative Research Yusuf Haji-Othman, Dr.; Mohd Sholeh Sheh Yusuff, Dr.; Masri Azrul bin Nayan Islam is the only true religion recognized and approved by Allah. Islam is wider than religion since it covers religion as well as the world. Religious commitment is used as a the application of religious values, beliefs and practices in their daily lives. Most of the religiosity scales used with the Muslim population have been adapted from Judeo-Christian-based scales. Therefore, there is a need to develop religiosity scales using Islamic perspectives. This study attempts to reveal reliable and valid instruments to measure religiosity scales using Islamic perspectives. The study employs library research and survey design. Data is collected using documentation as well as a pilot study using questionnaires to test the validity and reliability of the Islamic religiosity instruments. This study finds that the religiosity scales using Islamic perspectives and constructed by [9] are valid and reliable instruments to measure Islamic religiosity. Therefore, this study recommends that these instruments are used by future studies that use Islamic religiosity as one of the constructs.

2019-12-01T00:00:00Z Yusuf bin Haji Othman, Dr. Masri Azrul bin Nayan http://unisep.lib.unishams.edu.my/xmlui/handle/123456789/11910 2020-02-15T04:06:49Z 2019-04-11T00:00:00Z

The Influence of Perception Towards Promotion and Self-Efficacy on Intention and Compliance Behavior of Income Zakat in Kedah, Malaysia Yusuf bin Haji Othman, Dr.; Masri Azrul bin Nayan 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 attempts to examine the influence of perceptions towards promotional exposure and self-efficacy on the intention and compliance behavior of income zakat. The sample size used in this study is 372 based on Krejcie & Morgan (1970).This study uses PLS-SEM bootstrap and blindfolding technique in order to examine the relationship of the variables of the study. This studyreveals that perception towards promotional exposure and self-efficacy have significant relationships and positive influence on intention.Moreover, this study provides evidence that intention has a significant relationship on compliance behavior.The findings of this study have important implications not only for knowledge but also to zakatinstitutions. The important contribution of this study is that the factors identified as significant determinants of compliance behavior of income zakat such asperception towards promotional exposure and self-efficacy could be useful as a guide for relevant authorities and policy makers to formulate suitable strategies to increase zakat collection in the future.

2019-04-11T00:00:00Z