Faktor penentu pembayaran zakat perniagaan di Kedah

Despite the continuous increase in annual zakat collection, the business zakat from Muslim entrepreneurs remains low. Among others, it is due to the doubtfulness on the zakat institution’s management of the funds. This study intended to determine the trust and commitment level of the Muslim sole-pr...

Full description

Saved in:

Bibliographic Details
Main Author:	Mohamad Zulkurnai, Ghazali
Format:	Thesis
Language:	eng eng
Published:	2019
Subjects:	BP Islam Bahaism Theosophy, etc
Online Access:	https://etd.uum.edu.my/7754/1/Depositpermission_s900285.pdf https://etd.uum.edu.my/7754/2/s900285_01.pdf
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my-uum-etd.7754
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Saad, Ram Al-Jaffri Abd. Wahab, Muhammad Syahir
topic	BP Islam Bahaism Theosophy, etc
spellingShingle	BP Islam Bahaism Theosophy, etc Mohamad Zulkurnai, Ghazali Faktor penentu pembayaran zakat perniagaan di Kedah
description	Despite the continuous increase in annual zakat collection, the business zakat from Muslim entrepreneurs remains low. Among others, it is due to the doubtfulness on the zakat institution’s management of the funds. This study intended to determine the trust and commitment level of the Muslim sole-proprietors and partnerships towards the zakat institution based on four main objectives. First, to examine the factors that influences their commitment in paying zakat at the institution. Secondly, to determine the factors that influences their trust towards zakat institution. Thirdly, to test the effect of communication on the non-material benefits amongst the Muslim entrepreneurs. Finally, to ascertain the non-material benefits’ role as a mediating factor between trust and commitment. The discussion throughout was based on the commitment-trust theory. A total of 191 questionnaires were analyzed to test the hypotheses using the multivariate analysis and the PLS-SEM application. Trust was identified as the sole factor that influences the commitment towards zakat payment at the zakat institution. Shared values, non-opportunistic behaviour, board of directors’ composition, zakat distribution perception and political tendency significantly influenced their trust of the zakat institution. However, communication did not significantly influence their non-material benefits. Finally, non-material benefit was confirmed as the partially mediating variable between trust and commitment of Muslim entrepreneurs’ zakat payment at the institution. This study contributes to the literature by enriching discussions on the trust and commitment towards the zakat institution. Thus, understanding of the trust and commitment towards the zakat institution can be improved since the findings are based on empirical evidence. The implications to the theory are in terms of the usage of the commitment-trust theory in the zakat environment. These findings also contribute by recommending significant factors in enhancing the trust and commitment of Muslim entrepreneurs in paying business zakat at the zakat institution.
format	Thesis
qualification_name	Ph.D.
qualification_level	Doctorate
author	Mohamad Zulkurnai, Ghazali
author_facet	Mohamad Zulkurnai, Ghazali
author_sort	Mohamad Zulkurnai, Ghazali
title	Faktor penentu pembayaran zakat perniagaan di Kedah
title_short	Faktor penentu pembayaran zakat perniagaan di Kedah
title_full	Faktor penentu pembayaran zakat perniagaan di Kedah
title_fullStr	Faktor penentu pembayaran zakat perniagaan di Kedah
title_full_unstemmed	Faktor penentu pembayaran zakat perniagaan di Kedah
title_sort	faktor penentu pembayaran zakat perniagaan di kedah
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2019
url	https://etd.uum.edu.my/7754/1/Depositpermission_s900285.pdf https://etd.uum.edu.my/7754/2/s900285_01.pdf
_version_	1747828260913283072
spelling	my-uum-etd.77542020-06-24T02:42:14Z Faktor penentu pembayaran zakat perniagaan di Kedah 2019 Mohamad Zulkurnai, Ghazali Saad, Ram Al-Jaffri Abd. Wahab, Muhammad Syahir Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Intan Safinaz School of Accountancy (TISSA) BP Islam. Bahaism. Theosophy, etc Despite the continuous increase in annual zakat collection, the business zakat from Muslim entrepreneurs remains low. Among others, it is due to the doubtfulness on the zakat institution’s management of the funds. This study intended to determine the trust and commitment level of the Muslim sole-proprietors and partnerships towards the zakat institution based on four main objectives. First, to examine the factors that influences their commitment in paying zakat at the institution. Secondly, to determine the factors that influences their trust towards zakat institution. Thirdly, to test the effect of communication on the non-material benefits amongst the Muslim entrepreneurs. Finally, to ascertain the non-material benefits’ role as a mediating factor between trust and commitment. The discussion throughout was based on the commitment-trust theory. A total of 191 questionnaires were analyzed to test the hypotheses using the multivariate analysis and the PLS-SEM application. Trust was identified as the sole factor that influences the commitment towards zakat payment at the zakat institution. Shared values, non-opportunistic behaviour, board of directors’ composition, zakat distribution perception and political tendency significantly influenced their trust of the zakat institution. However, communication did not significantly influence their non-material benefits. Finally, non-material benefit was confirmed as the partially mediating variable between trust and commitment of Muslim entrepreneurs’ zakat payment at the institution. This study contributes to the literature by enriching discussions on the trust and commitment towards the zakat institution. Thus, understanding of the trust and commitment towards the zakat institution can be improved since the findings are based on empirical evidence. The implications to the theory are in terms of the usage of the commitment-trust theory in the zakat environment. These findings also contribute by recommending significant factors in enhancing the trust and commitment of Muslim entrepreneurs in paying business zakat at the zakat institution. 2019 Thesis https://etd.uum.edu.my/7754/ https://etd.uum.edu.my/7754/1/Depositpermission_s900285.pdf text eng staffonly https://etd.uum.edu.my/7754/2/s900285_01.pdf text eng public https://sierra.uum.edu.my/record=b1699010~S1 Ph.D. doctoral Universiti Utara Malaysia Abioye, M. M. O., Mohamad, M. H., & Adnan, M. a. (2011). Antecedents of Zakat payers ’ trust : The case of Nigeria. Retrieved July 7, 2015, from http://www.zakat.com.my/jenis-zakat Abosag, I., Tynan, C., & Lewis, C. (2006). The Commitment-Trust Theory : The British and Saudi Arabian Cross-National Perspectives. University of Nottingham. Abu Hassan, Z., Schattner, P., & Mazza, D. (2006). Doing a Pilot Study: Why Is It Essential? Malaysian Family Physician, 1(3), 170–73. Adenan, F., Amirah, S., Rahghni, A., Wahid, H., & Ahmad, S. (2015). Cadangan Mewujudkan Logo Pengiktirafan Zakat Perniagaan: Kajian Terhadap Usahawan Muslim di Selangor. In eProsiding Seminar Fiqh Semasa (SeFis) 2015 (pp. 1–12). Ahmad, S., & Nor, A. H. M. (2002). Zakat Membangun Ummah (1st ed.). Kuala Lumpur: Utusan Publications & Distributors Sdn Bhd. Ahmad, S., & Wahid, H. (2004). Kesan Prestasi Agihan oleh Institusi Formal Ke atas Kepatuhan Membayar Zakat. Ahmad, S., & Wahid, H. (2005). Persepsi agihan zakat dan kesannya terhadap pembayaran zakat melalui institusi formal. Jurnal Ekonomi Malaysia, 39, 53–69. Ahmad, S., Wahid, H., & Abdul Kader, R. (2009). Pengagihan Zakat oleh Institusi Zakat di Malaysia : Mengapa Masyarakat islam Tidak Berpuas hati. Jurnal Syariah, 17(1), 1–17. Ahmad, S., Wahid, H., & Mohamad, A. (2006). Penswastaan Institusi Zakat Dan Kesannya Terhadap Pembayaran Secara Formal Di Malaysia. Ijms 13, 13(2), 175–196. Ahmad, S., & Zulkifli, D. (2010). Model Gelagat Pematuhan dan Pengelakan Zakat: Suatu Tinjauan Teori. In Seventh International Conference - The Tawhidi Epistemology: Zakat and Waqf Economy (pp. 501–516). Aidit, G. (1989). Fenomenon pembayaran zakat melalui saluran tidak rasmi - Satu analisis empirik. In D. M. A. H. Baharum (Ed.), Zakat ditinjau dari perspektif sosial, undang-undang dan taksiran (pp. 1–27). Kuala Lumpur: Dewan Pustaka Islam. Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. Al-Qardhawi, Y. (1996). Fiqh Al-Awlawiyyat (1st (trans). Jakarta: Robbani Press. Retrieved from https://thejourneyofdakwah.files.wordpress.com/ 2014/03/fiqh-keutamaan.pdf Al-Zuhayly, W. (1995). Zakat Kajian Berbagai Mazhab (Al-Fiqh Al-Islami Wa’Adillatuh). PT Remaja Rosdakarya. Bandung. Al Qardawi, Y. (2000). Fiqh al zakah. Jeddah: King Abdul Aziz University. Al Quran. (n.d.). Tafsir Pimpinan Ar-Rahman kepada Pengertian Al-Quran. (S. A. B. M. Basmeih & H. M. N. B. H. Ibrahim, Eds.) (Kesebelas). Kuala Lumpur: Bahagian Hal Ehwal Islam, Jabatan Perdana Menteri. Ali, A. M. (2014). Undang-undang pentadbiran zakat pada zaman awal islam. In International Conference on Masjid, Zakat and Waqf (Vol. 1, pp. 124–139). Ali, I., & Hatta, Z. A. (2014). Zakat as a poverty reduction mechanism among the muslim community: Case study of Bangladesh, Malaysia, and Indonesia. Asian Social Work and Policy Review, 8(1), 59–70. http://doi.org/10.1111/aswp.12025 Ali, N., Said, J., Omar, N., Rahman, R. A., & Othman, R. (2012). Financial Reporting Disclosure: Evidence from Malaysian Non Profit Organizations. British Journal of Economics, Finance and Management Sciences, 4(2), 16–30. Alias, M. R. (2013). Business zakat : Compliance and Practices in Federal Territory. Amato, P. R., & DeBoer, D. D. (2011). The Transmission Across of Marital Instability Skills or Generations : Relationship to Marriage ? Commitment. Journal of Marriage and Family, 63(4), 1038–1051. Amirah, S., Muhammad, F., & Tamkin, J. (2015). Exploring the patterns and antecedents of charitable giving among Muslim community in Malaysia, 2(2), 46–58. http://doi.org/10.15364/ris15-0202-04 Andreoni, J., & Rao, J. M. (2011). The power of asking: How communication affects selfishness, empathy, and altruism. Journal of Public Economics, 95(7–8), 513–520. http://doi.org/10.1016/j.jpubeco.2010.12.008 Anheier, H. K. (2005). Nonprofit Organizations: Theory, Management, Policy (1st ed.). New York. Armstrong, J. S., & Overton, T. S. (1977). Estimating nonresponse bias in mail surveys. Journal of Marketing Research Journal of Marketing Research Published in Journal of Marketing Research, 14(14), 396–402. http://doi.org/10.2307/3150783 Arnett, D. B., German, S. D., & Hunt, S. D. (2003). The Identity Salience Model of Relationship Marketing Success: The Case of Nonprofit Marketing. Journal of Marketing, 67(2), 89–105. Arshad, R., Abu Bakar, N., Yusoff Thani, N., & Omar, N. (2013). Board composition and accountability of non-profit organizations. Journal of Applied Business Research, 29(4), 1021–1030. http://doi.org/10.1016/j.adiac.2009.12.001 Astro Awani. (2015). Gelandangan di KL semakin bertambah. Retrieved February 27, 2016, from http://www.astroawani.com/berita-malaysia/gelandangan-di-kl-semakin-bertambah-54751 Astro Awani. (2017). Kes rasuah zakat Pulau Pinang : SPRM sambung reman CEO ZPP. Retrieved from http://www.astroawani.com/berita-malaysia/ kes-rasuah-zakat-pulau-pinang-sprm-sambung-reman-ceo-zpp-142752 Atan, R., Zainon, S., Nam, R. Y. T., & Aliman, S. (2012). Analyzing Disclosure Practice of Religious Nonprofit Organizations using Partial Disclosure Index. World Academy of Science, Engineering and Technology, 6(8), 1163–1169. Atan, R., Zainon, S., & Wah, Y. B. (2012). Quality Information by Charity Organizations and its Relationship with Donations. Recent Advances in Business Administration Quality, (December), 118–123. Ayob, A. M. (2005). Kaedah penyelidikan sosioekonomi (3rd ed.). Kuala Lumpur: Dewan Bahasa dan Pustaka. Azhar, A., Badarulzaman, M. H., & Md Ismail, C. T. (2017). Kerangka Perundangan Pentadbiran Zakat Di Negeri Kedah : Satu Analisis Perbandingan. Global Business Review and Social Enterprenuership, 3(6), 1–9. Azman, A. R., Mohammad, A., & Syed Mohd Najib, S. O. (2012). Zakat institution in Malaysia: Problems and issues. Gjat, 2(1), 35–41. Baba, Z. S., Jusoh, H., Muda, H., & Rahman, S. M. A. S. A. (2010). Tanggapan Usahawan Terhadap Zakat Perniagaan Berbanding Cukai Pendapatan Perniagaan di Terengganu. Jurnal Islam Dan Masyarakat Kontemporarial Islam Dan Masyarakat Kontemporari, 3, 97–113. Babakus, E., & Mangold, W. G. (1992). Adapting the SERVQUAL Scale to Hospital Services: An Empirical Investigation. Health Services Research, 26(6), 767–786. http://doi.org/January 17,1991 Bachmann, R., & Zaheer, A. (2006). Handbook of trust research. Management, 33(1), 271. http://doi.org/10.4337/9781847202819.00001 Bagozzi, R. P., & Yi, Y. (1988). On the Evaluation of Structural Equation Models. Journal of the Academy of Marketing Science, 16(1), 74–94. Bahrom, H., Noor, A. H. M., & Roni, M. S. M. M. (2011). Impak agihan zakat terhadap pembangunan negara. The World Universities 1st Zakat Conference 2011 (WU1ZC 2011), 1–6. Bakar, B. A. M., Muis, M. A., & Hussin, Z. H. (2010). Sejauh Mana Peranan Agama Dalam Politik Malaysia. Politikal Managements and Policies in Malaysia, 393–409. Bakar, N. B. A., & Rashid, H. M. A. (2010). Motivations of Paying Zakat on Income : Evidence from Malaysia. International Journal of Economics and Finance, 2(3), 76–84. Baker, T. L. (1994). Doing Social Research. McGraw-Hill. Ball, D., Coelho, P. S., & Machás, A. (2004). The role of communication and trust in explaining customer loyalty: An extension to the ECSI model. European Journal of Marketing, 38(9/10), 1272–1293. http://doi.org/10.1108/03090560410548979 Barclay, P. (2004). Trustworthiness and competitive altruism can also solve the “tragedy of the commons.” Evolution and Human Behavior, 25(4), 209–220. http://doi.org/10.1016/j.evolhumbehav.2004. 04.002 Bart, Y., Shankar, V., Sultan, F., & Urban, G. L. (2005). Are the Drivers and Role of Online Trust the Same for All Web Sites and Consumers? A Large-Scale Exploratory Empirical Study. Journal of Marketing, 69(4), 133–152. http://doi.org/10.1509/jmkg.2005.69.4.133 Baruah, T. D. (2012). Effectiveness of Social Media as a tool of communication and its potential for technology enabled connections: A micro-level study. International Journal of Scientific and Research Publications, 2(1), 1–10. http://doi.org/ISSN 2250-3153 Baruch, Y. (1999). Response Rate in Academic Studies-A Comparative Analysis. Human Relations, 52(4), 421–438. http://doi.org/10.1177/001872679905200401 Batson, C. D., & Shaw, L. L. (2009). Psychological Inquiry : An International Journal for the Advancement of Psychological Theory Evidence for Altruism : Toward a Pluralism of Prosocial Motives Evidence for Altruism : Toward a Pluralism of Prosocial Motives, (April 2013), 37–41. Beasley, M. S. (1996). An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud. American Accounting Association, 71(4), 443–465. Beccerra, M., & Gupta, A. (1999). Trust Within the Organization : Integrating the Trust Literature With Agency Trust Within the Organization : Integrating the Trust Literature With Agency Theory and Transaction Costs Economics. Public Administration Quarterly, 23(2), 177–203. http://doi.org/10.2307/40861779 Becker, H. S. (1960). Notes on the Concept of Commitment. American Journal of Sociology, 66(1), 32–40. Behn, B. K., DeVries, D., & Lin, J. (2007). Voluntary disclosure in nonprofit organizations: An exploratory study, 1–45. Retrieved from http://ssrn.com/abstract=727363 Behn, B. K., DeVries, D. D., & Lin, J. (2010). The determinants of transparency in nonprofit organizations : An exploratory study. Advances in Accounting, 26(1), 6–12. Bekkers, R., & Wiepking, P. (2007). Understanding Philanthropy A Review of 50 Years of Theories and Research, 1–32. Bekkers, R., & Wiepking, P. (2010). A Literature Review of Empirical Studies of Philanthropy: Eight Mechanisms That Drive Charitable Giving. Nonprofit and Voluntary Sector Quarterly (Vol. 40). http://doi.org/10.1177/0899764010380927 Bennett, R. (2003). Factors underlying the inclination to donate to particular types of charity. International Journal of Nonprofit and Voluntary Sector Marketing, 8(1), 12–29. http://doi.org/10.1002/nvsm.198 Bennett, R., & Barkensjo, A. (2005). Relationship quality, relationship marketing, and client perceptions of the levels of service quality of charitable organisations. International Journal of Service Industry Management, 16(1), 81–106. Bennett, R., & Bearkensjo, A. (2005). Causes and consequences of donor perceptions of the quality of the relationship marketing activities of charitable organizations. Journal of Targeting, Measurement and Analysis for Marketing, 13(2), 122–139. Berita Harian. (2014, November 17). Kutipan zakat 2013 cecah RM2.2 bilion - Jamil Khir. Berita Harian Online. Kuala Lumpur. Retrieved from http://www.bharian.com.my/node/18005 Berita Harian. (2016). Kesedaran bayar zakat perniagaan masih rendah - MAIDAM Timur Berita Harian. Retrieved from http://www.bharian.com.my/node/163562 Bernama. (2013). Peniaga kecil masih kurang bayar zakat. Sinar Harian. Berscheid, E. (1985). Interpersonal attraction. In G. Lindzey & E. Aronson (Eds.), Handbook of social psychology (3rd ed.). New York: Random House. Bertot, J. C., Jaeger, P. T., & Grimes, J. M. (2010). Using ICTs to create a culture of transparency: E-government and social media as openness and anti-corruption tools for societies. Government Information Quarterly, 27(3), 264–271. http://doi.org/10.1016/j.giq.2010.03.001 Beugelsdijk, S., & Klasing, M. J. (2016). Diversity and trust: The role