Intention to Patronise Zakat Institution at Kwara State, Nigeria: An Application of the Decompose Theory of Planned Behaviour
DOI:
https://doi.org/10.22219/jes.v6i1.15234Keywords:
Zakat Institution Patronage, Zakat payers, Islamic Social Finance, Kwara State.Abstract
Patronage is one of the major problems facing zakat institutions in Nigeria. This study aims to analyze the increased zakat collection by examining which factor can encourage patronage of zakat institution in order to increase zakat collection for proper care of destitute in the state and help zakat managers to understand why they should encourage zakat payers with their behavior to be honest and trusted to manage the Muslims wealth. The quantitative research method was applied, a survey questionnaire was conducted among zakat payers, and potential zakat payers in Kwara state and a total of 314 completed survey questionnaires were collected and subjected to structural equation modeling. This study results revealed that attitude and subjective norms influence the zakat payers’ intention to patronize the zakat institution in Kwara state, Nigeria. This research concluded that attitude and subjective norms have positive effects on the intention of zakat payers to patronize zakat institutions in Kwara State.Downloads
References
Abdurraheem, H., & Suraju, S. B. (2018). Taming poverty in Nigeria: language, zakat and national development. QIJIS (Qudus International Journal of Islamic Studies), 6(1), 1-24. https://doi.org/10.21043/qijis.v1i1.3278
Abdussalam, A. A. (2012). Muslims of Kwara state: a survey. Nigeria Research Network (NRN) Background Paper, Department of International Development, Queen Eliszabeth House, University of Oxford (3), 1-11. Retrieved from https://www.qeh.ox.ac.uk/sites/www.odid.ox.ac.uk/files/BP3Abdussalam.pdf
Abdussalam, O. I. (2015). Impact of Youth Empowerment Scheme on Poverty Alleviation in Nigeria. International Journal of Business, Economics and Law, 8(3), 35-39. Retrieved from http://www.ijbel.com/wp-content/uploads/2016/01/Econ-16.pdf
Abdussalam, O. I., Johari, F., & Alias, M. (2015). Is zakah effective to alleviate poverty in a Muslim society?: A case of Kwara State, Nigeria. Global Journal Al Thaqafah, 5(1), 33-41. https://doi.org/10.7187/GJAT762015.05.01
Abioyea, M. M. O., Mohamad, M. H. S., & Adnan, M. A. (2011). Antecedents of Zakat payers’ trust: The case of Nigeria. International Journal of Economics, Management and Accounting, 19(3), 133-164. Retrieved from https://journals.iium.edu.my/enmjournal/index.php/enmj/article/view/204
Adachi, M. (2018). Discourses of Institutionalization of Zakat Management System in Contemporary Indonesia: Effect of the Revitalization of Islamic Economics. International Journal of Zakat, 3(1), 25-35. https://doi.org/10.37706/ijaz.v3i1.71
Adebayo, R. I. (2020, October). Utilizing Zakat for Attaining Sustainable Development Goals (SDGs) in Nigeria. In International Conference of Zakat (pp. 231-242). https://doi.org/10.37706/iconz.2020.233
Ahmad, M. (2019). An empirical study of the challenges facing zakat and waqf institutions in Northern Nigeria. ISRA International Journal of Islamic Finance. 11(2), 338-356. https://doi.org/101108/IJIF-04- 2018-0044
Ahmad, M. (2019). An empirical study of the challenges facing zakat and waqf institutions in Northern Nigeria. ISRA International Journal of Islamic Finance. 11(2), 338-356. https://doi.org/10.1108/IJIF-04-2018-0044
Ahmed, B. O., F. Johari, & K. A. Wahab. (2014). Zakat and poverty alleviation: Al-Hayat Relief Foundation contributions in Ogun State, Nigeria: an overview. (Master Thesis, Universiti Sains Islam Malaysia). Retrieved from https://www.semanticscholar.org/paper/Zakat-and-poverty-alleviation%3A-Al-Hayat-Relief-in-Ololade-Johari/a243c1e9d9c06430a2006be09b6da23afff42c2b
Ahmed, B. O., Johari, F., & Wahab, K. A. (2017). Identifying the poor and the needy among the beneficiaries of zakat. International Journal of Social Economics. 44(4), pp. 446-458. https://doi.org/10.1108/IJSE-09-2015-0234
Ajzen, I. (1991). The theory of planned behavior. Organizational behavior and human decision processes, 50(2), 179-211. Retrieved from https://www.dphu.org/uploads/attachements/books/books_4931_0.pdf
Ajzen, I. (2006). Constructing a TpB questionnaire: Conceptual and methodological considerations. Retrieved from http://www.unix.oit.umass.edu/tpb.measurement.pdf.
