THE LEVEL SATISFACTION AND MODE OF ZAKAT PAYMENT IN KOTA BHARU, KELANTAN

7/26/2019 THE LEVEL SATISFACTION AND MODE OF ZAKAT PAYMENT IN KOTA BHARU, KELANTAN

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CHAPTER 1

INTRODUCTION

THE LEVEL SATISFACTION AND MODE OF ZAKAT PAYMENT

KOTA BHARU, KELANTAN

1.1 Introdut!on

Chapter one contained section which include the background, the statement of

problem, research objectives of the study as well as research questions and

significant of study.

1." B#$%round o& t'( Stud)

Almsgiving was a central activity in Islam and one of the five pillars of the

religion (uda, !"#$%. &uslims, who have wealth remaining over the year, after

paying for their own basic needs, must pay a certain percentage to help others.

'his almsgiving was called akat, from Arabic word which means both )to

purify) and )to grow) ()akat*almgiving,) !""+*!"#$%.

akat was one of the five laws on Islamic principles, which have been made

compulsory by Allah for each and every &uslim to perform. According to the

basic principle of akat, akat institutions needs to be recognied beginning in

the &uslim community in an effective way (-ohari, Ai, idhwan, Ali, / 0ahme,

!"#+%.

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akat was an important institution in the socio*economic framework of Islam. Its

importance is revealed in its being one of the five pillars of Islam on which the

Islamic code of life was founded, and in the fact that injunction of solat was

frequently followed by that of akat in the 1uran. akat has not been made

obligatory for this ummahalone2 it was ordained during previous prophets as

well. 'his institution was effectively introduced during the golden era in Islamic

history.

'he akat institution should be under the accountability of the &uslim

3overnment or it also can be under the special &uslim supervisory body that

has been appointed by that 3overnment. akat management in &alaysia is

under the authority of state government. 'he responsibilities of akat institution

are not only to collect the akat payments but also to distribute the akat funds

to the akat recipients, so called asnaf. akat was being collected from variety

of sources such as individuals and corporate companies, while later on is

disseminated to the eight groups of recipients (asnaf% has been mentioned in

1uran. 'he total of akat collection has been increased drastically yearly right

now. It might be due to some factors like easy paying method (4ubis, 5aacob,

6mar, 7ahlan, / ahman, !"##%.

'he general principle of akat distribution has been laid down clearly in the Al

1uran as underlined in the 8urah al 'aubah verse 9" that states : Alms are for

the poor and the needy, and those employed to administer the (funds) for those

whose hearts have been (recently) reconciled (to Truth) for those in bondage

and in debt in the cause of Allah and for the wayfarer: (thus is it) ordained by

Allah, and Allah is full of knowledge and wisdom: (akaria, !"#+%. 0rom the

above verse, there are eight categories of people defined in the Al 1uran as

those who are eligible for akat payment; the indigent, the poor, those in*charge

of the distribution of akat (amil), the new &uslim converts, those who are

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freeing themselves from bondage, those who are in debt, those who serve the

cause of Islam and the wayfarer. 'he details are as follows;

#. the collection of people that property was under

calculation level. 'hey were weak and poor and need other person?s help to

survive, whether because physical disability, illness or other they. In &alaysian

income measurement conte=t, the poverty line income (@4I% is & 99# a month

per household (+*9 people% in @eninsular &alaysia and & 9# a month in this group of people are those who are declared to be close to

Islam. 'hose in this category include those who have close relationship and

strong commitment to solidify Islam such as the newly converts who have to

give up their property and family relations. 'he gift of akat is hoped to

strengthen their faith and creates a sense of belonging among &uslims to aid

those who are in need like this group of people.

$. 8laves (riab)> to free slaves. In the current situation, the slave system had

long been abolished. 'hese days, however, the interpretation had been

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e=tended to those who were oppressed such as &uslims who were restricted

from performing their responsibility under state that non*&uslim rule.

9. 7ebtor (gharimin)> people who are in debt. &uslims who are in debt and

have no primer to pay their debts considered acceptable in Islam such as being

in debt to get basis amenity to perpetuate their life and those who under their

care.

D. 0i sabilillah > fighters in road of Allah to promote Islam like students and

those who are inside the war to safeguard Islamic countries from the invasion of

enemies.

E. Fayfarer (ibn sabil )> Fayfarers who run out of food ration in their travel for

a good cause (Gakar, !"##%.

akat institution therefore can play an important role in complementing the

3overnmentHs poverty eradication effort though its scope was for the needy

&uslims only. Its success would also help to turn over the effects of recession of

the economy on the poor through capacity building and mind*set

transformation. 'he effectiveness of the akat institution in implementing its

duties would depend on various factors, the e=pansion of new resources for

akat, the collection of akat from tangible and intangible properties, systematic

akat management, efficient akat distribution and the completeness of

implementation of Islamic rules (Ab ahman, Alias, / 6mar, !"#!%.


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the issues that had diminished the achievement and accomplishment of the

akat institution itself (4ubis et al., !"##%.

In &alaysia akat collection was institutionalied although it is a state matter.

'he respective state authority complicit in akat administration perform duty in

promotion, collection and distribution of akat, organied help to the poor and

needed including other asnaf in accordance to guidelines laid down by the

!yariah.

akat payment had been ordained by Allah (s.w.t.% through is &essenger

&uhammad (peace be upon him*@GB% with a view to achieve social harmony

among various sections of the ummah (followers of the religion of Islam%. "n

"slam, brotherhood among #uslims is highly en$oined (Al%&uran ':*).


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J&ajlis Agama Islam dan Istiadat &elayu elantan: or now known as J&ajlis

Agama Islam elantan: (&AI% was established on #D 8afar #+

corresponding to !+ 7ecember ##$ by a declaration of the 8ultan &uhammad

IK as the 8ultan of elantan during that time. 'he establishment of &AI was to

advise the 8ultan as the head of the religion related to Islamic religious affairs

and &alay Custom of elantan. elantan was the first state in &alaysia that

formed the Islamic eligious Council which played an important role in the

religion than other state. 0or e=ample the Islamic eligious Council of -ohor

was established in #!$ and the Islamic eligious Council of edah was

established in #+E (Ahmad, &ohamed, akaria, 5usuf, / Abdulatiff, !"##%.

'oday, this institution enjoys the status as a highest religious body in elantan

and act as the main body to all religious agencies established in the elantan

state (Abdul aak, !"#"%. Low, the function of &AI is not only limited as the

advisee to the 8ultan of elantan but also responsible in managing several

areas of religious administration such as GaitulmalAdministration (including

akat management%, &anagement 8ervices (including will administration%,

Islamic Affairs, and &osque Affairs. 'he utiliation of &AI in managing the

areas of religious administration can be seen through the formation of &AIHs

four division namely Gaitulmal 7ivision, &anagement 8ervice 7ivision, Islamic

Affairs 7ivision and &osque Affairs 7ivision.