of shared values. Journal of Comparative Economics, 44(3), 522–540. http://doi.org/10.1016/j.jce.2015.10.014 Bidin, Z. (2008). Faktor-faktor Penentu Niat Gelagat Kepatuhan Zakat Pendapatan Gaji. Universiti Utara Malaysia. Bidin, Z., Idris, K. M., & Shamsudin, F. M. (2009). Predicting Compliance Intention on Zakah on Employment Income in Malaysia : An Application of Reasoned Action Theory. Jurnal Pengurusan, 28, 85–102. Bidin, Z., Othman, M. Z., & Noor Azman, F. M. (2013). Zakat Compliance Intention Behavior on Saving among Universiti Utara Malaysia’s Staff. Proceeding of the International Conference on Social Science Research, Penang Malaysia, (June 2013), 145–155. http://doi.org/OYA Graduate School of Business Birkwood, S. (2014). Charities should focus on retaining rather than obtaining donors, says consultant Roger Craver. Journal of Service Research. Retrieved from http://www.thirdsector.co.uk/charities-focus-retaining-rather-obtaining-donors-says-consultant-roger-craver/fundraising/article/ 1317505 Blau, P. M. (1964). Exchange and Power in Social Life. In Exchange and Power in Social Life (p. 1964). Transaction Publishers. Retrieved from http://www.scopus.com/inward/record.url?eid=2-s2.0-34248986318&partnerID=tZOtx3y1 Blomqvist, K. (1997). The Many Faces of Trust. Scandinavian Journal of Management, 13(3), 271–286. Booth, W. C., Colomb, G. G., & Williams, J. M. (2008). The Craft of Research (3rd ed.). Chicago & London: The University of Chicago Press. Borneo Digest. (2016). Tidak ramai Usahawan Pedalaman Atas bayar zakat perniagaan \| The Borneo Digest. Retrieved from http://www.borneodigest.com/usahawan-keningau-tidak-bayar-zakat-perniagaan/ Boyd, H. W., Westfall, R. L., & Stasch, S. F. (1977). Marketing Research: Text and Cases. McGraw-Hill/Irwin. Brown, W. A. (2005). Exploring the Association Between Board and Organizational Performance in Nonprofit Organizations. Nonprofit Management & Leadership, 15(3), 317–339. Bruce, I. (1995). Do not-for-profits value their customers and their needs? International Marketing Review, 12(4), 77–84. http://doi.org/10.1108/02651339510097757 Buang, A. H. (1999). Kutipan dan agihan zakat di Wilayah Persekutuan Kuala Lumpur bagi tempoh 1985-1995: Satu emerhatian. Jurnal Syariah, 7(2), 141–156. Buchheit, S., & Parsons, L. M. (2006). An experimental investigation of accounting information’s influence on the individual giving process. Journal of Accounting and Public Policy, 25(6), 666–686. http://doi.org/10.1016/j.jaccpubpol.2006.09.002 Burger, R., & Owens, T. (2010). Promoting Transparency in the NGO Sector: Examining the Availability and Reliability of Self-Reported Data. World Development, 38(9), 1263–1277. Bushman, R. M., Piotroski, J. D., & Smith, A. J. (2004). What Determines Corporate Transparency ? Journal of Accounting Research, 42(2), 207–252. Callen, J. L., Klein, A., & Tinkelman, D. (2003). Board Composition, Committees, and Organizational Efficiency: The Case of Nonprofits. Nonprofit and Voluntary Sector Quarterly, 32(4), 493–520. http://doi.org/10.1177/0899764003257462 Carter, C. R., & Kaufmann, L. (2007). The impact of electronic reverse auctions on supplier performance: The mediating role of relationship variables. Journal of Supply Chain Management, 43(1), 16–26. http://doi.org/10.1111/j.1745-493X.2007.00024.x Caruana, A. (2002). Service loyalty: The effects of service quality and the mediating role of customer satisfaction. European Journal of Marketing, 36(7/8), 811–828. http://doi.org/10.1108/03090560210430818 Chen, Y. H., Lin, T. P., & Yen, D. C. (2014). How to facilitate inter-organizational knowledge sharing: The impact of trust. Information and Management, 51(5), 568–578. http://doi.org/10.1016/j.im.2014.03.007 Chicago Tribune. (1992). Economy, Scandal Reduce United Way Donations. Chicago Tribune. (2015). Red Cross, where did the money for Haiti go? Retrieved April 20, 2016, from http://www.chicagotribune.com/news/ opinion/editorials/ct-edit-redcross-0808- 20150807-story.html Chin, W. W. (1998). by (Vol. 22). Chin, W. W. (1998). The Partial Least Squares Approach to Structural Equation Modeling. In Modern methods for business research (pp. 295– 336). New Jersey: Lawrence Erlbaum Associates. Chin, W. W. (2010). How to write up and report PLS analyses. In Handbook of partial least squares (pp. 655–690). Springer Berlin Heidelberg. Chin, W. W., Marcolin, E., & Newsted, P. R. (2003). A partial least squares latent variable modeling approach for measuring interaction effects: results from a Monte Carlo simulation study and an electronic mail emotion/ adoption study. Information System Research, 14(2), 189–217. Clotfelter, C. T. (1997). The Economics of Giving. (J. W. Barry & B. V. Manno., Eds.)Giving Better, Giving Smarter: Working Papers of the National Commission on Philanthropy and Civic Renewal. Washington DC: National Commission on Philanthropy and Civic Renewal. Retrieved from http://philvol.sanford.duke.edu/documents/ giving.pdf Coakes, S. J., Steed, L., & Price, J. (2005). SPSS Analysis without anguish Version 12.0. Johm Wiley & Sons Australia, Ltd. Cogswell, E. (2002). Private Philanthropy in Malaysia. Macalester International, 12(1), 105–119. Cohen, J. (1992). A power primer. Psychological Bulletin, 112(1), 155–159. http://doi.org/10.1037/0033-2909.112.1.155 Coltman, T., Devinney, T. M., Midgley, D. F., & Venaik, S. (2008). Formative versus reflective measurement models: Two applications of formative measurement. Journal of Business Research, 61(12), 1250–1262. http://doi.org/10.1016/j.jbusres.2008.01.013 Companies Act 1965. (2006). Companies Act 1965. Malaysia. Cornell University Law School. (1992). Legal Information Institute Cornell University Law. Retrieved September 1, 2015, from https://www.law.cornell.edu/wex/non-profit_ organizations Cummings, L. L., & Bromiley, P. (1996). The organizational trust inventory. Trust in Organizations: Frontiers of Theory and Research. London. http://doi.org/http://dx.doi.org/ 10.4135/9781452243610.n15 Curtis, L., Edwards, C., Fraser, K. L., Gudelsky, S., Holmquist, J., Thornton, K., & Sweetser, K. D. (2010). Adoption of social media for public relations by nonprofit organizations. Public Relations Review, 36(1), 90–92. http://doi.org/10.1016/j.pubrev.2009.10.003 Daud, Z., & Ahmad, S. (2010). Kesan perundangan zakat ke atas kepatuhan bayaran zakat: Ke arah strategi berkesan program pengurusan kutipan zakat. The 4th ISDEV International Islamic Development Management Conference (IDMAC 2010), (December), 1–17. Diamantopoulos, A., & Siguaw, J. A. (2006). Formative versus reflective indicators in organizational measure development: A comparison and empirical illustration. British Journal of Management, 17(4), 263–282. http://doi.org/10.1111/j.1467-8551.2006.00500.x Dick, A. S., & Basu, K. (1994). Customer Loyalty: Toward an Integrated Conceptual Framework. Journal ofThe Academy of Marketing Science, (Spring), 99–113. Dubois, L. (2010). How to build a corporate culture of trust. Retrieved from http://www.inc.com/guides/2010/08/how-to-build-a-corporate-culture-of-trust.html Dunn, E. W., Aknin, L. B., & Norton, M. I. (2008). Spending money on others promotes happiness. Science (New York, N.Y.), 319(5870), 1687–1688. http://doi.org/10.1126/science.1150952 Dunn, T., Baguley, T., & Brunsden, V. (2014). From alpha to omega: A practical solution to the pervasive problem of internal consistency estimation. British Journal of Psychology, 105, 399–412. Dwyer, R. F., Schurr, P. H., & Oh, S. (1987). Buyer-Seller Developing Relationships. American Journal of Marketing, 51(2), 11–27. e-Fatwa. (2006). Portal Rasmi Fatwa Malaysia. Retrieved September 9, 2015, from http://www.e-fatwa.gov.my Edelenbos, J., & Klijn, E.