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Factors influencing Asnaf entrepreneurs’ compliance behaviour towards zakat on business

Compliance behaviour is an issue that needs to be explored in detail due to its relationship to an individual’s psychology. In the context of zakat that also acts as microfinancing (non-refundable fund), compliance behaviour plays an important role in terms of collection and distribution. However, p...

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Main Author: Noormariana Mohd Din
Format: UMK Etheses
Language:English
Published: 2019
Subjects:
BP Islam. Bahaism. Theosophy, etc
Online Access:http://discol.umk.edu.my/id/eprint/10157/1/Noormariana%20bt%20Mohd%20Din.pdf
http://discol.umk.edu.my/id/eprint/10157/
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spelling my.umk.eprints.101572022-06-28T12:49:34Z http://discol.umk.edu.my/id/eprint/10157/ Factors influencing Asnaf entrepreneurs’ compliance behaviour towards zakat on business Noormariana Mohd Din BP Islam. Bahaism. Theosophy, etc Compliance behaviour is an issue that needs to be explored in detail due to its relationship to an individual’s psychology. In the context of zakat that also acts as microfinancing (non-refundable fund), compliance behaviour plays an important role in terms of collection and distribution. However, previous literature about zakat has not clarified this phenomenon especially in the context of Asnaf entrepreneurs. Asnaf entrepreneurs represent micro entrepreneurs who depend on zakat funds. Then, by benefiting the funds and getting support from the zakat institutions, Asnaf entrepreneurs become less dependent on the support and become zakat payers. Therefore, grounded by Theory of Planned Behaviour (TPB) framework, the purpose of this study is to investigate the compliance behaviour among Asnaf entrepreneurs and their factors towards zakat in business. The TPB in this study identifies whether the basics of the theory such as attitude, subjective norms, and perceived behavioural control could be used to explore compliance behaviour towards zakat in business. The decomposition approach and spiritual quotient conceptualization, as well as their main constructs, were employed in this study. A total of 274 Asnaf entrepreneurs from Kelantan and Selangor had participated in this study. Data were collected through self- administered survey questionnaires. The main statistical technique used in this study is Structural Equation Modelling (SEM) by using Analysis of Moment Structure (AMOS) version 23. The study has shown that subjective norms is found to be most dominant predictor towards compliance behaviour closely followed by attitude, spiritual quotient, intention and perceived behavioural control. The above findings have added several implications towards theory, both practical and managerial. In general, the findings of the study are consistent with the theory of planned behaviour. The decomposition approach, typical conceptualization, and the effect of intention (mediator) construct have made this model of compliance behaviour towards zakat on business a better fit with optimal parsimony for Asnaf entrepreneurs. 2019 UMK Etheses NonPeerReviewed text en http://discol.umk.edu.my/id/eprint/10157/1/Noormariana%20bt%20Mohd%20Din.pdf Noormariana Mohd Din (2019) Factors influencing Asnaf entrepreneurs’ compliance behaviour towards zakat on business. Doctoral thesis, Universiti Malaysia Kelantan. (Submitted)
institution Universiti Malaysia Kelantan
building Perpustakaan Universiti Malaysia Kelantan
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Kelantan
content_source UMK Institutional Repository
url_provider http://umkeprints.umk.edu.my/
language English
topic BP Islam. Bahaism. Theosophy, etc
spellingShingle BP Islam. Bahaism. Theosophy, etc
Noormariana Mohd Din
Factors influencing Asnaf entrepreneurs’ compliance behaviour towards zakat on business
description Compliance behaviour is an issue that needs to be explored in detail due to its relationship to an individual’s psychology. In the context of zakat that also acts as microfinancing (non-refundable fund), compliance behaviour plays an important role in terms of collection and distribution. However, previous literature about zakat has not clarified this phenomenon especially in the context of Asnaf entrepreneurs. Asnaf entrepreneurs represent micro entrepreneurs who depend on zakat funds. Then, by benefiting the funds and getting support from the zakat institutions, Asnaf entrepreneurs become less dependent on the support and become zakat payers. Therefore, grounded by Theory of Planned Behaviour (TPB) framework, the purpose of this study is to investigate the compliance behaviour among Asnaf entrepreneurs and their factors towards zakat in business. The TPB in this study identifies whether the basics of the theory such as attitude, subjective norms, and perceived behavioural control could be used to explore compliance behaviour towards zakat in business. The decomposition approach and spiritual quotient conceptualization, as well as their main constructs, were employed in this study. A total of 274 Asnaf entrepreneurs from Kelantan and Selangor had participated in this study. Data were collected through self- administered survey questionnaires. The main statistical technique used in this study is Structural Equation Modelling (SEM) by using Analysis of Moment Structure (AMOS) version 23. The study has shown that subjective norms is found to be most dominant predictor towards compliance behaviour closely followed by attitude, spiritual quotient, intention and perceived behavioural control. The above findings have added several implications towards theory, both practical and managerial. In general, the findings of the study are consistent with the theory of planned behaviour. The decomposition approach, typical conceptualization, and the effect of intention (mediator) construct have made this model of compliance behaviour towards zakat on business a better fit with optimal parsimony for Asnaf entrepreneurs.
format UMK Etheses
author Noormariana Mohd Din
author_facet Noormariana Mohd Din
author_sort Noormariana Mohd Din
title Factors influencing Asnaf entrepreneurs’ compliance behaviour towards zakat on business
title_short Factors influencing Asnaf entrepreneurs’ compliance behaviour towards zakat on business
title_full Factors influencing Asnaf entrepreneurs’ compliance behaviour towards zakat on business
title_fullStr Factors influencing Asnaf entrepreneurs’ compliance behaviour towards zakat on business
title_full_unstemmed Factors influencing Asnaf entrepreneurs’ compliance behaviour towards zakat on business
title_sort factors influencing asnaf entrepreneurs’ compliance behaviour towards zakat on business
publishDate 2019
url http://discol.umk.edu.my/id/eprint/10157/1/Noormariana%20bt%20Mohd%20Din.pdf
http://discol.umk.edu.my/id/eprint/10157/
_version_ 1763304209636130816
score 13.211869

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