'he collection of akat fund is under the duty of akat Collection Bnit of &AI.

'his unit falls under the administration of Gaitulmal 7ivision. 'his collection unit

was supervised by an Islamic Affairs 6fficer who acts as the akat Collection

6fficer with the help from si= other officers. 6ne of the officers is the Assistant

of Administrative 6fficer who was responsible to handle akat collection, the

remaining officers were the Assistant Administrators where three of them were

responsible in akat collection management and the other two officers are in

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charge as the counter service officer.


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payment was received. Annual statement will also be sent to the payer for their

reference.

. eceiving payment by post

akat payer can made payment by posting cheque, money order or bank draft

in the name of &AI together with the payerHs details i.e. name, identification

card number, address, phone number and types of akat payment. 6nce &AI

received the payment, official receipt will be sent to payer by post.

+. @rovide peripatetic akat counters during +amadhan

'he peripatetic counters also being provided by &AI in order to make it easy

for the akat payer to make a payment. 'his counters normally being opened

during the fasting month, +amadhan, in the main city of elantan, ota Gharu.

'his service is conducted by workers of akat Collection Bnit and opened for !+

hours. 'his method was introduced by &AI in order to encourage those

elantanese who lived outside elantan and return to their hometown for

Aidilfitri celebration. 'hey can pay akat at any time during their short visit.

$. akat payment at post office counters

@ayment can be made in " computeried post offices in elantan. akat

payment forms are provided there.

9. akat payment through Gank Islam &alaysia Gerhad (GI&G% account.

@ayer needs to fill in the bank slip provided using the &AIHs account number.

After the transaction was done, the payer needs to send to &AI a copy of the

bank slip together with the payerHs personal information. 6nce &AI received

the bank slip, official receipt will be posted to the payer.

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D. akat payment through internet banking

&AI also collaborates with five financial institutions (G Gank, CI&G Clicks,

GI&G, &aybank!u, and Ambank% to ease the akat payer to made payment

through the internet banking facility.

E. akat payment through Me*akat paymentH scheme

'his method of payment has been launched recently which was during the

+amadhanmonth of this year. 'his method being introduced in line with the

current technology advances. 'hrough e*akat payment, &AIHs customer can

make payment online using two devices either credit card or debit card. In the

previous month of +amadhan, over "",""" managed to be collected

through e*akat payment (Ahmad et al., !"##%.

1.* St#t(+(nt o& Pro-(+

Although the administration of akat has undergone many improvements in

terms of infrastructure, human capital, delivery system and governance

transparency, there are still issues that requirement to be handled to ensure

that the administration of akat was moving on the right track, henceforth to

eliminate poverty and to upgrade peopleHs standard of living nationally and

internationally (&aalan / 5usof%.

In term of delivery system or akat fund distribution system in the state of

elantan still comply with the rules and roles that have been defined in the

1uran and adith. 7istribution of akat fund remains focused on groups of

eight (E% asnafsanctioned by Islam. 'hose eligible to receive akat were as the

poor, the needy, amilin, muallaf, al%gharimin, fisabilillah and ibn sabil. Lo matter

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how well the system was developed, if it could not fulfil to the necessity of the

community especially the poor and needy, such institution was considered as

inefficient.

Bnderstanding the akat payersH compliance behaviour was important to the

akat institutions because their effectiveness depends on the level of support

that akat payersH provide (hamis, 8alleh, / Lawi%. Although the technology

has evolved and progressed, was still not up to the distribution of recipients who

should receive aid charity. 'he e=tent of akat payerHs satisfaction to know that

akat distribution process was not transparent and still has many weaknesses.

'he issue with akat distribution was very crucial since it might cause

dissatisfaction among the people who pay akat which later on might lead them

to pay akat directly to asnaf, without going through akat institution which it

will cause a lot of problems later. 'he issues about leak of akat collection and

distribution among asnafmight happen if akat payers pay akat directly to

asnafespecially to the needy and poor people (4ubis et al., !"##%.

1. R(/(#r' O0(t!(/

#. 'o determine that the modes of payment are influences the level of satisfaction

among akat payers in ota Gharu, elantan.". 'o study that the competence are influences the level of satisfaction among

akat payers in ota Gharu, elantan.*. 'o study that the accessibility are influences the level of satisfaction among

akat payers in ota Gharu, elantan.

1.2 R(/(#r' 3u(/t!on/

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#. 7o the mode of payment are influences the level of satisfaction among akat

payers in ota Gharu, elantanN". 7o the competence are influences the level of satisfaction among akat payers

in ota Gharu, elantanN*. 7o the accessibility are influences the level of satisfaction among akat payers

in ota Gharu, elantanN

1.4 R(/(#r' H)5ot'(/!/

#. #; 'here is a significance relationship between the mode of payment and level

of satisfaction among akat payer in ota Gharu, elantan.!. !; 'here is a significance relationship between competence level and 4evel of

satisfaction among akat payer in ota Gharu, elantan.. ; 'here is a significance relationship between Accessibility and 4evel of

satisfaction among akat payer in ota Gharu, elantan.

1.6 S!%n!&!#n( o& t'( Stud)

'his research wass mainly focused on the levels satisfaction akat payers in

ota Gharu. Among the five pillars of Islam is akat, which was made obligatory

to all the &uslims. &alaysian government as the medium has introduced akat

institutions for akat payers and akat recipients in collecting and distributing

akat efficiently. 'his study assists to the development of akat management in

elantan. 6ther than that, this study also suggests and recommends &AI the

more effective ways of collection and distribution of akat.

C'#5t(r Su++#r)

'his first section described the background akat institutions. 'he statement of

problem was the second section of this chapter. It dealt with the measurement

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of akat institutions performance. 'here were two objectives in this study, as

illustrated in section three.

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CHAPTER "

LITERATURE REVIE7 AND THEORETICAL

FRAME7ORK

".1 L!t(r#tur( R(!(8

'his section discusses on the relevant studies, theories as well as other related

literature pertaining to subject under investigation.

"." Cu/to+(r S#t!/t!on

An effective distribution system related akat distribution methods should be

established to ensure it happens in a fair and thorough. ence, the akat officer

plays important roles in the distribution of akat. 'o discuss in this aspect, it is

better to connected also with the collection of akat. In general both these

aspects can be connected via the diagram below;

0igure !.#; 'he relationship between the akat payers, akat offices and akat

recipients

Chain relationship between the parties involved with the akat may be

summaried as follows; akat payers paying certain amount of akat to the

akat offices, which will then distribute the funds to the recipients of akat. 'he

first phase here was the relationship between akat payers and akat offices

while the second phase was the relationship between akat offices and akat

recipient (the recipients%. owever, there are also akat payers who gave their

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akat recipientsakat officesakat payers


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akat directly to the recipients without the akat offices. 0ocusing on aspects of

the collection of akat (the first phase% had received much attention from

researchers in the field of akat. ence this study been carried out will lead to

an aspect that was still given less attention by researchers, namely in respect of

the distribution of akat money to those who were eligible (second phase%

(ussain / airi, !""%.

ere were some factors that affect the customer satisfaction among akat

payers about the akat management system.'here were;

!.!.# eligion 0actor; 0aith (iman)

Gelieve in one 3od was considered as the most important of the pillars

of faith. Individuals with complete faith in the Allah respond in

accordance with the teachings of Islam. 'his led to the development of

Islamic identity with a goal to serve and protect the interests of &uslims.