-H. (2007). Trust in Complex Decision-Making Networks: A Theoretical and Empirical Exploration. Administration & Society, 39(1), 25–50. http://doi.org/10.1177/0095399706294460 Ellany, E., & Lateff, A. (2011). Faktor-Faktor Yang Mempengaruhi Pembayaran Zakat Pendapatan Di Malaysia. Persidangan Ekonomi Malaysia Ke VI(PERKEM VI), 1, 148–159. Retrieved from http://www.ukm.my/fep/perkem/pdf/perkemVI/PERKEM2011-1-1B6.pdf Emerson, R. (1976). Social Exchange Theory. Annual Review of Sociology, 2, 335–362. Faccio, M., Masulis, R. W., & Mcconnell, J. J. (2006). Political Connections and Corporate Bailouts. The Journal of Finance, 61(6), 2597–2635. Fama, E. F. ., & Jensen, M. C. . (1983). Agency Problems & Residual Claims. The Journal of Law & Economics, 26(2), 327–349. Fehr, E. (2009). On the Economics and Biology of Trust. Journal of the European Economic Association, 7(2–3), 235–266. http://doi.org/10.1162/JEEA.2009.7.2-3.235 Fitzgerald, C. J., & Wickwire, J. H. (2012). Religion and Political Affiliation’s Influence on Trust and Reciprocity Among Strangers. Journal of Social, Evolutionary & Cultural Psychology, 6(2), 158–180. http://doi.org/10.1037/h0099217 Flavián, C., Guinalíu, M., & Gurrea, R. (2006). The role played by perceived usability, satisfaction and consumer trust on website loyalty. Information and Management, 43(1), 1–14. http://doi.org/10.1016/j.im.2005.01.002 Flynn, J., Burns, W., Mertz, C. K., & Slovic, P. (1992). Trust As a Determinant of Opposition To a High-Level Radioactive-Waste Repository - Analysis of a Structural Model. Risk Analysis, 12(3), 417–429. http://doi.org/10.1111/j.1539-6924.1992.tb00694.x Fornell, C. (1987). A second generation of multivariate analysis: Classification of methods and implications for marketing research. In Review of Marketing (Vol. 1, pp. 407–450). Chicago: American Marketing Asssociation. Fornell, C., & Larcker, D. F. (1981). Evaluating Structural Equation Models with Unobservable Variables and Measurement Error. Journal of Marketing Research, 18(1), 39. http://doi.org/10.2307/3151312 Francia, P. L., Green, J. C., Herrnson, P. S., Powell, L. W., & Wilcox, C. (2005). Limousine liberals and corporate conservatives: The financial constituencies of the democratic and republican parties. Social Science Quarterly, 86(4), 761–778. http://doi.org/10.1111/j.0038-4941.2005.00354.x Francois, E. J. (2014). Financial Sustainability For Nonprofit Organizations. New York: Springer Publishing Company. Fraser, D. R., Zhang, H., & Derashid, C. (2006). Capital structure and political patronage : The case of Malaysia. Journal of Banking & Finance, 30, 1291–1308. http://doi.org/10.1016/j.jbankfin.2005.05.008 Friman, M., Gärling, T., Millet, B., Mattsson, J., & Johnston, R. (2002). An analysis of international business-to-business relationships based on the Commitment -- Trust theory. Industrial Marketing Management, 31(5), 403–409. http://doi.org/10.1016/S0019- Fukuyama, F. (1995). Fukuyama, F. (1995). Trust: The social virtues and the creation of prosperity (No. D10 301 c. 1/c. 2). Free Press Paperbacks. Retrieved from http://www.sidalc.net/cgi-bin/wxis.exe/?IsisScript=iicacr.xis&method=post&formato=2&cantidad=1&expresion=mfn=032843 Fullerton, G. (2005). The service quality–loyalty relationship in retail services: does commitment matter? Journal of Retailing and Consumer Services, 12(2), 99–111. http://doi.org/10.1016/j.jretconser.2004.04.001 Gandia, J. L. (2011). Internet Disclosure by Nonprofit Organizations: Empirical Evidence of Nongovernmental Organizations for Development in Spain. Nonprofit and Voluntary Sector Quarterly, 40(1), 57–78. http://doi.org/10.1177/0899764009343782 Garbarino, E., & Johnson, M. S. (1999). The Different Roles of Satisfaction, Trust, and Commitment in Customer Relationships. American Marketing Association, 63(2), 70–87. http://doi.org/10.2307/1251946 Gefen, D. (2000). E-commerce: the role of familiarity and trust. Omega, 28(6), 725–737. http://doi.org/10.1016/S0305-0483(00)00021-9 Gefen, D., Karahana, E., & Straub, D. W. (2003). Trust and TAM in online Shopping: An Integrated Model. MIS Quarterly, 27(1), 51–90. Geisser, S. (1974). A predictive approach to the random effect model, 61(1), 101–107. Geoffrey, J. H., & Ray, H. P. A. (2016). Using PLS path modeling in new technology research: updated guidelines. Industrial Management & Data Systems, 116(1), 2–20. http://doi.org/10.1108/02635570710734262 Ghazali, A. R. (2009). Kesan Tahap Keagamaan dan Akauntabiliti Peribadi Terhadap Niat Membayar Zakat Perniagaan di Kalangan Kontraktor Perniagaan Tunggal Pulau Pinang. Universiti Sains Malaysia. Gibelman, M., & Gelman, S. R. (2001). Very public scandals: Nongovernmental organizations in trouble. Voluntas, 12(1), 49–66. http://doi.org/10.1023/A:1011242911726 Gold, A., Malhotra, A., & Segars, A. (2001). Knowledge management: An organizational capabilities perspective. Journal of Management Information Systems, 18(1), 185–214. http://doi.org/10.1080/07421222.2001.11045669 Goo, J., & Huang, C. D. (2008). Facilitating relational governance through service level agreements in IT outsourcing: An application of the commitment-trust theory. Decision Support Systems, 46(1), 216–232. http://doi.org/10.1016/j.dss.2008.06.005 Graham, J., & Haidt, J. (2010). Beyond Beliefs: Religions Bind Individuals Into Moral Communities. Personality and Social Psychology Review, 14(1), 140–150. http://doi.org/10.1177/1088868309353415 Greenberg, J., & MacAulay, M. (2009). NPO 2.0? Exploring the Web presence of environmental nonprofit organizations in Canada. Global Media Journal Canadian Edition, 2(1), 63–88. Retrieved from http://ezlibproxy.unisa.edu.au/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=ufh&AN=49005531&site=ehost-live Groothuis, P. A., & Miller, G. (1997). The Role of Social Distrust in Risk-Benefit Analysis: A Study of the Siting of a Hazardous Waste Disposal Facility. Journal of Risk and Uncertainty, 15(3), 241–257. http://doi.org/10.1023/A Gustafsson, A., Johnson, M. D., & Roos, I. (2005). The Effects of Customer Satisfaction, Relationship Commitment Dimensions, and Triggers on Customer Retention. Journal of Marketing, 69(4), 210–218. http://doi.org/10.1509/jmkg.2005.69.4.210 H. Saifullah. (2009). Peraturan Perundangan Zakat di Malaysia. Retrieved September 6, 2015, from http://lppbi-fiba.blogspot.com/2009/01/peraturan-perundang-undangan-zakat-di.html Hafidhuddin, D. (2002). Zakat Dalam Perekonomian Modern. Jakarta: Gema Insani. Hair, J. F. J., Black, W. C., Babin, B. J., & Anderson, R. E. (2014). Multivariate Data Analysis (7th ed.). Pearson Education Limited. Hair, J. F. J., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2014). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). Sage Publications, Inc. Thousand Oaks, California: Sage Publications. Hair, J. F., Money, A. H., Samouel, P., & Page, M. (2007). Research Methods For Business. Wiley. West Sussex: John Wiley & Sons, Ltd. Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a Silver Bullet. The Journal of Marketing Theory and Practice, 19(2), 139–152. http://doi.org/10.2753/MTP1069-6679190202 Hair, J. F., Sarstedt, M., Ringle, C. M., & Mena, J. A. (2012). An assessment of the use of partial least squares structural equation modeling in marketing research. Journal of the Academy of Marketing Science, 40(3), 414–433. http://doi.org/10.1007/s11747-011-0261-6 Hamat, Z. (2009). Business Zakat Accounting and Taxation. In Conference on Islamic Perspectives on Management and Finance (pp. 13–18). Harian Metro. (2016). Haram bayar terus zakat kepada asnaf : Mufti. 24 Jun 2016. Retrieved from http://www.hmetro.com.my/node/147774 Harrison McKnight, D., Choudhury, V., & Kacmar, C. (2002). The impact of initial consumer trust on intentions to transact with a web site: A trust building model. Journal of Strategic Information Systems, 11(3–4), 297–323. http://doi.org/10.1016/S0963-8687(02)00020-3 Hasan, B., & Siti Nabiha, A. K. (2010). Views on the issue of accountability in non-profit organizations, 14, 49–60. Hashim, K. F., & Tan, F. B. (2009). Understanding passive knowledge sharing within an online business community from the perspectives of Expectancy Theory & Social Capital Theory. Pacific Asia Conference on Information Systems, 1–8. Retrieved from http://www.pacis-net.org/file/2009/[32]Understanding passive knowledge sharing within an online business community from the perspect.pdf Hashim, M. A. L. I. (2013). Politik boleh rosakkan bisnes. Sinar Harian. Retrieved from http://www.sinarharian.com.my/mobile/nasional/politik-boleh-rosakkan-bisnes-1.123590 Hassell, L. (2005). Affect and Trust. Trust Management, 131–145. Helmig, B., Ingerfurth, S., & Pinz, A. (2013). Success and Failure of Nonprofit Organizations: Theoretical Foundations, Empirical Evidence and Future Research. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 25(6), 1509–1538. Henseler, J., Dijkstra, T. K., Sarstedt, M., Ringle, C. M., Diamantopoulos, A., Straub, D. W., … Calantone, R. J. (2014). Common beliefs and reality about PLS: Comments on Ronkko and Evermann (2013). Organizational Research Methods, 17(2), 182–209. http://doi.org/10.1177/1094428114526928 Henseler, J., Hubona, G., & Ray, P. A. (2016). Using PLS path modeling in new technology research: Updated guidelines. Industrial Management & Data Systems. http://doi.org/10.1108/IMDS-09-2015-0382 Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). Advances in International Marketing (Book). In Advances in International Marketing (Vol. 20, pp. 277–319). http://doi.org/10.1016/0167-8116(92)90003-4 Herman, R. D., & Renz, D. O. (1999). Theses on Nonprofit Organizational Effectiveness. Nonprofit and Voluntary Sector Quarterly, 28(2), 107–126. http://doi.org/10.1177/0899764099282001 Herman, R. D., & Renz, D. O. (2000). Board Practices of Especially Effective and Less Effective Local Nonprofit Organizations. The American Review of Public Administration, 30(2), 146–160. http://doi.org/10.1177/02750740022064605 Ho, T.