The Influence of Zakāt Management Institutions on Zakāt Compliance Intention During the COVID-19 Lockdown in Malaysia: A Multilevel Analysis Mohamad Syahmi Mat Daud, Hairunnizam Wahid Sage Open, 2025 In Malaysia, zakāt institutions (ZIs) have experienced significant growth in serving the poorest and neediest. Presently, there exist three distinct categories of zakāt management institutions (ZMI) established in Malaysia: corporatized, semi-corporatized, and non-corporatized. This study raises the question of whether the types of ZMI influence the zakāt behavioral intention since the pandemic lockdown in Malaysia. By utilizing 322 observations, the data is organized into a multilevel structure where individual compliance intentions are nested within the ZMI units. The analysis indicates that the type of ZMI has an influential effect on the association of attitude, subjective norm, and perceived behavioral control toward zakāt compliance intention. Besides that, the exogenous variables are also positive and significantly associated with the endogenous variables. The findings suggest that ZMI in Malaysia should build, maintain, and enhance trust that will positively modify the behavioral intentions of zakāt payers. The policies also must be tailored to improve the good governance of ZIs, which can influence compliance from low intention to high intention. This study provides new and current insight into zakāt compliance behavior and zakāt institutions in Malaysia during the crisis outbreak.
Assessing the role of zakat institutions in the socio-economic sustainability of the poor and destitute in Malaysia Mohamad Syahmi Mat Daud, Hairunnizam Wahid International Journal of Sociology and Social Policy, 2025 Purpose This study examines how the socio-economic programs of zakat institutions (ZIs) contribute to the sustainability of the poor and destitute in Malaysia. Design/methodology/approach The study involved 352 participants, who were analyzed using partial least squares (PLS-SEM) regression. Respondents were selected from urban areas, located in the Federal Territories of Malaysia. Findings The study revealed several significant findings: First, ZIs do not directly affect the level of sustainability of zakat recipients. Second, ZIs can enhance the sustainability of their recipients by empowering economic progress among beneficiaries. The disbursement of zakat-related economic activities is significant in sustaining its beneficiaries and potentially improving overall socio-economic development, especially in the aftermath of the COVID-19 pandemic. Additionally, the study suggests that strategic interventions by ZIs can lead to increased resilience and better life outcomes for those receiving zakat, ultimately contributing to a more sustainable community. Originality/value The previous COVID-19 pandemic severely affected the well-being of the poor and needy in Malaysia, as well as the livelihood of zakat recipients. To minimize its effect, researchers and policymakers emphasize the role of ZIs as crucial mechanisms for sustainability-based empowering instruments, emphasizing their role beyond traditional charity to sustainable support. However, there is little empirical research on how ZIs empowered the sustainability, well-being and livelihood of their beneficiaries in the context of Malaysia. Therefore, the results of the study will provide a new perspective for policymakers to formulate and re-strategize better policy frameworks for zakat empowerment development programs.
Survey dataset of factors affecting Islamic donation intention in Malaysia Mohamad Syahmi Mat Daud, Hairunnizam Wahid, Riayati Ahmad, Raudha Md. Ramli Data in Brief, 2024 The present dataset investigates the factors that influence Malaysian Muslims' Islamic donation intentions. The research model was developed based on the integration of the theory of planned behavior (TPB) and social capital theory with six latent variables. A self-administrated survey of 400 Muslims with various demographic characteristics yielded the dataset in February 2024. The dataset was the basis for identifying factors that influence Muslims' Islamic donation intentions, thereby helping scholars and Islamic non-profit organisations understand how Malaysian Muslims participated in donation activities by interacting with religious commitment, institutional trust, attitude, subjective norms, and perceived behavioral control.
Assessment of educational performances: the role of zakat and learning–teaching process in higher education institution in Malaysia Mohamad Syahmi Mat Daud, Hairunnizam Wahid Journal of Islamic Accounting and Business Research, 2024 Purpose This study aims to investigate the effects of financial aid via zakat and the perceived learning–teaching process on the educational outcomes of undergraduate students in Malaysia. Design/methodology/approach Approximately 350 zakat recipients (mustahiq) were selected to evaluate their educational outcomes, measured by the learning process, student readiness and academic performance. Partial least squares (PLS) regression was used to test the selected samples and approve the hypothesis. Findings In accordance with the underlying theories, the results of the PLS regression highlighted several major findings: financial aid, through zakat indeed increases positive effects in the learning process; zakat aid is found to increase student readiness in the education process and academic performance of undergraduate students; and student readiness in the education process plays a significant role in mediating the effect between zakat aid and the learning process and academic performance. This study also demonstrates that the learning process is equally important for student readiness and academic performance. Originality/value Importantly, this study contributes novelty by exploring the impact of zakat in education, specifically the higher education sector, because previous studies have enormously discussed zakat as a poverty-mitigating topic. The findings of this study are essential for zakat stakeholders to understand the contribution of zakat to developing human capital, particularly post-COVID-19 in Malaysia.
The Influences of Attitude, Religiosity, and Subjective Norm on Muslim’s Donation Intention During COVID-19 Lockdown in Malaysia Mohamad Syahmi Mat Daud, Hairunnizam Wahid, Mohd Ali Mohd Noor International Journal of Sustainable Development and Planning, 2022 Charitable giving appears to be one of the most critical approaches to mitigating the impact of the global crisis such as coronavirus disease (COVID-19) on the poor and vulnerable people in Malaysia. Therefore, this study investigates the influences of religiosity, subjective norms, and attitude on donation intention among Malaysian Muslims during the coronavirus disease (COVID-19) lockdown in Malaysia. This study obtained a primary dataset consisting of 328 responses among Muslims throughout 14 states and the Federal Territories of Malaysia. Partial least square-structural equation modeling (PLS-SEM) were employed to analyze the primary data. Consequently, the results have found that religiosity and attitude are significant factors that directly predict monetary donation intention. Furthermore, attitude acted as a mediator in the relationship between religiosity and subjective norms on Malaysian Muslims’ donation intention. Ultimately, this study proposed relevant policies to identify specific factors that affect the donation intention as a practical response for vulnerable groups impacted by COVID-19 in Malaysia.
