Exploring Zakat Payment Challenges Among Women Entrepreneurs: Insights For Zakat Authorities

Siti Dalina Tumiran @ Kamal Nasser

Authors

Siti Dalina Tumiran @ Kamal Nasser Senior Lecturer

Keywords:

Operational challenges, Pasar Siti Khadijah, Systematic barriers, Women entrepreneurs, Zakat Compliance

Abstract

Zakat compliance among women entrepreneurs in the bustling market of Pasar Siti Khadijah Kelantan is alarmingly low, emphasizing an essential need for intervention for enhancing community welfare and economic development. This study addresses a gap in understanding the particular challenges that these business owners experience when meeting their zakat commitments, a topic that has received little attention in previous research. The objective is to investigate operational and fundamental challenges to zakat payment using qualitative methodologies, involving in-depth interviews with 12 women entrepreneurs and thematic analysis with NVivo. The findings reveal two major themes: operational challenges, which include calculating complexities, record-keeping challenges, nisab calculations, and systemic and educational barriers, which highlight regulatory ambiguities and educational gaps. This study provides thorough insights into the specific challenges that this group encounters, alerting zakat authorities and religious educational institutions about the necessary measures. Recommendations include the development of specialized educational programs and digital tools for women entrepreneurs to ease zakat calculation and payment processes, hence improving knowledge and compliance.

Downloads

Download data is not yet available.

Author Biography

Siti Dalina Tumiran @ Kamal Nasser, Senior Lecturer

Faculty of Accountancy, UiTM Kelantan Branch, Machang Campus, Malaysia.

References

Book

Akinlabi, O., M. (2022). Understanding Legitimacy in Weber’s Perspectives and in Contemporary Society. In: Police-Citizen Relations in Nigeria. Palgrave's Critical Policing Studies. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-030-92919-0_2

Erlandson, D. A., Harris, E. L., Skipper, B. L., & Allen, S. D. (1993). Doing naturalistic inquiry: A guide to methods. Sage

Lincoln, Y. S., & Guba, E. G. (1985). Naturalistic inquiry. Sage

Colley, L., & Gaye, T. T. (2020). An investigation of Audit Expectation Gap in the Public Sector in Sub-Saharan Africa: the Case of The Gambia. Kristianstad University.

Conference

Abdullah, A., Salleh, M., Z., M., Zakaria, M., N., Zal, W., A., A., Anuar, T., F., T., & Rahman, N., A. (2021). Zakat in business as economic catalyst for ummah: Issues and challenges among muslim entrepreneur. Proceeding of the 2nd Kedah International Zakat Conference 2021, Kedah.

Journal

Awang, N., F., A., Ramli, R., Wahid, H., & Rahman, S., M., A. (2023). The Impact of Company Characteristics on Corporate Zakat Payment: A Study on Malaysian Zakat-Paying Companies. International Journal of Zakat and Philanthropy, 5(2), 67-76.

Creswell, J. W., & Miller, D. L. (2000). Determining Validity in Qualitative Inquiry. Theory Into Practice, 39, 124–130. https://api.semanticscholar.org/CorpusID:145098575

Febriandika N.R., Kusuma D.G., & Yayuli. (2023). Zakat compliance behavior in formal zakat institutions: An integration model of religiosity, trust, credibility, and accountability. International Journal of Advanced and Applied Sciences, 10(6), 187-194.

Hashim, N., Mohamad, A., & Othman, A. (2020). International Journal of Zakat and Philanthropy, 2(1), 157-164.

Ilmi, N., Ridlwan, A. A., Fahrullah, A. Timur, Y. P., & Alam, M. K. (2024). The impact of subjective norm and religiosity on zakat compliance of Muslim entrepreneurs: The mediating role of intention. Shirkah: Journal of Economics and Business, 9(2), 198-212.

Patton, M. Q. (2002). Two decades of developments in qualitative inquiry: A personal, experiential perspective. Qualitative Social Work, 1(3), 261–283.

Rose, J., & Johnson, C. W. (2020). Contextualizing reliability and validity in qualitative research: Toward more rigorous and trustworthy qualitative social science in leisure research. Journal of Leisure Research, 51(4), 432–451.

Shiyuti, H., A., Zainol, F., A., & Ishak, M., S., I. (2021). Conceptualizing Asnaf Entrepreneurship for Zakat Instituition in Malaysia. The Journal of Management Theory and Practice, 2(1), 44-49.

Sudarsono, H., Supriani, I., & Perdana, A. R. A. . (2022). Do perceived zakat institutions and government support affect entrepreneurs’ intention to pay zakat?. Review of Islamic Social Finance and Entrepreneurship, 1(2), 85–96.

Uphoff, N. (1989). Distinguishing Power, Authority & Legitimacy: Taking Max Weber at His Word by Using Resources-Exchange Analysis. Polity, 22(2), 295–322.

Yin, R. K. (1994). Discovering the future of the case study. Method in evaluation research. Evaluation Practice, 15(3), 283–290.

Zuhairah, I. A., Taha, R., Hamzah, M. A., Salleh, Z., Ahmad, N., Azmi, R., & Gambo, M. H. (2023). Isu dan cabaran dalam pengurusan program bantuan modal zakat untuk usahawan asnaf. Al-Irsyad: Journal of Islamic and Contemporary Issues, 8(2), 1166-1177.