The impact of governance, administrative and organizational structure on performance of zakat distribution in Malaysia

The impact of governance, administrative and organizational structure on performance of zakat distribution in Malaysia

<p>This study was conducted to investigate the impact of governance and administrative mechanism on the distribution performance of zakat institutions; and to determine the differences in distribution performance across four types of zakat organizational structure in Malaysia. Secondar...

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Main Author: Norlizawati Abd Rahman
Format: thesis
Language:eng
Published: 2019
Subjects:
BP Islam
Bahaism
Theosophy, etc
Online Access:https://ir.upsi.edu.my/detailsg.php?det=7520
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institution Universiti Pendidikan Sultan Idris
collection UPSI Digital Repository
language eng
topic BP Islam
Bahaism
Theosophy, etc
spellingShingle BP Islam
Bahaism
Theosophy, etc
Norlizawati Abd Rahman
The impact of governance, administrative and organizational structure on performance of zakat distribution in Malaysia
description <p>This study was conducted to investigate the impact of governance and administrative mechanism on the distribution performance of zakat institutions; and to determine the differences in distribution performance across four types of zakat organizational structure in Malaysia. Secondary data were employed in obtaining data from 2010 to 2016. Tobit and Ordinary Least Squares (OLS) regression were used for the purpose of hypothesis testing, as well as the Kruskal-Wallis test. Regression analyses found that governance mechanisms of board size (P=0.070; p=0.001) and audit committee meetings (P=0.178; p=0.001) were positively correlated with financial efficiency of distribution performance. Besides, board size (P=0.031; p=0.001), board meetings (P=0.049; p=0.001), summary of audit committee report (P=0.143; p=0.001) and shariah committee meetings (P=0.075; p=0.001) were significantly associated with quality of distribution performance (R2=0. 740). Conversely, administrative mechanism of bank agent (P=0.0 IO; p=0.00 I) correlated negatively with the quality of distribution performance (R2=0.740). The study provided new evidence that there were significant difference in quality of distribution performance across different types of zakat organizational structure which included, "centralized without corporation under special enactment" was significantly different to "centralized with fully corporation" (p=0.001) and "centralized without corporation" (p=0.001); "decentralized without corporation" was significantly different to "centralized with fully corporation" (p=0.005) and "centralized without corporation" (p=0.001). The study concluded that the implementation of governance and administrative mechanism in zakat institutions have been carried out effectively but the critical weaknesses must be addressed. This study also signified that zakat institutions should provide the standard for the financial record which consistent with the payment behaviour by the zakat payer in order to control the issue of zakat surplus and review the current haddul kifayah used as distribution policy which is believed to be no longer relevant as the living cost is increasing.</p>
format thesis
qualification_name
qualification_level Master's degree
author Norlizawati Abd Rahman
author_facet Norlizawati Abd Rahman
author_sort Norlizawati Abd Rahman
title The impact of governance, administrative and organizational structure on performance of zakat distribution in Malaysia
title_short The impact of governance, administrative and organizational structure on performance of zakat distribution in Malaysia
title_full The impact of governance, administrative and organizational structure on performance of zakat distribution in Malaysia
title_fullStr The impact of governance, administrative and organizational structure on performance of zakat distribution in Malaysia
title_full_unstemmed The impact of governance, administrative and organizational structure on performance of zakat distribution in Malaysia
title_sort impact of governance, administrative and organizational structure on performance of zakat distribution in malaysia
granting_institution Universiti Pendidikan Sultan Idris
granting_department Fakulti Pengurusan dan Ekonomi
publishDate 2019
url https://ir.upsi.edu.my/detailsg.php?det=7520
_version_ 1747833399614111744
spelling oai:ir.upsi.edu.my:75202022-10-26 The impact of governance, administrative and organizational structure on performance of zakat distribution in Malaysia 2019 Norlizawati Abd Rahman BP Islam. Bahaism. Theosophy, etc <p>This study was conducted to investigate the impact of governance and administrative mechanism on the distribution performance of zakat institutions; and to determine the differences in distribution performance across four types of zakat organizational structure in Malaysia. Secondary data were employed in obtaining data from 2010 to 2016. Tobit and Ordinary Least Squares (OLS) regression were used for the purpose of hypothesis testing, as well as the Kruskal-Wallis test. Regression analyses found that governance mechanisms of board size (P=0.070; p=0.001) and audit committee meetings (P=0.178; p=0.001) were positively correlated with financial efficiency of distribution performance. Besides, board size (P=0.031; p=0.001), board meetings (P=0.049; p=0.001), summary of audit committee report (P=0.143; p=0.001) and shariah committee meetings (P=0.075; p=0.001) were significantly associated with quality of distribution performance (R2=0. 740). Conversely, administrative mechanism of bank agent (P=0.0 IO; p=0.00 I) correlated negatively with the quality of distribution performance (R2=0.740). The study provided new evidence that there were significant difference in quality of distribution performance across different types of zakat organizational structure which included, "centralized without corporation under special enactment" was significantly different to "centralized with fully corporation" (p=0.001) and "centralized without corporation" (p=0.001); "decentralized without corporation" was significantly different to "centralized with fully corporation" (p=0.005) and "centralized without corporation" (p=0.001). The study concluded that the implementation of governance and administrative mechanism in zakat institutions have been carried out effectively but the critical weaknesses must be addressed. This study also signified that zakat institutions should provide the standard for the financial record which consistent with the payment behaviour by the zakat payer in order to control the issue of zakat surplus and review the current haddul kifayah used as distribution policy which is believed to be no longer relevant as the living cost is increasing.</p> 2019 thesis https://ir.upsi.edu.my/detailsg.php?det=7520 https://ir.upsi.edu.my/detailsg.php?det=7520 text eng closedAccess Masters Universiti Pendidikan Sultan Idris Fakulti Pengurusan dan Ekonomi <p>Abd Halim, M. N., Mohamed Saladin, A. R., Rozman, M. Y., Siti Mariam, A., & Rashidah, A. R. (2015). Efficiency of Islamic institutions: Empirical evidence of zakat organizations' performance in Malaysia. 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