In the conte=t of institutional akat, faith will act as a controller for

monitoring employeeHs behavior akat. 'hose who had faith will prevent

them from engaging in activities that damage. Appreciation of the

concept of faith was capable of producing akat workers to be honest

and responsible. 'his could encourage the desired behavior and thus

help in improving the perception of stakeholders akat to akat

institutions (ussain / airi, !""%. 'he aspect of faith was important for

everyone in their daily lives, particularly in the management system

akat. It was because if someone was weak in faith then he give a

negative impact to akat management. 0or e=ample, akat money paid

to him would be used for their personal. 8o that,it cause the akat

payers lack of trust to akat offices.

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!.!.! Gasic factors; &orals

'hese are the minimum requirements that are required in a service to

prevent the customer from being dissatisfied. 'hey did not necessarily

cause satisfaction but lead to dissatisfaction if absent. 'hese were those

factors that lead to the fulfilment of the basic requirement for which the

product was produced. 'hese constitute the basic attributes of the

product or service. 'hey thus had a low impact on satisfaction even

though they were a prerequisite for satisfaction. In a nutshell

competence and accessibility (Chingang Lde / 4ukong, !"#"%. &orale

was another element of the religion. @rophet &uhammad (8AF%

respond to the questions about religion and said that religion is the

moral (5akan, #!%. &oreover, the @rophet &uhammad (8AF% was

sent to perfect moral (5akan, #!%. &oral responsibility to show that the

person were responsible for such abuses. andstra (!""!% adds that the

collapse of the organiation was that the board failed in their moral

responsibilities. In the conte=t of institutional akat, moral was looked

from the decision or action by the directors, managers and employees

in protecting their stakeholders. &oral decline in business was due to

the e=istence of uncontrolled greed and disorder in honesty and

transparency. &edia reports indicate that the institution of akat was

also affected by this phenomenon. Gased on the above discussion, the

values of religious was the role for akat worker to influence the

management of akat distribution. Incidents such as corruption and

abuse of power not happen if the religious akat workers was strong

(ussain / airi, !""%. If the employee has good manners and was

always truthful in his job then he gave a good impression of akat

distribution system and it will instil self*satisfaction to the akat payer.

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!.!. @erformance factors; @erformance &easurement

'hese were the factors that lead to satisfaction if fulfilled and can lead to

dissatisfaction if not fulfilled. 'hese include reliability and friendliness.

&oreover, the need for performance measurements was cannot be

denied. 'he performance measurement for Islamic based organiations

such as akat organiations were essential to maintain trust between

the community and these institutions as mentioned by (8uhaib, !""%

who stresses that an ideal akat organiations should be able to

synchronie collection and distribution of akat funds at anytime. e

highlights that certain indicators such as percentage of distributed akat

funds reflects the ability these institutions to perform their functions as

an agent of distribution from the akat payers to akat recipients.

8hirai (!""9% occurs that the main role of akat organiation were to

facilitate the &uslims to pay akat and distribute efficiently to the

appropriate recipient. owever, if the akat organiation were unable to

distribute efficiently the collected akat funds, this would bring the

feelings of lack of trustworthiness among the &uslims especially the

akat payers. ence, &uslims would resort to distributing akat directly

to recipients without the intermediation by government controlled akat

organiation.

!.!.+


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about the akat institution in akat distribution because the institution

was not disbursing to all akat recipients fairly, including al*riqab, ibn

8abil, algharimun etc. &uhammad 8yukri (!""9% also added that this

might happened because it was hard to get as much detail information

about the needy and poor especially those who live in the rural place.

'he majority of akat payers in &alaysia were not satisfied with the way

akat institutions were distributing akat. 'hey felt the process of

distribution was vague and the information regarding akat distribution

was unclear. Another problem that has been recognied in &alaysian

akat institutions was the shortage of staff and e=perts in the akat

institutions relative to the numerous tasks under their responsibilities.

'his limitation may lead to inefficiency and ineffectiveness of akat

management performed or in other words under potential performance

by the akat institutions (8adeq2 #$2 and &ohamed Abdul*Fahab, et

al, #$%. 'his happened because of several problems including lack of

management e=pertise, lack of commitment, lack of information and

legal aspects (4ubis et al., !"##%.

Gesides that, @arasuraman stated #" element of customer satisfaction.'his

elements were very necessary for the companies (as well as akat

organiation% to know how to measure the customer trust and the customers

satisfaction as well as to be more understand about their customers needs and

want. 8ervice quality considered very important because it brings to customer

satisfaction that was higher,profit, cost reduced, customer loyalty and retention.

@arasuraman, eithaml, and Gerry (#E$% define service quality as JThe

discrepancy between consumers perceptions of services offered by a particular

firm and their e-pectations about firms offering such services:. It means that, if

the consumers get was below of their e=pectation,the consumers judges quality

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was also low and if consumers got e=ceeds e=pectation when consumers

judges quality was high (Chingang Lde / 4ukong, !"#"%. Critical component of

service quality identified were2 consumerHs e=pectation which was seen as what

they felt service provider should offer and this was influenced by his or her

personal needs, past e=perience, word*of*mouth and service providerHs

communications, @arasuraman et al (#E$, p.+%. According @arasuraman et al.

(#E$%, the 8


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consideration, and friendliness of contact personnel (including

receptionists, telephone operators, etc.%. It includes;

Consideration for the consumer?s property (e.g., no muddy shoes

on the carpet%

Clean and neat appearance of public contact personnel

$.


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about akat. akat payers also been wondering where the akat fund was

used. akat payer should be able to get or access the information that they

required such how the akat fund was used and what was amount of akat

fund that been used and how much was the balanced. 'he issues making all

the akat payer become unsatisfied and felt all the akat that been paid has

been misused. At the end, they will felt that even though they paid the akat

through the akat institution but the akat fund still not been received by the

right owner (4ubis et al., !"##%. ItHs can lead to the akat payer to pay akat

straight to asnaf,without going through the akat institution. akat payers were

the agent to ensuring successful of akat institution and if they do not using

akat institution that akat institution will not be function.