-H., & Weigelt, K. (2005). Trust Building Among Strangers. Management Science, 51(4), 519–530. http://doi.org/10.1287/mnsc.1040.0350 Hodge, M. M., & Piccolo, R. F. (2011). Nonprofit Board Effectiveness, Funding Source and Financial Vulnerability. Public Administration Quarterly, 35(4). Hossain, B., & Lamb, L. (2015). An assessment of the impact of tax incentives relative to socio-economic characteristics on charitable giving in Canada. International Review of Applied Economics, 29(1), 65–80. http://doi.org/10.1080/02692171.2014.945992 Hulland, J. (1999). “Use of partial least squares (PLS) in strategic management research: a review of four recent studies,.” Strategic Management Journal (20), 20(2), 195–204. Hunt, S. D., Sparkman, R. D., & Wilcox, J. B. (1982). The Pretest in Survey Research: Issues and Preliminary Findings. Journal of Marketing Research, 19(2), 269–273. http://doi.org/10.2307/3151627 Huntington, S. P. (1993). The third wave: Democratization in the late twentieth century (Vol. 4). University of Oklahoma press. University of Oklahoma Press, Norman. Hussain, M. A., & Yusoff, Z. M. (2005a). Azam & Zuryati 2005 --- Undang2 Zakat Kedah (Ulum Islamiyyah V.4 No.1).pdf. Ulum Islamiyyah, 4(1), 63–85. Hussain, M. A., & Yusoff, Z. M. (2005b). Undang-Undang Zakat di Negeri Kedah: Satu Tinjauan. The Malaysian Journal of Islamic Sciences → ’Ulum Islamiyyah, Vol. 4, No. 1, 2005, 4(1). Retrieved from http://ddms.usim.edu.my/handle/123456789/5610 Hussain, M. H. M. (2009). LAPORAN KAJIAN KEBERKESANAN SISTEM AGIHAN ZAKAT : SUATU PANDANGAN AWAL. Hussain, M. H. M., Idris, K. M., & Saad, R. A. J. (2012). Ketelusan di dalam tadbir urus institusi zakat. Seminar Isu-Isu Kontemporari Zakat Di Malaysia, 63–74. Hussain, S. B., Rawjee, V. P., & Penceliah, S. (2014). The applicability of relationship marketing at non-profit organizations : a developing country perspective. Problems and Perspectives in Management, 12(4), 155–160. Ibrahim, M. F., & Musaini, S. (2010). Zakat dan Pelaksanaannya di Malaysia. Kota Kinabalu: Universiti Malaysia Sabah. Ibrahim, P. (2008). Pembangunan ekonomi melalui agihan zakat: Tinjauan empirikal. Jurnal Syariah, 16(2), 223–244. Idris, K. M. (2002). Kamil Md. Idris. (2002). Universiti Utara Malaysia. Idris, K. M., & Ayob, A. M. (2001). Attitude Towards Zakah on Employment Income : Comparing Outcomes Between Single Score and Multidimensional Scores. Malaysian Management Journal, 5(1 & 2), 47–63. Idris, K. M., & Ayob, A. M. (2002). Peranan sikap dalam gelagat kepatuhan zakat pendapatan gaji. Analisis, 9(1 & 2), 171–191. Idris, K. M., Bidin, Z., & Saad, R. A. J. (2012). Islamic religiosity measurement and its relationship with business income zakat compliance behavior. Jurnal Pengurusan, 34, 3–10. Income Tax Act, 1967. (1967). Income Tax Act 1967, (January), 1–458. Ishak, M., & Razak, A. A. (2006). Politik dan Pemerintahan Negara. Thompson Learning. Ismail, M., Ali, S. M., & Mohamad, M. S. (2011). Prestasi zakat dan agihan zakat di negeri Melaka. The World Universities 1st Zakat Conference 2011 (WU1ZC 2011), 1–13. Jabatan Audit Negara Malaysia. (2010). Laporan Ketua Audit Negara 2009 Negeri Melaka. Putrajaya. Retrieved from https://www.audit.gov.my/index.php?option=com_content&view=article&id=160:lkan-arkib-melaka&catid=109&Itemid=475&lang=en Jabatan Zakat Negeri Kedah. (n.d.). Zakat Kajian Berbagai Mazhab. Retrieved September 15, 2015, from http://www.zakatkedah.com/?services=zakat-perniagaan Jackman, L. A. (2000). Donor involvement: a fund-raising process far more effective than special events. Fund Raising Manage, 31(7), 34–35. Retrieved from http://www.ncbi.nlm.nih.gov/entrez/query.fcgi?cmd=Retrieve&db=PubMed&dopt=Citation&list_uids=11185272 Jarvenpaa, S. L., & Leidner, D. E. (1998). Communication Virtual Trust Teams in Global Virtual Teams. Journal of Computer-Mediated Communication, 10(6), 791–815. http://doi.org/10.1111/j.1083-6101.1998.tb00080.x Jarvis, C. B., MacKenzie, S. B., & Podsakoff, P. M. (2003). A Critical Review of Construct Indicators and Measurement Model Misspecification in Marketing and Consumer Research. Journal of Consumer Research, 30(2), 199–218. http://doi.org/10.1086/376806 JAWHAR. (2015). Jabatan Wakaf, Zakat & Haji. Retrieved January 1, 2015, from http://www.jawhar.gov.my/profil-jabatan/mengenai-jawhar/fungsi-jabatan/ Jih, W.-J. (Kenny), Lee, S.-F., & Tsai, Y.-C. (2007). EFFECTS OF SERVICE QUALITY AND SHARED VALUE ON TRUST AND COMMITMENT: AN EMPIRICAL STUDY OF 3CS PRODUCT CUSTOMERS IN TAIWAN. International Journal of Business Studies, 15(2), 83–98. http://doi.org/10.1080/09544120220149322 Johari, F., Ridhwan, M., Aziz, A., Fahme, A., Ali, M., Ridhwan, M., & Aziz, A. B. (2014). A Review on Literatures of Zakat between 2003-2013. Library Philosophy and Practice (E-Journal), 0_1. Johari, M. N. S. (2013). Penentuan Zakat Perniagaan di Kalangan Usahawan di Malaysia. Jurnal Pengurusan JAWHAR, 7(2). Johnson, S., & Mitton, T. (2003). Cronyism and capital controls: Evidence from Malaysia. Journal of Financial Economics, 67(2), 351–382. Jungermann, H., Pfister, H., & Fischer, K. (1996). Credibility, information preferences, and information interests. Risk Analysis, 16(2), 251–261. http://doi.org/10.1016/0167-6687(96)85066-9 Kahf, M. (1999). The performance of the institution of zakah in theory and practice. In International Conference on Islamic Economics Towards the 21st Century. Kamus Dewan. (2005). Kamus Dewan (Edisi Keem). Kuala Lumpur: Dewan Bahasa dan Pustaka. Kanter, R. M. (1968). Commitment and Social Organization : A Study of Commitment Mechanisms in Utopian Communities. American Sociological Review, 33(4), 499–517. Kashyap, V., & Sivadas, E. (2012). An exploratory examination of shared values in channel relationships. Journal of Business Research, 65(5), 586–593. http://doi.org/10.1016/j.jbusres.2011.02.008 Kassim, N. M., & Abdulla, A. K. M. A. (2006). The influence of attraction on internet banking: an extension to the trust-relationship commitment model. International Journal of Bank Marketing, 24(6), 424–442. http://doi.org/10.1108/02652320610701744 Kaura, C. V., Prasad, S. D., & Sharma, S. (2015). Service quality, service convenience, price and fairness, customer loyalty, and the mediating role of customer satisfaction. International Journal of Bank Marketing, 33(4), 404–422. http://doi.org/http://dx.doi.org/10.1108/MRR-09-2015-0216 Keh, H. T., & Xie, Y. (2009). Corporate reputation and customer behavioral intentions: The roles of trust, identification and commitment. Industrial Marketing Management, 38(7), 732–742. http://doi.org/10.1016/j.indmarman.2008.02.005 Kelly, K. S. (2012). Effective Fund-Raising Management. Routledge. Kent, M. L., & Taylor, M. (1998). Building dialogic relationships through the world wide web. Public Relations Review, 24(3), 321–334. Kent, M. L., & Taylor, M. (2003). Maximizing media relations A web site checklist. Public Relations Quarterly, 50(1), 13–19. Khamis, M. R., Md Salleh, A., & Nawi, A. S. (2011). Compliance Behavior of Business Zakat Payment in Malaysia : A Theoretical Economic Exposition. 8th International Conference on Islamic Economis and Finance, 1–17. Khamis, M. R., Mohd, R., Salleh, A., & Nawi, A. S. (2014). Do religious practices influence compliance behaviour of business Zakat among SMEs ? Journal of Emerging Economies andIslamic Research (Vol. 2). Retrieved from http://www.jeeir.com/index.php/jeeir/article/view/115/46 Kim, K. M., & Jun, M. S. (2010). The Effect of Head Nurse’s Emotional Leadership on Nurse’s Job Satisfaction & Organizational Commitment. Journal of Korean Academy of Nursing Administration, 16(3), 336–347. Kimberlin, C. L., & Winterstein, A. G. (2008). Validity and reliability of measurement instruments used in research. American Journal of Health-System Pharmacy, 65(23), 2276–2284. http://doi.org/10.2146/ajhp070364 Kline, R. B. (2011). Methodology in the social sciences. New York: The Guilford Press. Retrieved from http://dl.acm.org/citation.cfm?id=1289679.1289687 Kosfeld, B. M., & Neckermann, S. (2011). More Work for Nothing ? Getting Symbolic Awards and Worker. American Economic Journal: Microeconomics, 3(3), 86–99. http://doi.org/10.1257/mic.3.3.86 Kothari, C. R. (2004). Research Methodology (2nd ed.). New Delhi: New Age International (P) Ltd. Kotler, P. (2000). Marketing Management, Millenium Edition. Kramer, R. M. (1999). Trust and distrust in organizations: emerging perspectives, enduring questions. Annual Review of Psychology, 50, 569–598. http://doi.org/10.1146/annurev.psych.50.1.569 Lambright, K. T., Mischen, P. a., & Laramee, C. B. (2009). Building Trust in Public and Nonprofit Networks: Personal, Dyadic, and Third-Party Influences. The American Review of Public Administration, 40(1), 64–82. http://doi.org/10.1177/0275074008329426 Lee, M. K. O., & Turban, E. (2001). A Trust Model for Consumer Internet Shopping. International Journal of Electronic Commerce, 6(1), 75–91. Retrieved from