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All Journal al-Uqud : Journal of Islamic Economics Shirkah: Journal of Economics and Business
Alam, Md. Kausar
Unknown Affiliation
Economics, Econometrics & Finance

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The Impact of Subjective Norm and Religiosity on Zakat Compliance of Muslim Entrepreneurs: The Mediating Role of Intention Ilmi, Nurul; Ridlwan, Ahmad Ajib; Fahrullah, A’rasy; Timur, Yan Putra; Alam, Md. Kausar
Shirkah: Journal of Economics and Business Vol 9, No 2 (2024)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v9i2.584

Abstract

This study aims to identify the effect of Muslim entrepreneurs’ perceptions of zakat compliance mediated by the intention to pay zakat with subjective norms and religiosity. Quantitative methods were employed in this study. Questionnaires were administered to Muslim entrepreneurs, and we examined the information from 140 participants using the Smart-PLS 3 application. The findings indicate that the direct impact on religiosity yielded significant results, whereas the subjective norm was insignificant. Subsequently, the indirect effect, specifically on religiosity and subjective norms, demonstrated a significant impact between the two. In this study, the theory of planned behavior can be used as a determining factor to identify the impact of Muslim entrepreneurs on zakat compliance. This research suggests that Muslim entrepreneurs’ zakat compliance can signal to stakeholders the importance of using zakat payments optimally to achieve poverty reduction goals. Implementing this research not only maximizes institutional benefits in promoting zakat, but also broadens the perspective on zakat compliance among Muslim entrepreneurs based on the theory of planned behavior through intention.
The present state of Shariah governance of Islamic banks in Bangladesh: an overview Alam, Md. Kausar; Ahmad, Abu Umar Faruq
al-Uqud : Journal of Islamic Economics Vol. 9 No. 2 (2025): July (In press)
Publisher : Universitas Negeri Surabaya

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Abstract

This review aims to explore the Shariah governance (SG) scenario of Islamic banks (IBs) in Bangladesh. The review finds that Bangladesh has a lacking of comprehensive SG guidelines, and Islamic banks are practicing guidelines developed by their own. As a result, their SG practices are diversified and create confusion among the stakeholders. Thus, this review overlooked the SG, and summarized the Centralized Shariah Governance Framework (CSGF) and Shariah Secretariat (SR) for the development of existing practices. If the regulatory authorities implement these frameworks within the central bank and Islamic banks, the scenario of SG will be improvized and enhance the trust of stakeholders.
Co-Authors Ahmad Ajib Ridlwan Ahmad, Abu Umar Faruq Fahrullah, A’rasy Nurul Ilmi, Nurul Yan Putra Timur