International Journal of Zakat (IJAZ)
Vol 7 No 1 (2022): International Journal of Zakat

Sharia Motivation and Internal Control on the Performance of Zakat Management Organizations

Mufidah Mufidah (Universitas Batanghari)
Amri Amir (Universitas Jambi)
Achmad Hizazi (Universitas Jambi)
Enggar Diah Puspa Arum (Universitas Jambi)



Article Info

Publish Date
24 Aug 2022

Abstract

This study examined the impact of sharia motivation and internal control on non-profit organization performance during the Covid Pandemic. The study’s novelty stems from the discovery of a new metric for sharia motivation. Additionally, this study addresses environmental uncertainty caused by the covid pandemic condition in a specific institutional setting, namely the zakah management organization. Thus, the pandemic weakens the economy; almost all industries are negatively impacted, but some have positive or increasing impacts, most notably the health industry; however, some industries have no effect, such as not-for-profit institutions, particularly zakah institutions that help a lot of people. As a result, environmental uncertainty was examined as a moderator variable. This study analyzed 90 observations from 20 zakah organizations in Jambi Province using cross-section data and primary data sources. SEM-PLS is a technique for performing moderating analysis. Sharia motivation and internal control affect on organizational performance while environmental uncertainty has no effect as a moderating variable. In addition, organizational performance affects accountability.

Copyrights © 2022






Journal Info

Abbrev

journal

Publisher

Subject

Religion

Description

International Journal of Zakat (IJAZ) is an open access journal. All accepted manuscripts are published Free of Charges. International Journal of Zakat (IJAZ) focuses on zakat studies such as general activities of zakat management, institutional foundation, zakat administers qualifications, good ...