Can Accountability Increase The Confidence Of Zakat Payers?
Keywords:
Accountability, Integrity, Beliefs, Zakat Institutions, MalaysiaAbstract
This study aims to see the influence of accountability in zakat institutions on the trust of zakat payers. Does it have a significant impact on the trust of zakat payers in Malaysia or not? This study is qualitative by using documentation and observation methods. Findings show the governance effectiveness, reporting transparency and efficiency in the context of collection and distribution influence the increase in the trust of zakat payers. Thus, the study can provide input and indirectly increase trust and satisfaction by stakeholders. This study can also be a reference for the academy and researchers in the future in improving accountability in an organization or governance.
Downloads
References
Book
Cartens, A. (2005). The Role of Transparency and Accountability for Economic Development in Resource-rich Countries. Guinea.
Hairunnizam, W., Mohd Fairuz, M. S., Norida, B., Azlina, A., Azizah, H., & Ainol Basirah, A. W. (2018). Perakaunan Bagi Kutipan dan Agihan Zakat oleh Majlis Agama Islam Negeri: Satu Cadangan Kerangka Kerja Syariah. In: A. R. Azman, A. R. Muhamad Firdaus, & A. T. Hussein Azeemi (Eds.), Kutipan & Agihan Zakat Malaysia Baharu Isu, Cabaran dan Harapan, Vol. Cet. Pertama, 113-131. Nilai: USIM.
Mohd Fadhli, K., & Hairunnizam, W. (2018). Perbezaan Pelaporan Maklumat Zakat Dalam Penyata Kewangan Majlis Agama Islam Negeri: Kajian Terhadap Institusi Zakat di Malaysia. In: A. R. Azman, A. R. Muhamad Firdaus, & A. T. Hussein Azeemi (Eds.), Kutipan & Agihan Zakat Malaysia Baharu Isu, Cabaran dan Harapan, Vol. Cet. Pertama, 217-230). Nilai: USIM.
Journal
Adeyeye, B. G., & Otusanya, J. O. (2015). The Impact of Taxpayers' Perception of Government's Accountability, Transparency and Reduction in Fiscal Corruption on Voluntary Tax Compliance in Nigeria. International Journal Economics and Accounting, 6(3), 276-299.
Amelia, A., & Indri, Y. (2020). Pengaruh Pengetahuan, Kepercayaan dan Pelayanan Lembaga Amil Zakat terhadap Minat Membayar Zakat di Lembaga Amil Zakat. Jurnal ISEI Accounting Review, IV(1), 8-13.
Bird, R. M., Martinez-Vazquez, J., & Torgler, B. (2008). Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability. Economic Analysis and Policy, 38(1), 55-71.
Connolly, C., & Kelly, M. (2011). Understanding Accountability in Social Enterprise Organisations: A Framework. Social Enterprise Journal, 7(3), 224-237.
Euis, A. (2019). Good Governance for Zakat Institutions in Indonesia: A Confirmatory Factor Analysis. PERTANIKA, 27(3), 1-13.
Feld, L. P., & Frey, B. S. (2007). Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation. Law & Policy, 29(1), 102-120.
Hasan, M., Fachrurrozie, & Nurkhin, A. (2019). Determinants of the Intention Of Muzakki to Pay Professional Zakat. Jurnal Ekonomi dan Keuangan Islam, 8(1), 45-67.
Ika Kartika, K. (2020). The Effect of Quality of Public Governance, Accountability and Effectiveness of Intention to Pay Zakat in Zakat Institutions with Trust as Moderating Variables. International Journal of Economics, Business and Accounting Research, 4(1), 266-282.
Luttmer, E. F. P., & Singhal, M. (2014). Tax Morale. Journal of Economic Perspectives, 28(4), 149-168.
Mohd Asri, M. A., Mohd Danial Afiq, K. T., Adib Izzat, S., Faris Ridhwan, F. S., Nik Muhammad Farith Adruc, N. A., & Wan Muhammad Syafiq, W. Z. Z. (2017). Factors That Influence The Zakat Collection Funds A Case In Kuantan. South East Asia Journal of Contemporary Business, Economics and Law, 13(1), 30-37.
Mohd Fairuz, M. S., Norida, B., Azlina, A., Azizah, H., Muhammad Arzim, N., & Hairunnizam, W. (2016). Cadangan Item Pendedahan Bagi Pelaporan Institusi Wakaf, Zakat dan Baitulmal. IPN Journal of Research and Practice in Public Sector Accounting and Management, 6(1), 23-44.
Muhammad Ridhwan, A. A., & Nur Aqilah Hazirah, M. A. (2020). Trust Towards Zakat Institutions among Muslims Business Owners. Jurnal Ekonomi dan Keuangan Islam, 6(1), 1-9.
Noor Fadzilah, S., Ruhanita, M., & Norida, B. (2016). Keperluan Pemegang Kepentingan Institusi Zakat Terhadap Item Maklumat Pelaporan Prestasi. International Journal of Management Studies, 23(2), 97-124.
Noraini, S., & Nor Suhaily, B. (2021). Influence of the Internal Audit Function Towards Zakat Performance. International Journal of Islamic Economics and Finance Research (IJIEFER), 4(1), 77-93.
Norfaiezah, S., Chek, D., Ku Nor Izah, K. I., Fathiyyah, A. B., Muhammad Syahir, A. W., & Hasnah, S. (2020a). Amalan dan Keperluan Pembentangan dan Pendedahan Penyata Kewangan bagi Majlis Agama Islam Negeri di Malaysia. IPN Journal of Research and Practice in Public Sector Accounting and Management, 10(1), 45-61.
