Muhamad Abduh
UBD School of Business and Economics, Universiti Brunei Darussalam

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Factors Affecting the Performance of Zakat Administration in Malaysia: An AHP Approach Aznan Hasan; Muhamad Abduh; Rusni Hassan; Engku Rabiah Adawiah Engku Ali; Engku Muhammad Tajuddin Engku Ali; Nazrul Hazizi Noordin
Global Review of Islamic Economics and Business Vol 9, No 2 (2021)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/grieb.2021.092-03

Abstract

The primary objective of this study is to investigate the views of zakat professionals on the factors affecting the performance of zakat administration in Malaysia. This study started with library research to critically review previous literature on zakat administration, followed by the analytical hierarchy process (AHP). This study finds that the provisions of zakat law and collection mechanism are viewed as the most critical factors influencing the performance of zakat collection and distribution mechanism and public perception are viewed as the two main factors affecting the performance of zakat distribution administration in Malaysia. This study hopes to shed some light on how to improve the administration of zakat collection and distribution, especially the importance of having a standardized legislation and regulatory frameworks for zakat administration to be applied in all states in Malaysia.
Convenience in Paying Dam (Penalty) in Making Hajj: A Perspective Aligned with the SDGs Mariati Aprilia Harahap; Dodik Siswantoro; Muhamad Abduh
Profetika: Jurnal Studi Islam Vol. 25 No. 02 (2024): Profetika Jurnal Studi Islam 2024
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/profetika.v25i02.4387

Abstract

Objective: This research aims to evaluate and provide input on the ease of accessing information and making dam (penalty) payments during the Hajj pilgrimage, within the framework of Islamic law and the Sustainable Development Goals (SDGs). The study is driven by the fact that many pilgrims are still unaware of the types of violations that require dam payment and how to fulfill this obligation properly. This issue is often due to a lack of information, inadequate guidance, and limited awareness among pilgrims. Theoretical framework: The theoretical framework is based on Islamic jurisprudence regarding Hajj rituals and penalties (dam), which emphasizes justice, transparency, and individual responsibility. Literature Review: The literature review draws from classical and contemporary sources related to Hajj practices, including official guidelines, banking systems, and digital service innovations aligned with the SDGs, especially Goal 16 (Peace, Justice, and Strong Institutions). Methods: The research employs a qualitative method, incorporating firsthand observations from Hajj experiences in 2018 and 2019, as well as several Umrah pilgrimages. These are supported by secondary data from books, official documents, and online resources. Results: The findings reveal that numerous pilgrims unintentionally commit violations during key stages of the Hajj, particularly in the Armuna area (Arafah, Muzdalifah, and Mina), but do not proceed to pay the dam, primarily due to lack of knowledge or uncertainty about the payment process. Moreover, the Kingdom of Saudi Arabia has designated certain institutions such as Alrajhi Bank and Hadiyah to facilitate official dam payments. Hadiyah, in particular, offers simplified digital payment systems, making the process more accessible and transparent. Implications: The implications of this study highlight the urgent need for more structured pre-departure education for pilgrims and the integration of digital payment systems within Hajj management policies. Novelty: The novelty of this research lies in linking dam payment convenience with the broader mission of the SDGs, promoting ethical, inclusive, and accountable religious practices.