Azjen, I. (1980). Understanding attitudes and predicting social behavior. Englewood Cliffs NJ: Prentices Hall, Inc.
Alfaizin, A. W., Insani, T. D., & Herianingrum, S. (2018). Zakat: Concept And Implications To Social And Economic (Economic Tafsīr Of Al-Tawbah: 103). Journal of Islamic Monetary Economics and Finance, 4(1), 117-132. https://doi.org/10.21098/jimf.v4i1.780
Al-Banna, M. A. K., & Michael, I. (2019). Zakat and Its Socio-Economic Merits: A Holistic View towards Eradication of Poverty. In Socio-Economic Development: Concepts, Methodologies, Tools, and Applications (pp. 500-514). IGI Global.
Ali, J. A. (2014). Zakat and poverty in Islam. Clarke, Matthew und David Tittensor (Hg.). in Islam and Development. Exploring the Invisible Aid Economy. USA: Ashgate Publishing Limited. pp. 15-32.
Amilahaq, F., & Ghoniyah, N. (2019). Compliance behavior model of paying zakat on income through zakat management organizations. Share: Jurnal Ekonomi dan Keuangan Islam, 8(1), 114-141. http://dx.doi.org/10.22373/share.v8i1.3655
Amusan, L., Saka, L., & Ahmed, Y. B. (2017). Patriarchy, religion and women’s political participation in Kwara state, Nigeria. Gender and Behaviour, 15(1), 8442-8461. Retrieved from https://journals.co.za/content/journal/10520/EJC-88ec24b5f
Azman, F. M., & Bidin, Z. (2015). Determinants of attitude toward zakat on saving. Australia Journal of Basic & Applied Science, 9(31), 7-13. Reterieved from https://www.researchgate.net/profile/Zainol_Bidin/publication/282566400_Determinants_of_attitude_toward_zakat_on_saving/links/5611f75708ae0fc513f305b4/Determinants-of-attitude-toward-zakat-on-saving
Beik, I. S., & Arsyianti, L. D. (2016). Measuring zakat impact on poverty and welfare using CIBEST Model. Journal of Islamic Monetary Economics and Finance, 1(2), 141-160. Retrieved from http://www.jimf-bi.org/index.php/JIMF/article/view/524
Belabes, A. (2019). Zakat as a Pluridimensional Concept. International Journal of Zakat, 4(1), 67-75. https://doi.org/10.37706/ijaz.v4i1.165
Ending Solehudin, E. S. (2017). The Zakat Reform of Management and the Zakat in Indonesia. International Journal of Political Science, Law and International Relations (IJPSLIR), 7(6), 9-30. Reterieved from http://digilib.uinsgd.ac.id/6631/
Esack, F. (2013). On being a Muslim: Finding a religious path in the world today. Simon and Schuster.
