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Jurnal Ekonomi Malaysia

46 (1) 2012 39 – 51

Penerimaan Amil dan Asnaf terhadap Penyetempatan Pengagihan Zakat di Malaysia
The Acceptance of Amil and Zakat Recipient toward Localization of Zakat Distribution in Malaysia

Pusat Pengajian Ekonomi
Fakulti Ekonomi dan Pengurusan
Universiti Kebangsaan Malaysia
43600 Bangi Selangor


Pusat Pengajian Ekonomi
Fakulti Ekonomi dan Pengurusan
Universiti Kebangsaan Malaysia
43600 Bangi Selangor


Jabatan Ekonomi
Fakulti Ekonomi dan Pentadbiran
Universiti Malaya
50603 Kuala Lumpur


Abstract

Localization of zakat management is the process of decentralization of collection and distribution authority of the zakat fund by the amil in a certain area to the zakat recipients in the same area. To what extent this proposal could be implemented by the zakat institution is dependent upon the perceptions of amil as the implementer and zakat recipients as the end user in the zakat system. This study aims to examine whether the amil and zakat recipients agree to accept the concept of localization of zakat management and investigate the reasons for their acceptance. This study uses several approaches including exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and logistic regression. The study finds that in general amil and zakat recipients support the proposed localization of zakat management. In addition, localization of zakat distribution is significantly dependents on three main variables namely political and relations, easy identification of recipients and transparency; and trust in the zakat system and institution. This means majority of respondents accept the concept of zakat localization and expect this concept will improve the efficiency of zakat management. Some suggestions and policy implications are discussed in this study.

Keywords

CFA; EFA; latent variable; localization of zakat distribution
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Wahid, , Ahmad, , & Kader, (2012). Penerimaan Amil dan Asnaf terhadap Penyetempatan Pengagihan Zakat di Malaysia. Jurnal Ekonomi Malaysia, 46(1), 39–51.

@article{wahid2012penerimaan,
  title={Penerimaan Amil dan Asnaf terhadap Penyetempatan Pengagihan Zakat di Malaysia},
  author={Wahid, Hairunnizam and Ahmad, Sanep and Kader, Radiah},
  journal={Jurnal Ekonomi Malaysia},
  volume={46},
  number={1},
  pages={39—51},
 

year={2012},
}

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