Zakat Distribution Priorities in Malaysia: An Analytic Hierarchy Process Analysis

IF 0.8 Q4 BUSINESS, FINANCE

Asian Journal of Business and Accounting Pub Date : 2023-06-30 DOI:10.22452/ajba.vol16no1.3

Zubir Azhar, Muhammad Kamil Kader Mydin, A. A. Pitchay

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引用次数: 0

Abstract

Manuscript type: Research paper Research aims: A key objective of zakat institutions is to distribute funds efficiently and effectively. Despite its critical role in alleviating poverty, the distribution of zakat appears to have been overlooked by previous studies. Recognising such a gap, this study examines the distribution priorities of zakat funds in Malaysia. Design/Methodology/Approach: Our study relies upon secondary data on the distribution of zakat funds between 2007 and 2015. We analyse the data using the analytic hierarchy process (AHP) technique (pair-wise technique analysis), which involves ranking zakat recipients and comparing them across all states in Malaysia. Research findings: This study demonstrates that zakat funds were distributed to beneficiaries as mentioned in the Quran: hardcore poor (fakir), poor (miskin), zakat operator (amil), inclined to Islam (muallaf), slave (riqab), debtors (gharimin) wayfarer (fisabilillah) and stranded in path (Ibnu Sabil). The poverty groups and wayfarers were the top priority of Malaysian zakat institutions. Meanwhile, debtors, slaves, and those stranded in path were given the least importance. Theoretical contribution/Originality: This study addresses the gap in the zakat literature by adding empirical evidence on the zakat distribution practices amongst all states in Malaysia in remedying the long-standing issue of poverty. The output of this study contributes to enhancing society’s understanding of the role of zakat institutions in combating poverty in Malaysia. Practitioner/Policy implication: A clear policy that focuses on designing practical programmes that can enhance the living standards of poor people should be designed and reinforced in all zakat institutions. Research limitation/Implications: The study’s data is limited from 2007 to 2015. This is due to the inconsistency and missing data related to the distribution of zakat. Nevertheless, this study extends the existing zakat management literature, especially in the context of zakat collection and distribution among beneficiaries. Furthermore, the present study highlights important issues on how to manage zakat funds in Malaysia practically.

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马来西亚天课分配优先权:层次分析法

手稿类型：研究论文研究目的：天课机构的一个关键目标是高效有效地分配资金。尽管天课在减轻贫困方面发挥着关键作用，但以前的研究似乎忽视了天课的分布。认识到这一差距，本研究考察了马来西亚天课基金的分配重点。设计/方法/方法：我们的研究依赖于2007年至2015年间天课基金分布的二次数据。我们使用层次分析法（AHP）技术（成对技术分析）分析数据，该技术包括对天课接受者进行排名，并在马来西亚所有州进行比较。研究结果：这项研究表明，天课资金被分配给了《古兰经》中提到的受益人：铁杆穷人（fakir）、穷人（miskin）、天课经营者（amil）、倾向于伊斯兰教的人（muallaf）、奴隶（riqab）、债务人（gharimin）、旅行者（fisabilillah）和滞留在路上的人（Ibnu Sabil）。贫困群体和旅行者是马来西亚天课机构的首要任务。同时，债务人、奴隶和那些被困在路上的人被给予了最低的重视。理论贡献/独创性：本研究通过添加马来西亚各州在解决长期贫困问题方面的天课分配实践的经验证据，解决了天课文献中的空白。这项研究的成果有助于提高社会对天课机构在马来西亚消除贫困方面的作用的理解。从业者/政策含义：所有zakat机构都应制定和加强一项明确的政策，重点是制定能够提高穷人生活水平的切实可行的方案。研究局限性/影响：该研究的数据在2007年至2015年期间受到限制。这是由于与天课分布有关的数据不一致和缺失。尽管如此，本研究扩展了现有的天课管理文献，特别是在受益人之间收集和分配天课的背景下。此外，本研究强调了如何切实管理马来西亚天课基金的重要问题。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Asian Journal of Business and Accounting BUSINESS, FINANCE-

CiteScore

2.00

自引率

11.10%

发文量

期刊介绍： An academic journal that aims to advance knowledge in the business and accounting disciplines, to narrow the gap between theory and practice, and to set direction for policy initiatives in Asia. Welcome to the Asian Journal of Business and Accounting (AJBA). AJBA is an international refereed journal, published biannually (30th June and 30th December) by the Faculty of Business and Accountancy, University of Malaya, Malaysia. AJBA aims to publish scholarly business researches that are relevant to Malaysia and the Asian region. It intends to highlight the practical implications in promoting better business decision making process and the formulation of public policy in Asia. This journal publishes theoretical, conceptual, and empirical papers within the broad areas of business and accounting in Asia. The AJBA covers a broad spectrum of the business and accounting disciplines. A suggestive (though not necessarily comprehensive) list of areas that would be included in this journal are: general management, strategic management, human resource management, organizational behaviour, labour and industrial relations, international business management, business communication, entrepreneurship, leadership, management science, operations management, production management, supply chain management, marketing management, brand management, consumer behaviour, information management, e-marketing, e-commerce, quality management, retailing, service marketing, hospitality management, hotel and tourism management, asset pricing, capital and money markets, corporate finance, derivatives markets, finance and banking, financial economics, etc.