Universitas Indonesia Conferences, International Accounting Conference - 2017

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THE EFFECTIVENESS OF ZAKAT DISTRIBUTION BASED ON HUMAN NEEDS IN MAQASID AL-SYARIAH
SITI MAZIAH BINTI AB RAHMAN

Last modified: 2017-06-24

Abstract


Abstract: Zakat is one of the five pillars in Islam.  To be more specific, Zakat is the third pillars stated in the Islam fundamental.  The distribution of zakat in Malaysia should be able to reduce the poverty on society and help the zakat recipients in fulfilling their needs.The aim of this research is to investigate the effectiveness of Zakat distribution based on human needs in Maqasid Al Syariah. This research also wants to know the effect of Zakat on the human needs that includes religion, physical self, knowledge, family and wealth. Approximately, 100 sets of questionnaire were sent to zakat recipient’s in Kota Bharu, Kelantan. All respondents return their responses. Data were analysed using IBM SPSS Statistics 20. In order to identify the significant relationship between variables, regression analysis has been done by conducting t-test and hypothesis testing. The result of the study indicates that five elements of Maqasid Al Syariah were positively affecting zakat distribution efficiency. The study also able to identify the most and least factor that influenced zakat distribution efficiency which are preservation of wealth and preservation of family.  This study concludes that zakat distribution system is not only fulfilling monetary needs but also non-monetary needs

 


Keywords


Zakat, Maqasid Al Syariah, poverty, Zakah recipient’s, zakat distribution efficiency

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