According aslam (!""+%, development and improvement of IC' and its wide

usage has contributed a significant change in a way an institution disseminating

information and delivery services to people. 'his application allows the people

to get service or information in minutes or hours, and can access the

information without having to go to the office. akat institution will be more

accountable when public can easily find and access information.

akat institutions need to provide accurate information to the public (Loor,

asool, Ali, / ahman, !"#$%. Fithin the accurate and sufficient information will

make akat payer felt the akat institution perform their duties properly. 'hey

need provided information about the akat fund that been distribute to the

asnafand balance of akat fund to show how the akat fund has been used. In

&alaysia, akat was normally given based on the request and sometimes

based on public report or initiatives carried out by akat institution itself.

8pecific criteria were set by the authority so that akat was channelled to the

rightful asnafs or beneficiaries. owever, there are complaints made by the

public that akat did not reach the targeted group or the asnaf due to lack of

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publicity by the power or lack of knowledge on the other part of the community

(Ab ahman et al., !"#!%. &any unqualified asnaf received the akat

meanwhile the right one still struggling in poverty.

According Oiaoyi (!""%, transparency can be defined as pertains to behaviour

implies openness, communication, and accountability. It was a metaphorical

e=tension of the meaning a Jtransparent: object is one that can be seen

through. It also has different meaning;

#. 8ee*through, clear piece of acetate used for projecting data, diagrams, and

te=t onto a screen with an overhead projector.

!. 4ack of hidden agendas and conditions, accompanied by the availability of

full information required for collaboration, cooperation, and collective decision

making.

. &inimum degree of disclosure to which agreements, dealings, practices, and

transactions are open to all for verification.

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ItHs can lead to the akat payer to pay akat directly to asnaf, without going

through the akat institution. akat payers are the agent to ensuring successful

of akat institution and if they do not using akat institution that akat institution

will not be function.

". A(//!!-!t)

akat or better known as almsgiving was one of the major Islamic principles

which were obligated to qualify &uslims. 'he almsgiving principle aims to assist

the needy and eliminate poverty in the society whilst promoting the elimination

of greed and selfishness among the &uslim community. 'he government also

holds the responsibility of creating a akat institution to ensure effective

management of the akat distribution and management. owever, due to the

growing number of working &uslims and various sources of akat providers to

be managed, this creates an overwhelming amount of information to be

carefully managed by the akat institution and it was appointed akat fund

trustee (8ulaiman / -amil, !"#+%.

At the time of the @rophet &uhammad, the task handed over to the collection

of akat amilappointed by the king. Among the Companions appointed by the

@rophet &uhammad as an officer or amilakat collectorAbu #usa al%Ashari,

mar "bn al%/utaybah, #ua0 bin 1abbal, #alik bin 2uwairah and many others.

'he practice of appointing collector charity called al%sa3i, mus4addi and Amil

has been the responsibility and duty of the government after @rophet in the

days of 5aliph Al%+ashidinto today. "mam !hafi3ihas named this as amyl posts

Amwal blood 6ali al%7akah. 6n this day the power to collect and distribute

akat has given to the 8tate Islamic Council (&AIL% as provided for in the 8tate

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of the Administration. 'his authority in accordance with the provisions in the

0ederal Constitution (&uda, Awang, Fahab, / Abai%.

akat payment facility varies depending on their demographic. If an alms

payers who live in the village and no internet banking facilities such as info

structure and away from the counter akat, etc., may be the method most

convenient to pay akat to him is through amilmosque. 8imilarly, if someone

with a different background such as info structure facilities, away from the

counter akat, much of amyl and the like, the method of payment that is

convenient for them through payroll deductions or internet banking. It can be

concluded here that the means of payment for each individual was different

according to the background and environment. Gut to pay akat facilities here

are very important to realie the intention of paying akat payers. akat

payment using IC' was one method that may make it easier for the user

without having to struggle to find a charity (8aad, Idris, / Gidin, #D"%.

At the present time there was a change in the trend of increase akat collection

of statistics. 'his was a new indicator that something is being run that led to this

increase. An aspect of the provision of facilities to the payment of akat was

one of the main contributors to the increase in the collection of akat. Although

the public was well aware of pay but they certainly need to be provided for

payment. 'he first approach was to use a payment. eception open confirmed

also e=clusive and environment. 'hese counters are also outfitted with a

comfortable waiting area, computer systems and acceptance of credit cards,

desk, air conditioning and attractive layout to give comfort to the payer.

8econd, to e=tend the facility to pay akat collection agent network of post

offices and banks are allowed to pay akat. 6ther than that, the bank?s

customers can settle their payment when the banks counter without having to

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struggle to counter payment in state religious councils. &AI also encourage

payments through payroll deduction. 0ourth, diversify methods of payment over

the Internet, A'& machines, credit cards, phone and via 8&8. Indeed, the

public now has no e=cuse for not paying.

".4 T'(or(t!#- Fr#+(8or$

'he main objective of this research was to determine the level of satisfaction

among akat payers in elantan. 'herefore the focus was on the independent

variable of the level of satisfaction and the mode of akat payment in elantan

which from the management and process of akat institution itself that influence

of akat payers such as the competence, tangible and accessibility in elantan.

Independent variables 7ependent variable

24

4evel of 8atisfaction and &ode

akat @ayment in ota Gharu,

elantan

&ode of payment

Competences

Accessibility


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0igure .#; 'heoretical 0ramework

CHAPTER *

METHODOLO9Y

*.1 M(t'odo-o%)

'his chapter describes the technique and methods that use to accomplish the

aims of this research that includes the research design, population, sampling

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technique, sample sie, unit of analysis, data collection procedures, instrument,

data analysis and limitation of study.

*." R(/(#r' D(/!%n

'he researcher was used descriptive research under non*e=perimental

research. According to -ohari et al. (!"#+%, the descriptive analysis was

highlight the general trend of the journal reviewed. 7escriptive statistics was the

basis of quantitative data analysis and offer researchers sample data

summaries across one variable and simply describe what the data shows and

easily translates results into a distribution of frequency and per cents and

overall averages ()7escriptive 8tatistics,)%.)&easurement and 8tatistic) !"#+%

state that the descriptive statistics also employs a set of procedures that make it

possible to meaningfully and accurately summarie and describe samples of

data. In order for one to make meaningful statements about psychological

events, the variable or variables involved must be organied, measured and

then e=pressed as quantities.

*.* Po5u-#t!on

'his study was targeted the population of akat payers in ota Gharu, elantan

that have about $", E! akat payers according of /oparan 8ema$uan 8utipan

9an engagihan 7akat ;*' (progress report the collection and distribution of

akat in elantan for the year !"#+%. 'he progress report the collection and

distribution of akat in elantan same like &AI Annual eport. 'he choice was

made through convenience which means that contacted people that we found

available. 'he respondents are provided with questionnaires.

