Islamic Religiosity Measurement and Its Relationship with Business Income Zakat Compliance Behavior

Kamil Md. Idris, Zainol Bidin, Ram Al Jaffri Saad

2012-01-01articleJurnal Pengurusan70 citationsclosed

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Islamic Finance and Banking Studies Religion, Spirituality, and Psychology Halal products and consumer behavior

Abstract

Quantitative Islamic religiosity measurement and its related studies are hardly found in literature. As a result, many researchers have used the conventional measurements which are derived from the West. The suitability of these measurements in Islamic environment is questionable. Thus, the purpose of this study is to examine the quantitative Islamic religiosity measurement from the Islamic perspective and to determine whether the composition of these measurement associates are in compliance with the behaviour of zakat. A survey was carried out on 227 respondents. Results indicate that the components measurement of religiosity has four dimensions. From the results of regression analysis, this study finds that business owners who are highly religious are also more likely to comply with zakat law. Thus, this study concludes that religiosity measurement from Islamic perspective is as complex as the conventional ones and it is composed of several dimensions. It also suggests that religiosity plays an important role in zakat compliance behaviour. ABSTRAK Ukuran kuantitatif keagamaan dari perspektif Islam dan kajian yang berkaitan dengannya sukar ditemui dalam literatur. Justeru, ramai penyelidik telah menggunakan ukuran konvensional yang diasaskan oleh Barat. Namun, kesesuaian penggunaan ukuran ini dalam persekitaran Islam boleh dipersoalkan. Oleh itu, tujuan kajian ini adalah untuk mengkaji ukuran kuantitatif keagamaan dari perspektif Islam dan menentukan sama ada komponen ukurannya berkait dengan gelagat mematuhi tuntutan zakat. Suatu tinjauan terhadap 227 responden telah dijalankan. Keputusan menunjukkan empat dimensi timbul sebagai komponen ukuran nilai keagamaan dalam Islam. Dari hasil analisis regresi, kajian mendapati bahawa ahli perniagaan yang mempunyai nilai keagamaan yang tinggi adalah lebih cenderung untuk mematuhi undang-undang zakat. Justeru, kajian ini menyimpulkan bahawa ukuran keagamaan dari perspektif Islam adalah sekompleks ukuran konvensional dan terdiri daripada beberapa dimensi. Ia juga menunjukkan bahawa nilai keagamaan memainkan peranan penting dalam mempengaruhi gelagat kepatuhan zakat.

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