http://ejournals.ebsco.com/direct.asp?ArticleID=JYN6W9T3CDGPCMJ8RTGQ Levi, M. (2003). A State of Trust. Trust and Governance, 77–101. Lewicki, R. J., McAllister, D. J., & Bies, R. J. (1998). Trust and Distrust: New Relationships and Realities. Academy of Management Review, 23(3), 438–458. http://doi.org/10.5465/AMR.1998.926620 Lewicki, R. J., Tomlinson, E. C., & Gillespie, N. (2006). Models of Interpersonal Trust Development: Theoretical Approaches, Empirical Evidence, and Future Directions. Journal of Management, 32(6), 991–1022. http://doi.org/10.1177/0149206306294405 Lewis, D. J., & Weigert, A. J. (2012). The social dynamics of trust: Theoretical and empirical research, 1985-2012. Social Forces, 91(1), 25–31. http://doi.org/10.1093/sf/sos116 Li, P. P. (2007). Towards an Interdisciplinary Conceptualization of Trust: A Typological Approach. Management and Organization Review, 3(3), 421–445. http://doi.org/10.1111/j.1740-8784.2007.00081.x Li, P. P., Bai, Y., & Xi, Y. (2012). The Contextual Antecedents of Organizational Trust: A Multidimensional Cross-level Analysis. Management and Organization Review, 8(2), 371–396. http://doi.org/10.1111/j.1740-8784.2011.00219.x Lok, P., & Crawford, J. (2001). Antecedents of organizational commitment and the mediating role of job satisfaction. Journal of Managerial Psychology, 16(8), 594–613. LZNK. (2015). Lembaga Zakat Negeri Kedah. Retrieved July 15, 2015, from http://www.zakatkedah.com/ MacMillan, K., Money, K., Money, A., & Downing, S. (2005). Relationship marketing in the not-for-profit sector: An extension and application of the commitment-trust theory. Journal of Business Research, 58(6), 806–818. Mahamod, L. H. (2011). Alleviation of rural poverty in Malaysia: the role of Zakat, a case study. University of Edinburgh. Mahamood, S. M. (2007). SISTEM PERUNDANGAN ZAKAT DI MALAYSIA: ANTARA REALITI DAN HARAPAN. Jurnal Pengurusan JWZH, 1(1), 1–21. Mahyuddin Haji Abu Bakar. (2012). Hubungan Antara Agihan Zakat dan Kualiti Hidup Asnaf Fakir dan Miskin. Universiti Utara Malaysia. Malay Mail. (2015). Tabung Haji depositors spooked by 1MDB controversy , CEO admits. Malay Mail, pp. 20–21. Mansor, N. H., Suyurno, S. S. H., & Che-Man, N. (2014). Pemerkasaan AgihanZakat Sebagi Medium Pembangunan Masyarakat Islam. In Seminar Antarabangsa Dakwah & Etnik 2014. Marczyk, G., DeMatteo, D., & Festinger, D. (2010). Essentials of research design and methodology. … : Essays & Bibliographic Sources on Research Design …. Retrieved from http://books.google.com/books?hl=en&lr=&id=jm_2TET15rgC&oi=fnd&pg=PA175&dq=Essentials+of+Research+Design&ots=IKcUGTLJVY&sig=TK8kQz52ocJ8mcfCTKIQV1wQHY8%5Cnhttp://books.google.com/books?hl=en&lr=&id=jm_2TET15rgC&oi=fnd&pg=PA175&dq=Essentials+for+Research+D Marimuthu, M. (2015). Faktor-faktor Yang Mempengaruhi Niat Penggunaan Ejen Cukai di Kalangan Peniaga Milikan Tunggal. Universiti Utara Malaysia. Mayer, R. C., Davis, J. H., & Schoorman, F. D. (1995). An integration model of organizational trust. Academy of Management Review, 20(3), 709–734. http://doi.org/10.5465/amr.2007.24348410 Mayer, R. C., Davis, J. H., & Schoorman, F. D. (1995). an Integrative Model of Organizational Trust. Academy of Management Review, 20(3), 709–734. http://doi.org/10.5465/AMR.1995.9508080335 McEvily, B., Perrone, V., & Zaheer, A. (2003). Trust as an Organizing Principle. Organization Science, 14(1), 91–103. http://doi.org/10.1287/orsc.14.1.91.12814 McKnight, D. H., & Chervany, N. L. (2000). What is Trust ? A Conceptual Analysis and an Interdisciplinary Model. Proceedings of the 2000 Americas Conference on Information Systems AMCI2000 AIS Long Beach CA August 2000, 346, 382. Retrieved from http://aisel.aisnet.org/cgi/viewcontent.cgi?article=1876&context=amcis2000 McKnight, D. H., Choudhury, V., & Kacmar, C. (2002). Developing and validating trust measures for e-commerce: An integrative typology. Information Systems Research, 13(3), 334–359. http://doi.org/10.1287/isre.13.3.334.81 Mcknight, D. H., Cummings, L. L., & Chervany, N. L. (1998). Trust formation in new organizational relationships. Academy of Management Review, 23(3), 473–490. http://doi.org/10.5465/AMR.1998.926622 Md Shariff, A., Jusoh, W. N. H. W., Mansor, N., & Jusoff, K. (2011). A Robust Zakah System: Towards a Progressive Socio-Economic Development in Malaysia. Middle-East Journal of Scientific Research, 7(4), 550–554. Meroño-Cerdan, A. L., & Soto-Acosta, P. (2007). External Web content and its influence on organizational performance. European Journal of Information Systems, 16(1), 66–80. http://doi.org/10.1057/palgrave.ejis.3000656 Meyer, J. P., & Allen, N. J. (1991). a Three-Component Conceptualization of Organizational Commitment. Human Resource Management Review, 1(1), 61. Retrieved from https://ezp.lib.unimelb.edu.au/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=heh&AN=5790864&site=eds-live&scope=site Miles, M. B., & Huberman, A. M. (1984). Qualitative Data Analysis: A Sourcebook of New Methods. Newbury Park: Sage Publications. http://doi.org/10.1016/0300-9629(75)90395-3 Miller-Millesen, J. L. (2003). Understanding the Behavior of Nonprofit Boards of Directors: A Theory-Based Approach. Nonprofit and Voluntary Sector Quarterly, 32(4), 521–547. http://doi.org/10.1177/0899764003257463 Minichilli, A., Zattoni, A., & Zona, F. (2009). Making boards effective: An empirical examination of board task performance. British Journal of Management, 20(1), 55–74. http://doi.org/10.1111/j.1467-8551.2008.00591.x Mintz, B. S. L. (2015). The Business of Philanthropy. SAGE Business Researcher. http://doi.org/10.1177/2374556815616611 Mohamad, S., Adnan, M. A. M., & Hussin, S. A. S. (2011). Analisis Pengaruh Polititk Islam di Negeri Kelantan Terhadap Gaya Hidup Masyarakat di Malaysia. In M. R. M. Nor, A. Yusof, & F. @ A. F. A. Hamid (Eds.), Tajdid And Islah. Kuala Lumpur. Mohd. Hasriq, A. (2011). Hanya 45 bayar zakat. Utusan Malaysia, p. 7. Kuala Lumpur. Retrieved from http://ww1.utusan.com.my/utusan/info.asp?y=2011&dt=0310&pub=Utusan_Malaysia&sec=Dalam_Negeri&pg=dn_13.htm Moorman, C., Zaltman, G., & Deshpandé, R. (1992). Relationships Between Providers and Users of Market Research: The Dynamics of Trust Within and Between Organizations. Journal of Marketing, XXIX(August), 314–28. Morgan, R. M., & Hunt, S. D. (1994). The Commitment-Trust Theory of Relationship Marketing. Journal of Marketing, 58(July), 20–38. Mouzas, S., Henneberg, S., & Naude, P. (2007). Trust and reliance in business relatonships. European Journal of Marketing, 41(9/10), 1016–1032. Mowday, R., Steers, R., & Porter, L. (1979). The Measurement of Organizational Commitment. Journal of Vocational Behavior, 14, 224–247. Mowday, R. T., Steers, R. M., & Porter, L. W. (1979). Richard T. Mowday, Richard M. Steers & Lyman W. Porter, 14(2), 1979. Mufti Negeri Pulau Pinang. (2017). Jangan ragui Pusat Zakat Pulau Pinang. Retrieved September 11, 2017, from http://mufti.penang.gov.my/index.php/keratan-akhbar/286-jangan-ragui-pusat-zakat-pulau-pinang-mufti-sinar-harian-11-mei-2017 Muhammad, F., Yahya, M., Hussin, M., Razak, A., & Awang, A. (2015). Ketirisan Bayaran Zakat Fitrah Terhadap Institusi Formal Di Malaysia. Sains Humanika, 2010(5:1), 27–32. Mukherjee, A., & Nath, P. (2003). A model of trust in online relationship banking. International Journal of Bank Marketing, 21(1), 5–15. http://doi.org/10.1108/02652320310457767 Mukherjee, A., & Nath, P. (2007a). Role of electronic trust in online retailing. European Journal of Marketing (Vol. 41). http://doi.org/10.1108/03090560710773390 Mukherjee, A., & Nath, P. (2007b). Role of electronic trust in online retailing: A re-examination of the commitment-trust theory. European Journal of Marketing, 41(9/10), 1173–1202. http://doi.org/10.1108/03090560710773390 Mukhlis, A., & Beik, I. S. (2013). Analisis Faktor-faktor yang Memengaruhi Tingkat Kepatuhan Membayar Zakat: Studi Kasus Kabupaten Bogor. Jurnal Al-Muzara’ah, I(1), 83–106. Müller, D. M. (2017). From Consultancy to Critique: The “Success Story” of Globalized Zakat Management in Malaysia and its Normative Ambiguities. Globalizations, 14(1), 81–98. http://doi.org/10.1080/14747731.2016.1200309 Muzamir, M. Y. (2017). CEO, pegawai Zakat Pulau Pinang didakwa rasuah. Berita Harian Online. Pulau Pinang. Retrieved from https://www.bharian.com.my/berita/kes/2017/07/303661/ceo-pegawai-zakat-pulau-pinang-didakwa-rasuah Mwenja, D., & Lewis, A. (2009). Exploring the impact of the board of directors on the performance of not-for-profit organizations. Business Strategy Series, 10(6), 359–365. http://doi.org/10.1108/17515630911005646 Nannestad, P. (2008). What have we learned about generalized trust, if anything? Annual Review of Political Science, 11, 413–436. Naskrent, J., & Siebelt, P. (2011). The Influence of Commitment, Trust, Satisfaction, and Involvement on Donor Retention. Voluntas, 22(4), 757–778. Nasution, E. Y., Ismail, M. A., & Wahid, H. (2015). Faktor-Faktor