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*. S#+5-!n% T('n!:u(

'he sampling technique was used a simple random sampling approach in

process of choosing the individuals from the population. @robability samplings

were choosing to collect the data in this research. 'he researcher was

distributing the questionnaire to the akat payers through simple random

sampling. 1uestionnaire was distributed in front of &AI offices after akat

payers have done obligation as a muslim. All the respondents are voluntary to

answer this questionnaire.

*.2 S#+5-( S!;(

8ample sie was the number of respondents that researcher choose from the

population. 'he sample sie of a survey most typically refers to the number of

units that were chosen from which data were gathered. 'hat sample sie had

taken from the number of sample units selected for contact or data collection

(4avrakas, !""E%. In this study, choosing the number of respondents need

depends on level of accuracy that require in the data. Gased on Creswell (!""!%

approach, the research chooses the sample sie based on population, the

questionnaires will be distribute to #"" respondents.

*.4 Un!t o& An#-)/!/

A unit of analysis was the subject to be included in the study. A unit of analysis

was the most basic element of a scientific research project. 'hat is, it was the

subject ( the who or what% of study about which an analyst may generalie

(4ewis*Geck, Gryman, / 4iao, !""+%.In this study of the level of satisfaction of

akat management in ota Gharu, elantan, we attempt using the resident in

ota Gharu as the unit of analysis. A unit of analysis of this research was

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individual that people who obligate to pay the akat, the people had knowledge

about where the akat was disbursed and their level of satisfaction about the

akat management in ota Gharu, elantan. 'his respondent was easy to get

because most of people in ota Gharu ever have an age of maturity to pay

akat. owever the respondent who does not pay the akat will give problems

to the researchers in analysing the data.

*.6 D#t# Co--(t!on Pro(dur(

1uestionnaire was distributed randomly to people who pay akat in ota Gharu

who fulfil the characteristics to pay akat. 0irst, the person should be &uslim,

adult, sane, free (not a slave%. 8econd, they must possess a certain minimum

amount of e=tra wealth (called nisab), fully owned by them in e=cess of

personal use (such as clothing, food, shelter, household furniture, utensils and

cars%. 'hird, they should have had this minimum amount in possession for a

complete lunar year (hawl). 'hen, the wealth should be of a productive nature,

from which they can derive profit or benefit such as merchandise for business,

gold, silver and livestock. 4ast, the minimum amount (or nisab)should not be

owed to someone had free from debt.


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many locations, easy to analyse the finding, standardied data from identical

questionnaire and requires relatively straight forward information (&aber, !""#%.

'he questions were divided into two sections. 8ection A will focus on

demographic information and it contains items such as gender, age, marital

status, education level, occupation and level of education. 0or section G, the

items will focus on the akat payment, akat organisation, accessibility and

level of satisfaction among akat payer in ota Gharu, elantan.

'he items in the questionnaire was formulated depends to the research

objectives and the research questions stated in this study. 'he questionnaire

consisted of close*ended questions. It widely used scale that requires

respondent to indicate a degree of agreement or disagreement with each of

series statement about stimulus object. 'his questionnaire use 4ikert 8cale

which is #P8trongly 7isagree, !P7isagree, PLeutral, +PAgree and $P8trongly

Agree.

*.= P-#n o& D#t# An#-)/!/

0rom the data collection via questionnaire, the researcher used the 8tatistical

@ackage for 8ocial 8cience (8@88% version !!.". 7escriptive statistics of

parametric used in deal with the estimation of population parameters (like the

mean%. @arametric tests test model parameters (a model may model the effect

of a treatment on some physiological response%. A parametric test can give you

a result like )it is much une=pected to observe at least such strong effects if the

samples were taken from the same population) (3ate, !""E*!"#$%.

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C'#5t(r /u++#r)

0or this chapter, it discussed the quantitative analytical approach used in this

study. 1uantitative approach to data collection was discussed in more depth,

including the use of questionnaires. 'he steps undertaken by the researcher

began with the aims of the research, the identification of the sample, the

instruments (questionnaire% used and the mode of data analysis.

CHAPTER

RESULTS AND FINDIN9S

.1 Introdut!on

In this chapter, it was e=plain the result collected from the research. 'he

purpose of this chapter was used to test if the aims of this research are

achievable and to find out if the questions in the questionnaire are reliable. 'he

data was analysis by IG&Q8@88 Kersion !!." (8tatistical @ackage for 8ocial

8cience%. And the last result of statistical analysis was presented in this chapter.

'here were four types of analysis have been used in this study;

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0requency analysis

eliability analysis

7escriptive analysis

@earson correlation coefficient analysis

'he questionnaire have been prepared and distributed to the respondents who

are akat payers. Gased on the sie of population, #"" questionnaires were

distributed and all of them have to be completed and returned. According to the

questionnaire that collected, #""R of the respondents had answers the

questionnaires. Gy analysis the data researcher were able to perceived the

level of agreement for each item on a range of #P Jstrongly disagree: to $P

Jstrongly agree:.

." Fr(:u(n) An#-)/!/

'he basis analysis of this study was including analysis. 'he researcher will

discuss in detail the respondents profile for this research. 'he data were

obtained from part # include questions among various demographic variables of

the respondents such as gender, age, marital status, occupation and education

level.

+.!.# 3ender

'able +.#; 3ender of espondents

0requency @ercent Kalid @ercent Cumulative

@ercent

Kalid

male +" +"." +"." +"."

female 9" 9"." 9"." #""."

'otal #"" #""." #""."

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0igure +.#; 'he @ercentage of 3ender

According to the obtained results due to table and figure above, the

result of respondentHs gender ratio there were +" (+"R% male

respondents and 9" (9"R% female respondents. 'he total were #""

(#""R% of respondents gender ratio.

+.!.! Age

'able +.!; Age of espondent


@ercent

Kalid

Gelow !9 years +D +D." +D." +D."

!9*$ years ." ." E"."

9*+$ years ## ##." ##." #."

Above +$ years ." ." #""."

'otal #"" #""." #""."

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0igure +.!; 'he

@ercentage of Age

In table and figure above, the higher of the respondents aged were

below than !9 years old which +D (+DR%, the second higher were

between !9 until $ years old which (R%, the third were between

9 until +$ years old which ## (##R% and the lowest result for age of

respondents were above +$ years old which (R%. 'he total were #""

(#""R% of respondents age.

+.!. &arital 8tatus

'able +.; &arital 8tatus of espondents


@ercent

Kalid

8ingle +D +D." +D." +D."

&arried +E +E." +E." $."

7ivorce $ $." $." #""."

'otal #"" #""." #""."

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0igure +.; 'he @ercentage

of &arital 8tatus

In table and figure above, the higher of the respondents marital status

were married which +E (+ER%, the second higher were single which +D

(+DR%, the third were divorce which $ ($R% and the lowest result for

marital status of respondents were widowed which " ("R%. 'he total

were #"" (#""R% of respondents marital status.