Farouk, A. U., Idris, K. M., & Saad, R. A. J. (2018). Determinants of attitude towards zakat on employment income in Nigeria. International Journal of Banking and Finance, 13(1), 29-48. Retrieved from http://www.e-journal.uum.edu.my/index.php/ijbf/article/view/8497
Farouk, A. U., Idris, K. M., & Saad, R. A. J. B. (2018). Moderating role of religiosity on zakat compliance behavior in Nigeria. International Journal of Islamic and Middle Eastern Finance and Management. 11(3), 357-373. https://doi.org/10.1108/IMEFM-05-2017-0122
Farouk, A. U., Idris, K., & Saad, R. A. J. (2017). The challenges of zakat management: a case of Kano state, Nigeria. Asian Journal of Multidisciplinary Studies, 5(7), 142-147. Retrieved from https://www.researchgate.net/profile/Ram_Al_Jaffri_Saad/publication/320867065_The_Challenges_of_Zakat_Management_A_Case_of_Kano_State_Nigeria/links/59ffca88458515d0706e3aac/The-Challenges-of-Zakat-Management-A-Case-of-Kano-State-Nigeria.pdf
Fauziah, F. (2020). Supply Chain Management of Zakat to Reduce Poverty and Improve Community Welfare (Case Study Baznas in Serang District). Int. J Sup. Chain. Mgt Vol, 9(2), 664-668. Retrieved from https://core.ac.uk/download/pdf/322571531.pdf
Ganiyev, A., & Umaraliev, S. The role of zakat in the early stages of the islamic civilisation. EPRA International Journal of Multidisciplinary Research (IJMR), 6(6), 441-444. https://doi.org/10.36713/epra2013
Ghani, E. K., Aziz, A. A., Tajularifin, S. M., & Samargandi, N. (2018). Effect of board management and governmental model on zakat payers’ trust on zakat institutions. Global Journal Al-Thaqafah, 1, 73-86. Retrieved from http://www.gjat.my/gjat2018si/SI2018-05.pdf
Hair, J. F., Black W. C., Babin J. B. & Anderson. R. E. (2010). Multivariate Data Analysis: A Global Perspective. (7th ed) Upper Saddle River, NJ: Pretence.
Halimatusa'diyah, I. (2015). Zakat and social protection: the relationship between socio-religious CSOs and the government in Indonesia. Journal of Civil Society, 11(1), 79-99. https://doi.org/10.1080/17448689.2015.1019181
Härmä, J. (2016). School choice in rural Nigeria? The limits of low-fee private schooling in Kwara State. Comparative Education, 52(2), 246-266. https://doi.org/10.1080/03050068.2016.1142737
Hossain, M. S., Hasan, K. M., & Khan, S. M. (2020). Factors Influencing Proper Zakah Payment in Dighalia Upazila of Khulna District, Bangladesh. European Journal of Business and Management Research, 5(2), 1-6. https://doi.org/10.24018/ejbmr.2020.5.2.292
Hu, L. T., & Bentler, P. M. (1998). Fit indices in covariance structure modeling: Sensitivity to underparameterized model misspecification. Psychological Methods, 3(4), 424–453. https://doi.org/10.1037/1082-989X.3.4.424
Ibrahim, H. M. (2018). The Islamic Decision regarding giving Zakat-Al Fitr by money in Islamic fiqeh. Zanco Journal of Humanity Sciences, 22(5), 69-87. https://doi.org/10.21271/zjhs.22.5.5
Ibrahim, S. M. (2017). Towards Institutionalizing Zakat Management In Kano State, Nigeria: An Exposition (Doctoral dissertation, Universiti Sains Islam Malaysia). Retrieved from https://d1wqtxts1xzle7.cloudfront.net/59810138/Final_Thesis_Copy20190620-80513-45zuyt.pdf?1561054315=&response-content-
Isa, M. (2010). The Role of Government Agencies in the Administration of Zakat in Some Selected States of Northern Nigeria, ((Doctoral dissertation, Usman Danfodiyo University Sokoto). Retrieved from https://core.ac.uk/download/pdf/234674162.pdf
Jahar, A. S. (2015). Marketing Islam through zakat institutions in Indonesia. Studia Islamika, 22(3), 405-442. https://doi.org/10.15408/sdi.v22i3.2353
Jawondo, I. A. G. (2019). The Role of Muslim Scholars in Kwara Politics up to the Fourth Republic. IIUM Journal of Religion and Civilisational Studies, 2(1), 39-52. Retrieved from https://journals.iium.edu.my/irkh/index.php/ijrcs/article/view/58
Krejcie, R. V., & Morgan, D. W. (1970). Determining sample size for research activities. Educational and psychological measurement, 30(3), 607-610. https://doi.org/10.1177/001316447003000308
Kuran, T. (2020). Zakat: Islam’s missed opportunity to limit predatory taxation. Public Choice, 182(3), 395-416. https://doi.org/10.1007/s11127-019-00663-x