Penentu Masyarakat Membayar Zakat Di Badan Amil Zakat Nasional ( Baznas ): Kajian Kes Kota Medan Indonesia. Prosiding PERKEM, 10(September), 558–568. Navarro, P. (1988). Why Do Corporations Give to Charity? The Journal of Business, 61(1), 65. http://doi.org/10.1086/296420 Nazri, F. A. A., Omar, N., & Rahman, R. A. (2012). Zakat and Poverty Alleviation : Roles of Zakat Institutions in Malaysia. International Journal of Arts and Commerce, 1(7), 61–72. Neuman, W. L. (2003). Social Research: Qualitative and Quantitative Approaches. Social Research Methods: Qualitative and Quantitative Approaches. http://doi.org/10.1234/12345678 Nooteboom, B., & Six, F. (Eds.). (2003). The Trust Process in Organizations. Northampton: Edward Elgar Publishing Limited. Nor Ghani, M. N., Mariani, A. M., Jaafar, A., & Nahid, I. (2001). Can privatization improve performance? Evidence from zakat collection institutions. In Bengkel Ekonomi Islam (p. 2001). O’Neil, J. (2009). Linking Public Relations Tactics to Long-Term Success: An Investigation of How Communications Contribute to Trust, Satisfaction, and Commitment in a Nonprofit Organization. Journal of Promotion Management, 14(3–4), 263–274. http://doi.org/10.1080/10496490802623358 O’Regan, K., & Oster, S. M. (2005). Does the structure and composition of the board matter? The case of nonprofit organizations. Journal of Law, Economics, and Organization, 21(1), 205–227. http://doi.org/10.1093/jleo/ewi009 O’Regan, K., & Oster, S. M. (2005). Does the Structure and Composition of the Board Matter? The Case of Nonprofit Organizations. Journal of Law, Economics, and Organization, 21(1), 205–227. http://doi.org/10.1093/jleo/ewi009 Olson, D. E. (2000). Agency Theory in the Not-for-Profit Sector: Its Role at Independent Colleges. Nonprofit and Voluntary Sector Quarterly, 29(2), 280–296. http://doi.org/10.1177/0899764000292004 Omar, N., & Bakar, K. M. A. (2012). Fraud prevention mechanisms of Malaysian government-linked companies: An assessment of existence and effectiveness. Journal of Modern Accounting and Auditing, 8(1), 15–31. Pai, P.-Y. (Patty), & Tsai, H.-T. (2011). How virtual community participation influences consumer loyalty intentions in online shopping contexts: an investigation of mediating factors. Behaviour & Information Technology, 30(5), 603–615. http://doi.org/10.1080/0144929X.2011.553742 Pallant, J. (2010). SPSS survival manual: A step by step guide to data analysis using SPSS . Maidenhead. Palmer, A. (1994). Adrian Palmer Principles of services marketing. McGraw-Hill Book Company Limited, 1994. 1994, 1994. Parsons, L. M. (2007). The Impact of Financial Information and Voluntary Disclosures on Contributions to Not‐For‐Profit Organizations. Behavioral Research in Accounting, 19(1), 179–196. Pavlou, P. a., & Gefen, D. (2004). Building effective online marketplaces with institution-based trust. Information Systems Research, 15(1), 37–59. http://doi.org/10.1287/isre.1040.0015 Pearce II, J. a., & Zahra, S. a. (1992). Board Composition From a Strategic Contingency Perspective. Journal of Management Studies, 29(4), 411–438. http://doi.org/10.1111/j.1467-6486.1992.tb00672.x Pemandu. (2011). Pelan Transformasi Negara. Retrieved July 5, 2015, from http://www.pemandu.gov.my/gtp/About_GTP-@-GTP_Overview.aspx?lang=ms-my Peppers, D., & Rogers, M. (2004). Managing customer relationships: A strategic framework. New Jersey: John Wiley & Sons. http://doi.org/10.1073/pnas.0703993104 Perkara 74, 77. Undang-Undang Malaysia Perlembagaan Persekutuan (1963). Malaysia. Pfeffer, J., & Salancik, G. (1978). The external control of organizations : A resource dependence perspective. Stanford, California: Stanford Business Books. Piget, P. (2013). The Relationship between Information and Communication Technology Use and Firm Performance in Developing Countries: A Case Study of Electrical and Electronic Goods Manufacturing SMEs in Tunisia, 25(3), 330–343. Polit, D. F., Beck, C. T., & Hungler, B. P. (2001). Essentials of Nursing Research: Methods, Appraisal and Utilization . (5th ed.). Philadelphia: Philadelphia:Lippincott. Polonsky, M. J., & Macdonald, E. K. (2000). Exploring the link between cause‐related marketing and brand building. International Journal of Nonprofit and Voluntary Sector Marketing, 5(1), 46–57. Prendergast, G. P., & Hak Wai Maggie, C. (2013). Donors’ experience of sustained charitable giving: a phenomenological study. Journal of Consumer Marketing, 30(2), 130–139. http://doi.org/10.1108/07363761311304942 Pritchard, M. P., Havitz, M. E., & Howard, D. R. (1999). Analyzing the Commitment-Loyalty Link in Service Contexts. Journal of the Academy of Marketing Science, 27(3), 333–348. http://doi.org/10.1177/0092070399273004 Putnam, R. D. (2000). Bowling Alone - The Collapse & Revival of American Community. New York: Simon & Schuster. PytlikZillig, L. M., & Kimbrough, C. D. (2015). Consensus on Conceptualizations and Definitions of Trust : Are We There Yet ? http://doi.org/10.13140/RG.2.1.1365.5205 Rafien, N. S. M., Noor, A. H. M., Hasan, Z. A., & Othman, A. (2012). Not-for-profit Religious Organization in Malaysia: A Case on Zakat Institution. Rahman, R. A., & Ahmad, S. (2010). Pengukuran keberkesanan agihan zakat: Perspektif maqasid al-syariah. Seventh International Conference – The Tawhidi Epistemology: Zakat and Waqf Economy, 447–460. Ramayah, T., Cheah, J., Chuah, F., Ting, H., & Menon, M. A. (2016). Partial Least Squares Structural Equation Modeling (PLS-SEM) Techniques Using SmartPLS 3.0 (1st ed.). Kuala Lumpur: Pearson Malaysia Sdn Bhd. Razak, M. I. M., Ismail, M., & Hamzah, A. S. A. (2013). Overview of Zakat Collection in Malaysia : Regional Analysis Studies. American International Journal of Contemporary Research, 3(8), 140–148. Razaly, M. Z., Mustaffa, M. Z., Redzuan, M. A., Mansor, S., & Umar, N. (2013). Isu Kutipan Zakat Perniagaan di Negeri Johor: Kajian di Majlis Agama Islam Negeri Johor. In International Seminar on Islamic Jurisprudence in Contemporary Society (pp. 38–51). Razaly, M. Z., Mustaffa, M. Z., Zakaria, M., Mearaj, M. B. S., & Fadil, S. A. B. S. (2014). Isu dan cabaran zakat perniagaan: kajian di negeri johor. In International Conference on Masjid, Zakat and Waqf (pp. 66–76). Kuala Lumpur. Rempel, J. K., Holmes, J. G., & Zanna, M. P. (1985). Trust in close relationships. Journal of Personality and Social Psychology, 49(1), 95–112. http://doi.org/10.1037/0022-3514.49.1.95 Ridzuan, A. R., Noor, A. H. M., Salleh, A. M., Bahrom, H., & Irpan, H. M. (2016). Donor’s Expectation Toward Transparency Features in Wbsites of Malaysia Charity Organizations. In S. K. A. Manan, F. A. Rahman, & M. Sahri (Eds.), Contemporary Issues and Development in the Global Halal Industry (pp. 3–25). Singapore: Springer. http://doi.org/10.1007/978-981-10-1452-9 Rigdon, E. E. (2012). Rethinking Partial Least Squares Path Modeling: In Praise of Simple Methods. Long Range Planning, 45(5–6), 341–358. http://doi.org/10.1016/j.lrp.2012.09.010 Romney-Alexander, D. (2002). Payroll giving in the UK: Donor incentives and influences on giving behaviour. International Journal of Nonprofit and Volluntary Sector Marketing, 7(1), 84–92. Roos, I., Edvardsson, B., & Gustafsson, A. (2009). Service Industries. Journal of Service Research, X(X), 1–16. http://doi.org/10.1177/1094670503255850 Rothschild, M. L. (1979). Marketing communications in nonbusiness situations or why it’s so hard to sell brotherhood like soap. Journal of Marketing, 43(Spring), 11–20. http://doi.org/10.2307/1250737 Rousseau, D. M., Sitkin, S. B., Burt, R. S., & Camerer, C. (1998). Not so different after all: A cross discipline view of trust. Academy of Management Review, 23(3), 393–404. http://doi.org/10.5465/AMR.1998.926617 Roxenhall, T., & Andrésen, E. (2012). Affective, Calculative and Normative Commitment : An Assessment of Relationship. World Review of Business Research, 2(5), 86–96. Rutter, J. (2001). From the sociology of trust towards a sociology of “e-trust.” International Journal of New Product Development & …, 1–12. Retrieved from http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.15.9637&rep=rep1&type=pdf Saad, N., & Abdullah, N. (2014). Is Zakat Capable of Alleviating Poverty ? An Analysis on the Distribution of Zakat Fund in. Journal of Islamic Economics, Banking and Finance, 10(1), 69–95. Saad, R. A. J. (2010a). Gelagat Kepatuhan Zakat Perniagaan: Apakah Penentunya? In The 4th ISDEV International Islamic Development Management Conference (IDMAC 2010). Saad, R. A. J. (2010b). Gelagat Kepatuhan Zakat Perniagaan di Negeri Kedah Darulaman. Universiti Utara Malaysia. Saad, R. A. J. (2014). Gelandangan, zakat dan wakaf. Utusan Online. Retrieved from http://www.utusan.com.my/utusan/Rencana/20140713/re_08/Gelandangan-zakat-dan-wakaf Saad, R. A. J., Bidin, Z., Idris, K. M., & Md Hussain, M. H. (2010). Faktor-faktor yang mempengaruhi Gelagat Kepatuhan Zakat