+.!.+ 6ccupation

'able +.+; 6ccupation of espondents


@ercent

Kalid

8elf*employed #" #"." #"." #"."


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0igure +.+; 'he @ercentage of 6ccupation

In table and figure above, the higher of the respondents occupation

were employed which E (ER%, the second higher were self* employed

which #" (#"R% and the lowest result for occupation of respondents

were others which D (DR%. 'he total were #"" (#""R% of respondents

occupation.

+.!.$ 4evel of


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0igure +.$; 'he @ercentage of 4evel of


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8amouel, and @age (!"#$%, the CronbachHs Alpha higher than ".D was consider

as good and acceptable.

'able +.9; 'able ules of 'humb about CronbachHs Alpha Coefficients 8ie

A-5'# Co(&&!!(nt R#n%( Str(n%t' o& A//o!#t!on

S ".9 @oor

".9 to S ".D &oderate

".D to S ".E 3ood

".E to S ". Kery 3ood

T ".


38/59

'able +.D; eliability 8tatistics

Cronbach?sAlpha

Cronbach?sAlpha Gased

on8tandardied

Items

L of Items

.EDD .E# "

'he table above shows the overall reliability for the independent and dependent

variable. 'herefore, this had concluded that all items for each construct of this

study provide stable and consistent results since all Cronbach?s Alpha values

for each constructs are more than ".E. 'he overall reliability was ".E# which

very good. 'he result shows that actual questionnaires for #"" respondents

was reliable and can be accepted in this study.

. D(/r!5t!( An#-)/!/

'he tables showed the detail of the characteristic of variable through their

minimum, ma=imum, mean and standard deviation values. 0rom the table of the

independent and dependent variables below, the items that representing the

respondent factors which were aggregated into a collective sum. 'he mean was

applied as a measure, which indicated all variable of independent and

dependent variables.

'able +.E shows the descriptive statistics of independent variable (mode of

payment% which the data collected by using distributed questionnaires to

respondents of akat payer around ota Gharu, elantan. 8cores for the likert*

scale item of the ranged from # (strongly disagree% to $ (strongly agree%. 'here

are three ways to pay akat. 0or e=ample, payment through akatMs counters,

payment through online or paid akat straight to asnaf. Among all the mode of

payment, the highest rated statement of independent variable (mode of

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payment%, was JI prefer to pay akat at akat counter: with which the mean

score .E (87; #."!+%. 'hese results show the most of akat payers in ota

Gharu, elantan paying akat through counters.

'able +. shows the descriptive statistics of independent variable (competence%

which the data collected by using distributed questionnaires to respondents of

akat payer around ota Gharu, elantan. 8cores for the likert* scale item of

the ranged from # (strongly disagree% to $ (strongly agree%. 'he highest rated

statement of independent variable (competence% was J'he official website of

&AI (&ajlis Agama Islam elantan% has given detailed information about

akat: which the mean score +."! (87; "."#%. 'hese results show that &AI

system was good.

'able +.#" shows the descriptive statistics of independent variable

(accessibility% which the data collected by using distributed questionnaires to

respondents of akat payer around ota Gharu, elantan. 8cores for the likert*

scale item of the ranged from # (strongly disagree% to $ (strongly agree%. 'he

highest rated statement of independent variable (accessibility%, was J8ervice of

paying akat in constantly improved: which the mean score +."+ (87; ".9$%.

'hese results show that &AI always improved the service of paying akat for

increase level satisfaction of akat payers.

'able +.## shows the descriptive statistics of dependent variable (level

satisfaction among akat payers in ota Gharu, elantan% which the data

collected by using distributed questionnaires to respondents of akat payer

around ota Gharu, elantan. 8cores for the likert* scale item of the ranged

from # (strongly disagree% to $ (strongly agree%. 'he highest rated statement of

independent variable level satisfaction among akat payers in ota Gharu,

elantan%, was J6verall, I am highly satisfied with management of akat in ota

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Gharu, elantan: mean score +."9 (87; ".DE%. 'hese results show akat

payers in ota Gharu, elantan were satisfied with management of akat at

&AI.

+.+.# 7escriptive 8tatistic for Independent Kariables

'able +.E; &ode of @ayment

L &inimum &a=imum &ean 8td.7eviation

I prefer to pay akatstraight to asnaf

#"" # $ .ED .ED!

I prefer to pay akat atakat center

#"" # $ .E .EED

I pay akat at in thestate that I work

#"" # $ +.! .E"!

I pay akat at myhometown

#"" # $ .# .D$

I have confident in theadministration of theakat center

#"" ! $ +.!" .D!$

If an asnaf do notreceive their akat, Ithink the akat centershould be blamed

#"" # $ .E #."++

I think that akatcollection method that isbeing practice issuitable for the present

time

#"" # $ +."" .E+#

I prefer to pay akat atakat counter

#"" # $ .E #."!+

I prefer to pay akatonline

#"" # $ !.DD #.#9

Kalid L (listwise% #""

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'able +.; Competence


I have information onhow akat paid wasdistributed

#"" # $ .9" .D+

It is easy to understandthe information given

#"" # $ .ED .EE+

'he process ofcalculating the akat iseasy

#"" # $ .E .E9$

I have informationabout how akat wassupposed to be paid

#"" # $ +."" .99

I can get the informationon how to pay the akat

#"" # $ . .9+

'he official website of&AI (&ajlis AgamaIslam elantan% hasgiven detailedinformation about akat

#"" # $ +."! .#"

'he informationprovided by &AI isconstantly updated

#"" # $ .E9 .EEE

It is easy to getinformation on akat

#"" # $ .$ .E9


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'able +.#"; Accessibility

L &inimum &a=imum &ean 8td.

7eviation

Bsing Internet banking

to pay akat is more

effective and easy

#"" # $ .$9 #.#"+

@aying the akat

through salary

deduction is more

effective and easy

#"" # $ .D! #."D+

8ervice of paying akat

is constantly improved#"" ! $ +."+ .9$

'he process of paying

akat at &AI is much

easier

#"" # $ .9 .DDD

I do not need to wait a

long time to pay akat

at &AI

#"" # $ .E9 .E!

'he procedure for

payment of akat at

&AI is easier

#"" ! $ .D .D+$

'he operation time at

&AI give comfort to

you

#"" ! $ .$ .DE


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+.+.! 7escriptive 8tatistic for 7ependent Kariable

'able +.##; 4evel satisfaction among akat payers in ota Gharu, elantan


I am satisfied with theservices offered by theakat managementota Gharu, elantan

#"" ! $ +."! .D!+

I feel very comfortablewith akat managementin ota Gharu, elantan

#"" ! $ +." .D"

'he good facilities inmanagement of akatcollection center of otaGharu, elantan willsatisfy the customer

#"" ! $ +."# .D+$

'he akat collectioncenter in ota Gharu,

elantan was neat andorganied.