Mahmood, A. M. (2019). Heterogeneous beliefs and practices amongst Muslims in Nigeria: a case study of Yoruba speaking people of Ilorin Kwara State (Master's thesis, Kuala Lumpur: International Islamic University Malaysia, 2019). Retrieved from http://studentrepo.iium.edu.my/handle/123456789/6509
Maigida, A. Y. (2018). Contemporary Islamic Education in Nigeria from the Rear View Mirror. American Journal of Educational Research, 6(4), 329-343. Retrieved from http://article.scieducationalresearch.com/pdf/EDUCATION-6-4-6.pdf
Mansor, N. A., Fatzel, F. H. M., Shamsudin, S. M., & Anwar, I. S. K. (2019). Zakat Versus Taxation: An Overview of the Implementation in Malaysia. In Islamic Development Management (pp. 329-337). Springer, Singapore. https://doi.org/10.1007/978-981-13-7584-2_25
Marlina, L., Maifizar, A., & Risma, O. R. (2020). optimization of zakat collection in west aceh: study from baitul mal in the early islamic government. PalArch's Journal of Archaeology of Egypt/Egyptology, 17(5), 121-135. Retrieved from https://www.archives.palarch.nl/index.php/jae/article/download/672/668
May, S. (2020). Islamic Charitable Giving in the UK: A ‘Radical’Economic Alternative?. New Political Economy, 25(6), 913-925. https://doi.org/10.1080/13563467.2019.1664445
Md. Hashim, S. L. & Leha A. F. (2017). Tax Payer’s Obligation to Pay Zakat in Selangor. Journal of Humanities, Language, Culture and Business (HLCB), 1(6), 94-102. Retrieved from http://www.icohlcb.com/images/Articles/vol_1_No.6/Paper-100-.pdf
Mohsin, M. I. A., & Ismail, M. (2013). Potential of zakat in eliminating riba and eradicating poverty in muslim countries. EJBM-Special Issue: Islamic Management and Business, 5(11), 114–126. Retrieved from https://www.semanticscholar.org/paper/Potential-of-Zakat-in-Eliminating-Riba-and-Poverty-Mohsin/f250eb17fb9fd238d7f9148ef696349059d5c681?p2df
Muhammad, S. A., & Saad, R. A. J. (2016). Determinants of trust on zakat institutions and its dimensions on intention to pay zakat: A pilot study. Journal of Advanced Research in Business and Management Studies, 3(1), 40-46. Retrieved from http://www.akademiabaru.com/doc/ARBMSV3_N1_P40_46.pdf
Muhammad, S. A., & Saad, R. A. J. (2016). Moderating Effect of Attitude toward Zakat Payment on the Relationship between Moral Reasoning and Intention to Pay Zakat. Procedia-Social and Behavioral Sciences, 219, 520-527. https://doi.org/10.1016/j.sbspro.2016.05.029
Muhammad, S. A., & Saad, R. A. J. (2016). The impact of public governance quality, accountability and Effectiveness on intention to pay zakat: moderating effect of Trust on zakat institution. International Journal of Management Research and Reviews, 6(1), 1-8. https://www.researchgate.net/profile/Ram_Al_Jaffri_Saad/publication/318117072_THE_IMPACT_OF_PUBLIC_GOVERNANCE_QUALITY_ACCOUNTABILITY_AND_EFFECTIVENESS_ON_INTENTION_TO_PAY_ZAKAT
Othman, Y. H., Yusuff, M. S. S., Saufi, M. S. A. Z., & Hafsha, S. (2017). The influence of knowledge, Islamic religiosity and self-efficacy on the intention to pay income zakat among public educators in Kedah, Malaysia. International Journal of Academic Research in Business and Social Sciences, 7(11), 1117-1127. Retrieved from https://pdfs.semanticscholar.org/4653/5b3eb82afd195e6bf5d5f2247efb8bc58fa9.pdf
Rahman, S. M., Zakaria, M., Shaari, R., Nawi, N. A., & Zain, N. A. M. (2019). Perceived corporate credibility, service quality, knowledge and self-efficacy with business zakat compliance. Journal of Islamic, Social, Economics and Development, 4(21), 125-133. Retrieved from http://www.jised.com/PDF/JISED-2019-21-06-11.pdf
Rahman, S. M., Zakaria, M., Shaari, R., Nawi, N. A., & Zain, N. A. M. (2019). Perceived corporate credibility, service quality, knowledge and self-efficacy with business zakat compliance. Journal of Islamic, Social, Economics and Development, 4(21), 125-133. Retrieved from http://www.jised.com/PDF/JISED-2019-21-06-11.pdf
Retsikas, K. (2020). A Synthesis of Time: Zakat, Islamic Micro-finance and the Question of the Future in 21st-Century Indonesia. Springer Nature.