Perniagaan. Jurnal Pengurusan, 30, 49–61. Saad, R. A. J., & Haniffa, R. (2014). Article information : Journal of Islamic Accounting and Business Research, 5(2), 182–193. http://doi.org/10.1108/MBE-09-2016-0047 Saad, R. A. J., Idris, K. M., & Bidin, Z. (2009). Peraturan Pembayaran Zakat Kepada Institusi Zakat: Sikap Peniaga dan Kesannya Terhadap Gelagat Pembayaran Zakat Perniagaan, 17(3), 607–630. Sachdev, S. B., & Verma, H. V. (2004). Relative Importance of Service Quality Dimensions: A Multisectoral Study. Journal of Services Research, 4(1), 93–116. http://doi.org/10.1300/J090v15n02_06 Sadeghi, T., & Farokhian, S. (2011). The Role of Behavioral Adoption Theories in Online Banking Services. Middle-East Journal of Scientific Research, 7(3), 374–380. http://doi.org/10.1002/mar Sahril, N. A. (2011). SPRM diminta siasat kos guaman Menteri. Sinar Harian, p. 2011. Sako, M., & Helper, S. (1998a). Determinants of trust in supplier relations : Evidence from the automotive industry in Japan and the United States, 34. Sako, M., & Helper, S. (1998b). Determinants of trust in supplier relations: Evidence from the automotive industry in Japan and the United States. Journal of Economic Behavior & Organization, 34(3), 387–417. http://doi.org/10.1016/S0167-2681(97)00082-6 Salleh, I., & Ahmad, S. (2011). Indeks keyakinan terhadap Lembaga Zakat Selangor (LZS): Kajian kes kakitangan Universiti Kebangsaan Malaysia. Persidangan Kebangsaan Ekonomi Malaysia Ke VI (PERKEM VI) 2011, 1, 115–123. Salleh, M. S. (2002). Lokalikasi Zakat: Satu Cadangan Teoritis. Sanep, A., Hairunnizam, W., & Adnan, M. (2006). Penswastaan institusi zakat dan kesannya terhadap pembayaran secara formal di Malaysia. International Journal of Management Studies, 13(2), 175–196. Saori, R. (2011). Amil lesapkan wang zakat diburu. Kosmo, p. 2. Sargeant, A. (2001). Relationship fundraising: How to keep donors loyal. Nonprofit Management & Leadership, 12(2). Sargeant, A. (2008). Donor Retention: What Do We Know and What Can We Do About It? Association of Fundraising Professionals. Washington DC. Retrieved from http://eprints.uwe.ac.uk/15487/ Sargeant, A., Ford, J. B., & West, D. C. (2006). Perceptual determinants of nonprofit giving behavior. Sargeant, A., & Jay, E. (2004). Fundraising Management. Routledge Taylor & Francis Group, London & New York. Sargeant, A., & Lee, S. (2001). Improving public trust in the voluntary sector: An empirical analysis. International Journal of Nonprofit and Volluntary Sector Marketing, 7(1), 68–83. Retrieved from http://www.zakat.com.my/jenis-zakat Sargeant, A., & Lee, S. (2004a). Donor trust and relationship commitment in the U.K. charity sector: the impact on behavior. Nonprofit and Voluntary Sector Quarterly, 33(2), 185–202. Sargeant, A., & Lee, S. (2004b). Trust and relationship commitment in the United Kingdom voluntary sector: Determinants of donor behavior. Psychology and Marketing, 21(8), 613–635. Sargeant, A., & Woodliffe, L. (2007). Building Donor Loyalty: The Antecedents and Role of Commitment in the Contet of Charity Giving. Journal of Nonprofit & Public Sector Marketing, 18(2), 47–68. Sarstedt, M., Hair, J. F., Ringle, C. M., Thiele, K. O., & Gudergan, S. P. (2016). Estimation issues with PLS and CBSEM: Where the bias lies! Journal of Business Research, 69(10), 3998–4010. http://doi.org/10.1016/j.jbusres.2016.06.007 Sarstedt, M., Ringle, C. M., Henseler, J., & Hair, J. F. (2014). On the Emancipation of PLS-SEM: A Commentary on Rigdon (2012). Long Range Planning, 47(3), 154–160. http://doi.org/10.1016/j.lrp.2014.02.007 Sashi, C. M. (2012). Customer engagement, buyer‐seller relationships, and social media. Management Decision, 50(2), 253–272. http://doi.org/10.1108/00251741211203551 Saxton, G. D., Kuo, J.-S., & Ho, Y.-C. (2011). The Determinants of Voluntary Financial Disclosure by Nonprofit Organizations. Nonprofit and Voluntary Sector Quarterly. http://doi.org/10.1177/0899764011427597 Saxton, G. D., Neely, D. G., & Guo, C. (2014). Web disclosure and the market for charitable contributions. Journal of Accounting and Public Policy (Vol. 33). http://doi.org/10.1016/j.jaccpubpol.2013.12.003 Schulman, K., & Sargeant, A. (2013). Measuring donor loyalty: key reasons why Net Promoter Score (NPS) is not the way. International Journal of Nonprofit and Voluntary Sector Marketing, 18(3), 216–230. http://doi.org/10.1002/nvsm Sedikides, C., & Gebauer, J. E. (2010). Religiosity as self-enhancement: a meta-analysis of the relation between socially desirable responding and religiosity. Personality and Social Psychology Review : An Official Journal of the Society for Personality and Social Psychology, Inc, 14(1), 17–36. http://doi.org/10.1177/1088868309351002 Sekaran, U. (2003). Research Method for Business: A Skill-Building Approach (4th ed.) (4th ed.). New York: John Wiley & Sons. Sekaran, U., & Bougie, R. J. (2013). Research Method for Business: A skill Building Approach (6th ed.). New York: John Wiley & Sons Ltd. Selnes, F. (1998). Consequences of Trust and Relationships. Eurpopean Journal of Marketing (Vol. 32). Shapiro, T. R. (2011). United Way leader’s fraud scandal marred charitable legacy - The Washington Post. Retrieved March 22, 2016, from https://www.washingtonpost.com/local/obituaries/united-way-leaders-fraud-scandal-marred-charitable-legacy/2011/11/14/gIQALnwbMN_story.html Sheth, J. N., & Parvatiyar, A. (1995). The evolution of relationship marketing. International Business Review, 4(4), 397–418. http://doi.org/10.1016/0969-5931(95)00018-6 Shokori, N. A. A. (2011). Kepatuhan Terhadap Zakat Perniagaan: Kajian di Kalangan Pengusaha Stesen Minyak di Pulau Pinang. Universiti Utara Malaysia. Siegrist, M., Cvetkovich, G., & Roth, C. (2000). Salient Value Similarity , Social Trust , and Risk / Benefit. Risk Analysis, 20(353–362). http://doi.org/10.1111/0272-4332.203034 Sinar Harian. (2013). Zakat : â€TM Tahu tapi ramai tak buat ’. 12 Disember 2013. Retrieved from http://www.sinarharian.com.my/wawancara/zakat-tahu-tapi-ramai-tak-buat-1.229862 Sinar Harian. (2014, February 25). Agihan zakat dipersoal. Sinar Harian. Kuala Lumpur. Retrieved from http://www.sinarharian.com.my/nasional/agihan-zakat-dipersoal-1.254402 Sinar Harian. (2016). Pusat transit beri harapan buat gelandangan. Retrieved from http://www.sinarharian.com.my/nasional/pusat-transit-beri-harapan-buat-gelandangan-1.485904 Sinar Harian. (2017). Jangan ragui Pusat Zakat Pulau Pinang. Retrieved from http://mufti.penang.gov.my/index.php/keratan-akhbar/286-jangan-ragui-pusat-zakat-pulau-pinang-mufti-sinar-harian-11-mei-2017 Singer, A. (2013). Giving Practices in Islamic Societies. Social Research, 80(2), 341–358. Singh, Y. K. (2006). Fundamentals of Research Methodology and Statistics. New Delhi: New Age International (P) Ltd. Sirdeshmukh, D., Singh, J., & Sabol, B. (2002). Consumer Trust, Value, and Loyalty in Relational Exchanges. Journal of Marketing, 66(1), 15–37. http://doi.org/10.1509/jmkg.66.1.15.18449 Steers, R. M. (1977). Antecedents and Outcomes of Organizational Commitment. Administrative Science Quarterly, 22, 46–56. Steiner, K. (2012). Unpacking a global norm in a local context: An historical overview of the epistemic communities that are shaping zakat practice in Malaysia. Law and Development and the Global Discourses of Legal Transfers, 356–377. http://doi.org/10.1017/CBO9781139093576.018 Stone, B. M. (1974). Cross-validatory Choice and Assessment of Statistical Predictions Examples of uncontrollable division are to be found in the criminological studies of Simon ( 1971 ) where a “ construction sample ” and a “ validation sample ” may be " adjusted multiple co, 36(1969), 111–147. Straub, D., Boudreau, M.-C., & Gefen, D. (2004). Validation Guidelines for Is Positivist. Communications of the Association for Information Systems, 13(24), 380–427. http://doi.org/Article Suhaib, A. Q. (2009). Contribution of Zakat in the Social Development of Pakistan. Pakistan Journal of Social Sciences, 29(2), 313–334. Suprayitno, E., Kader, R. A., & Harun, A. (2013). The Impact of Zakat on Aggregate Consumption in Malaysia. Journal of Islamic Economics, Banking and Finance, 9(1), 1–24. Swasy, J. L. (1979). Measuring the Bases of Social Power. Advances in Consumer Research, 6(1), 340–346. Syed Adwam, S. M. G. W., Md Hussain, M. N., & Hanafiah, M. H. (2005). Pengantar Perniagaan Islam. Petaling Jaya: Prentice Hall. Sztompka, P. (1999). Trust: A Sociological Theory. Cambridge: Cambridge University Press. Tabachnick, B. G., & Fidell, L. S. (2001). Using multivariate statistics. New York: Harper & Row. Tabachnick, B. G., & Fidell, L. S. (2012). Using Multivariate Statistics (6th ed.). Pearson Education. Tahir, M., Z. & Majid, M. (1991). Prestasi kutipan dan agihan zakat di Malaysia. In Seminar Pengeluaran Awam dan Swasta: Justifikasi dan Realiti di Malaysia (pp. 293–306).

Faktor penentu pembayaran zakat perniagaan di Kedah

Similar Items