#"" ! $ .! .DED

I am satisfied with thewebsite services ofakat management inota Gharu, elantan

#"" # $ .9 ."9

6verall, I am highlysatisfied withmanagement of akat in

ota Gharu, elantan

#"" ! $ +."9 .DE


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.2 P(#r/on Corr(-#t!on Co(&&!!(nt An#-)/!/

@earson correlation test was one of the important tests that use to measure the

linear relationship between two numerical variables. 'he objective of the test

was to determine whether the correlation coefficient was significant and to

identify which hypothesis should be accept and reject. If the relationship was

significant, the researcher must decide the level of strength of association was

acceptable.

'able +.#!; 'he level of strength of association based on Coefficient ange

Co(&&!!(nt R#n%( >r? Str(n%t' o& A//o!#t!on

".# to #." Q *".# to *#." Kery 8trong

".D# to "." Q *".D# to *"." igh

".+# to ".D" Q *".+# to *".D" &oderate

".!# to ".+" Q *".!# to *".+" 8mall but 7efinite elationship Q Feak

"."# to ".!" Q *"."# to *".!" 8light, almost Legligible

8ources; air -r et al. (!"#$%,


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ypothesis !

!; 'here is a significance relationship between competence level and 4evel of

satisfaction among akat payer in ota Gharu, elantan.

0rom the result of table +.#+ shows the p*value as ".""" which was less than ".$, this

indicate that there was a significant relationship between the competence and level of

satisfaction among akat payer in ota Gharu, elantan.. 'he positive value of

correlation coefficient ".$!U indicated that their relationship was moderate

relationship.

ypothesis

; 'here is a significance relationship between accessibility and level of satisfaction

among akat payer in ota Gharu, elantan.

0rom the result of table +.!.+ shows the p*value as ".""" which is less than ".$, this

indicate that there was a significant relationship between the accessibility and level of

satisfaction among akat payer in ota Gharu, elantan.. 'he positive value of

correlation coefficient ".++9U indicated that their relationship was moderate

relationship.

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'able +.#; Correlation between the mode of payment and level of satisfaction among

akat payer in ota Gharu, elantan

&@" 468@"

&@" @earson Correlation # .!DU

8ig. (!*tailed% ."#E

L #"" #""

468@" @earson Correlation .!DU #

8ig. (!*tailed% ."#E

L #"" #""

'able +.#+; Correlation between the competence level and 4evel of satisfaction among

akat payer in ota Gharu, elantan

C" 468@"

C" @earson Correlation # .$!UU

8ig. (!*tailed% ."""

L #"" #""

468

@"

@earson Correlation .$!UU #


L #"" #""

46


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'able +.#$; Correlation between the accessibility and level of satisfaction among akat

payer in ota Gharu, elantan

ACC" 468@"

ACC" @earson Correlation # .++9UU


L #"" #""

468

@"

@earson Correlation .++9UU #


L #"" #""

Con-u/!on

'his chapter has produced results from questionnaire during field research. 'he

quantified results gave meanings to the research topic while the qualified

results gave strength to it. 'he following chapter will discuss these results

further.

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CHAPTER 2

DISCUSSIONS AND RECOMENDATION

2.1 Introdut!on

In this chapter, researchers presented about the finding and discussion of the

research result based on chapter +. Gesides that, the implication of the study

was also discussed in this chapter and for the last part of this chapter was the

researchers had suggested several opinions to make an improvement on this

research.

2." F!nd!n%/ #nd D!/u//!on

'his research had highlighted the level of satisfaction among akat payers in

ota Gharu, elantan. 'hree main factor of level of satisfaction in this study

were mode of payment, competence and also accessibility. 7ata collected from

questionnaire were distributed to #"" respondents in ota Gharu.

$.!.# 0requency Analysis

In this study, five questions have asked to the respondents about the

various the demographic section which includes gender, age, marital

status, and occupation and education level. 0rom the result about the

gender of the gender of respondent, the number of female was higher

than male respondents. 0emale respondent calculated about 9"

respondents and male was +" respondents. 8econd, for the age of

respondent, the highest numbers of respondents fall to category age

between below !9 years old with the total of +D respondents. Fhereas,

the second highest age category fall to !9*$ years old with the total of

respondents, followed by age between 9*+$ years old with the total

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of ## respondents and the rest is respondents from group below +$

years old. 'hird was marital status of respondents. 'he highest number

of marital status of the respondents is married with the total of +E

respondents, the second highest was single with the total of +D

respondents, follow up with the divorce respondents with the total

number of $ respondents. 0ourth, for occupation of respondents, the

highest number of occupation respondents was employed with a total of

E respondents, follow up with the self*employed with the total of #"

respondents and the rest was D respondents for others. And lastly, was

the education level of respondents. 'he highest number of education

level was diploma with the total of 9 respondents, whereas the second

highest is bachelor of study with total of !E respondents, follow up with

master and above with total number of $ respondents and the rest was

# respondents for others.

$.!.! eliability Analysis

'he reliability test carried out in order to check whether data achieved

from studies that was reliable or not to research. 'he coefficient alpha

was represented as a CronbachHs alpha which was used to evaluate

reliability. All items for each construct of this study provide stable and

consistent results since all Cronbach?s Alpha values for each constructs

are more than ".E. 'he overall reliability was ".E# which was very

good. It shows that actual questionnaires for #"" respondents were

reliable and can be accepted in this study.

$.!. 7escriptive Analysis

Gased on the result of the study, we can conclude that there was

significant relationship between independent variables and dependent

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variable. 'here are impacts of service quality towards satisfaction of

customer (ust / ahorik, #%. 8cores for the likert* scale item of the

ranged from # (strongly disagree% to $ (strongly agree%.

In mode of payment, the highest rated statement of independent

variable (mode of payment%, was JI prefer to pay akat at akat counter:

with which the mean score .E (87; #."!+%. 'he lowest mean score

was JI prefer to pay akat online: with mean score !.DD(87; #.#9%.

&ost akat payer paid akat through &AIHs counters because easy,

fast and efficient. akat payers believe that &AI distribute akat to

those who really need.

'he highest rated statement of independent variable (competence% was

J'he official website of &AI (&ajlis Agama Islam elantan% has given

detailed information about akat: which the mean score +."! (87;

"."#%. Fe can say that akat organiation system was good and akat

payer looking at official website of &AI (&ajlis Agama Islam elantan%

for information. &AI should improve and always updating their website.

'he lowest mean is ."9 (87; ".D+% regarding information on how

akat fund was distributed. It is because &AI never disclosure their

information about how akat fund was distributed.