Saad, R. A. J., & Farouk, A. U. (2019). A comprehensive review of barriers to a functional Zakat system in Nigeria. International Journal of Ethics and Systems. 35(1), 24-42. https://doi.org/10.1108/IJOES-06-2018-0090
Saad, A. Y. Q., & Al Foori, A. M. (2020). Zakat and tax: A comparative study in Malaysia. International Journal of Innovation, Creativity and Change, 10(12), 140-151. Retrieved from https://www.ijicc.net/images/vol10iss12/101213_Saad_2020_E_R.pdf
Sanep, A., & Hairunnizam, W. (2004). Persepsi dan kesedaran terhadap perluasan sumber zakat harta yang diikhtilaf. In Seminar Halatuju Zakat Korporat di Alaf Baru (pp. 35-62). Retrieved from http://www.ukm.my/hairun/kertas%20kerja/kesedaran%20membayar%20zakat%20pendapatan.pdf
Sumai, S., Mutmainnah, A. N., & Arsyad, M. (2019, October). Role of zakat in poverty reduction and food security. In IOP Conference Series: Earth and Environmental Science (Vol. 343, No. 1, p. 012254). IOP Publishing. Retrieved from https://iopscience.iop.org/article/10.1088/1755-1315/343/1/012254/meta
Takril, N. F., & Othman, N. F. (2020). Effectiveness Of Zakat Collection And Distribution Of Zakat Counter At Higher Learning Institutions. International Journal of Islamic Economics and Finance Research, 3(2), 91-106. Retrieved from http://ijiefer.kuis.edu.my/ircief/article/view/35
Taylor, S., & Todd, P. (1995). Assessing IT usage: The role of prior experience. MIS quarterly, 19(4), 561-570. https://doi.org/10.2307/249633
Tsalas, N. A., Mahri, A. J. W., & Rosida, 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). KnE Social Sciences, 796-808. Retrieved from https://www.knepublishing.com/index.php/KnE-Social/article/view/4248/8725
Zainal, H., Bakar, A. A., & Saad, R. A. J. (2016). Reputation, the satisfaction of zakat distribution, and service quality as determinants of stakeholder trust in zakat institutions. International Journal of Economics and Financial Issues, 6(7S), 72-76. Retrieved from https://www.researchgate.net/profile/Hafizah_Zainal2/publication/311387807_Reputation_Satisfaction_of_Zakat_Distribution_and_Service_Quality_
Zaenal, M. H., Choirin, M., Tsabita, K., Astuti, A. D., & Sadariyah, A. S. (2017). Principles of amil zakat and best practice recommendations for zakat institutions. Working Papers-PUSKAS BAZNAS, 1. Retrieved from http://www.iconzbaznas.com/publications/index.php/pwps/article/view/19
Downloads
Published
How to Cite
Issue
Section
License
Authors who publish with this journal agree to the following terms:- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