Patmawati, I. (2008). Pembangunan Ekonomi Melalui Agihan Zakat: Tinjauan Empirikal. Jurnal Syariah, 16(2), 1-23.
Rini, R., Purwanti, A., & Farah, W. (2021). Accountability Index for Zakat Management Institutions in Indonesia. Journal of Management Information and Decision Sciences, 24(3), 1-10.
Roszaini, M. H., & Mohammad Abdullah, H. (2011). A Theoretical Framework for the Development of the Islamic Perspective of Accounting. Accounting, Commerce and Finance: The Islamic Perspective Journal, 6(1 & 2), 1-71.
Saunah, Z., Ruhaya, A., & Wah, Y. B. (2014). An Empirical Study on the Determinants of Information Disclosure of Malaysian Non-Profit Organizations. Asian Review of Accounting, 22(1), 33-55.
Suhaiza, I., & Nur Barizah, A. B. (2011). Reporting Practices of Malaysian Public Universities: The Extent of Accountability Disclosure. Journal of Business Management, 5(15), 6366-6376.
Ummulkhayr, A., Musa Yusuf, O., & Rafidah, M. C. (2017). Determinants of Zakat Compliance Behavior among Muslims Living Under Non-Islamic Governments. International Journal of Zakat, 2(1), 95-108.
Widiyanto, M. C., Zaenudin, Z., Bejo, S., & Sumiati, S. (2020). A study of Indonesian Community's Behaviour in Paying Zakat. Journal of Islamic Marketing, 11(4).
Zulfikar, A. A., & Rusdianto. (2018). The Analysis of Amil Zakat Institution/Lembaga Amil Zakat (LAZ) Accountability Toward Public Satisfaction and Trust. Jurnal Muqtasid, 9(2), 109-119.
Proceeding and Conference
Huther, J., & Anwar, S. (1998). Applying a Simple Measure of Good Governance to the Debate on Fiscal Decentralization. Paper presented at the World Bank Working Paper, Washington, DC.
Nafillan, A. T., W.Mahri, A. J., & Rida, R. (2019). Zakat Compliance Behaviour: Good Corporate Governance with Muzakki’s Trust Approach (Survey on Muzakki of the National Board of Zakat (BAZNAS) in Garut). Paper presented at the The 2nd International Conference on Islamic Economics, Business, and Philanthropy (ICIEBP)
Naimah, Z., Roshayani, A., Ruhaini, M., & Norbahiyah, O. (2021). Stakeholders Information Needs and Performance Measurement Framework for Zakat Distribution. Paper presented at the International Muamalat Conference (I-MAC) 2021.
Norfaiezah, S., & Norazita Marina, A. A. (2020b). Accountability Forms and Mediums of a Zakat Institution in Malaysia. Paper presented at the Proceeding of the 5th International Case Study Conference, WEBEX.
Nur Mohamad, K. (2017). Implementation of Zakat on Income Management for Coastal Community Empowerment. IOP Conference Series: Earth and Environmental Science, 156(1).
Nurlinda, N., & Zuhirsyan, M. (2019). Accountability for Zakat, Infak/Sedeqah Management. Paper presented at the International Conference on Advance and Scientific Innovation, Banda Aceh Indonesia.
Raedah, S., Sherliza, P. N., & Siti Normala, S. O. (2017). Factors Affecting Disclosure Practices of Annual Report Zakat Institutions in Malaysia. Paper presented at the Persidangan Kebangsaan Ekonomi Malaysia ke 12, Bangi: Fakulti Ekonomi & Pengurusan UKM.
Wahyu Adji, N. R., & Evony Silvino, V. (2020). Do Muslim Donors Consider Accountability, Trust, and Reputation? Paper presented at the ICO-ASCNITY 2019, Padang, Indonesia.
Report
Abdullah, A. G., Rohami, S., Md Suhaimi, M. S., Faisol, E., Zaleha, O., Nasri, N., . . . Sharofi, I. (2018). Perakaunan dan Pelaporan Kewangan Islam bagi Institusi Wakaf, Zakat dan Baitulmal di Malaysia Fasa 2, Zon 2. Putrajaya: Jabatan Akauntan Negara Malaysia.
UNDP, U. N. D. P. (1998). UNDP and governance experiences and lessons learned. Lessons-Learned Series No. 1, Management Development and Governance Division. http://magnet.undp.org/docs/gov/Lessons1.htm
UNESCAP, U. N. E. a. S. C. (2008). What is Good Governance? https://www.unescap.org/sites/default/d8files/knowledge-products/good-governance.pdf
Thesis
Hafizah, Z. (2017). Penentu Kepercayaan Terhadap Institusi Zakat: Kajian Dalam Kalangan Pihak Berkepentingan di Negeri Kedah. (PhD), Universiti Utara Malaysia, Kedah.
Shahul Hameed, M. I. (2000). The Need for Islamic Accounting: Perceptions of its Objectives and Characteristics by Malaysian Muslim Accountants and Accounting Academics. (PhD), University of Dundee.
Disclaimer
Opinions expressed in this article are the opinions of the author(s). Al-Qanatir: International Journal of Islamic Studies shall not be responsible or answerable for any loss, damage or liability etc. caused in relation to/arising out of the use of the content.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Siti Noorbiah Md Rejab, Hairunnizam Wahid, Salmy Edawaty Yaacob, Najahudin Lateh
This work is licensed under a Creative Commons Attribution 4.0 International License.