0rom the accessibility, the respondent were answered the

questionnaires that used Internet banking to pay akat was effective,

paying the akat through salary deduction was easier, service of paying

akat was constantly improved, the process of paying akat at &AI

was much easier, do not need to wait a long time to pay akat at &AI,

and the operation time at &AI gave comfort to you. 'he highest mean

was +."+(87; ".9$%, most of the respondent are agree with the service

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of paying akat is constantly improved. Fhile, the lowest mean was

.$9 (87; #.#"+%.'he respondent are not agree with the using Internet

banking to pay akat is more effective and easy.

'he last one was the level satisfaction among akat payers in ota

Gharu, elantan. 'he highest rated statement of dependent variable

was J6verall, I am highly satisfied with management of akat in ota

Gharu, elantan: mean score +."9 (87; ".DE%. 'he lowest mean was

.9 (87; "."9% which I am satisfied with the website services of akat

management in ota Gharu, elantan. 'hese results show akat payers

in ota Gharu, elantan were satisfied with management of akat at

&AI.

$.!.+ @earson Correlation Coefficient Analysis

Gased on the result in chapter +, researcher agrees that independent

variable such mode of payment, competence level and accessibility

were the factor that influence the dependent variable which was level of

satisfaction among akat payers in ota Gharu, elantan. In order to

prove relationship between the independent variable and dependent

variable, researcher has come out with the @earson correlation

coefficient analysis to test the hypothesis and the results shows

relationship between the independent variable and dependent variable.

'he correlation coefficient for mode of payment and level of satisfaction

among akat payer in ota Gharu, elantan was ".!DU indicated that

their relationship is small but definite relationship. 0urthermore, the

significant level of both variables are "."#E which was less than ".$, this

indicate that there is a significant relationship between the mode of

payment and level of satisfaction among akat payer in ota Gharu,

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elantan. &ode of payment also plays a role of level of satisfaction

among akat payer in ota Gharu, elantan. 8o, the hypothesis was

supported which there was relationship between mode of payment and

level of satisfaction among akat payer in ota Gharu, elantan.

esearcher has achieve the objective to determine the relationship

between for mode of payment and level of satisfaction among akat

payer in ota Gharu, elantan

Le=t, correlation coefficient for competence level and level of

satisfaction among akat payer in ota Gharu, elantan was ".$!U

indicated that their relationship was moderate relationship. It shows that

competence level plays a role in level of satisfaction among akat payer

in ota Gharu, elantan. 8o, its show that level of competence effect the

level of satisfaction among akat payers in ota Gharu, elantan.

8ignificant level of both variables are ".""" which was less than ".$, this

indicate that there was a significant relationship between the

competence and level of satisfaction among akat payer in ota Gharu,

elantan. esearcher had achieved the objective to determine the

relationship between for level of competence and level of satisfaction

among akat payer in ota Gharu, elantan.

0urthermore, correlation coefficient for accessibility and level of

satisfaction among akat payer in ota Gharu, elantan was ".++9U

indicated that their relationship is moderate relationship. 8o, its show

that accessibility plays a role in level of satisfaction among akat payer

in ota Gharu, elantan. 0urthermore, the significant level of both

variables are ".""" indicate that there was a significant relationship

between the accessibility and level of satisfaction among akat payer in

ota Gharu, elantan. 8o, the hypothesis was supported which was

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there is relationship between accessibility and level of satisfaction

among akat payer in ota Gharu, elantan. 8o, researcher had

achieved the objective to determine the relationship between for

accessibility and level of satisfaction among akat payer in ota Gharu,

elantan.

2.* L!+!t#t!on

#. 'he respondents in this study included limitation #"" who pay the akat. If the

subject were drawn more than #"" respondents, the results would be

generalied.!. Inadequate cooperation from respondent because not all respondents may will

to show commitment and support in this study. 8ome of respondents are not

willing to answer the questionnaire and they will mark the answer without

reading the question properly which make the questionnaire not valid.. 0inancial constraint because this study cost a lot of money. In order to achieve

this study, researcher used their own money for cost of printing, photocopying

cost, the cost of papers and etc.

2. I+5-!#t!on

Gased on this research, akat organiation especially &AI can improve their

services quality. 'hey can fi= their weakness point and always improve their

system and quality services. 'his research also provides useful information to

the respondent to understanding about all the methods that can be used to pay

the akat. 'he respondent also e=pose with the information about the akat

management such as where the akat fund was used, how they distributed the

akat fund, what is the amount of akat fund that has been used and how much

the balance of akat fund. Gased on this study, the researchers also know is

the respondentHs level of satisfaction towards the akat organiation in ota

Gharu, elantan.

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2.2 R(o++(nd#t!on/

After completing this study, the researchers have found out that there were

some spaces for improving the methods to pay akat by akat organiation.

And also to ensure that akat organiation can do an effective management of

the akat distribution and collection.

#. Continue 6perating oursakat organiations should continue operating time to pay akat. 0or e=ample,

akat organiations should continue the operation time to pay akat until night.

It is important to facilitate to the worker which working on office hours, so that

they can pay the akat after work, and they can also do not rush to pay akat

during office hour.

!. &oving Counter 'o @ay akat 8hould Ge


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at weekends, so it will make easier and akat payer who work can pay the

akat at the weekends and they do not need to apply off day to pay akat.

9. Improve 0acilitiesakat organiation need to improve their facilities such as increase the number

of counter payer and chair for akat payer who is waiting their turn to pay the

akat. Fhen number of counter increase, it will make the process of paying the

akat will easier and faster.A similar study should be conducted of customer in different geographic areas

(outside elantan% to identify level satisfaction specific to geographic territory.

D.


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REFERENCES

A. @arasuraman, K. A. ., / 4eonard 4. Gerry. A Conceptual 1uality and for &odel of

8ervice And Its Implications

0uture esearch. The 1ournal of #arketing,


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3ate, . (!""E*!"#$%. @arametric and Lon*@arametric 'ests. from

http;QQwww.researchgate.netQpostQ@arametricXandXnon*parametricXtests

air -r, -. 0., Folfinbarger, &., &oney, A. ., 8amouel, @., / @age, &. -. (!"#$%.

=ssentials of business research methods; outledge.

uda. (!"#$%. Almsgiving*akat. About +eligion and !pirituality. from

http;QQislam.about.comQodQakatQpQakat.htm

ussain, &., / airi, &. (!""%. eberkesanan sistem agihan akat; 8uatu pandangan

awal.

-ohari, 0., Ai, A., idhwan, &., Ali, &., / 0ahme, A. (!"#+%. A eview 6n 4iteratures

of akat Getween !""*!"#.

aslam, 8. (!""+%. The advancement of e%0akat for delivering better uality service

and enhancing governance sphere of 0akat institution in #alaysia.

hamis, &. ., 8alleh, A. &., / Lawi, A. 8. Compliance Gehavior of Gusiness akat

@ayment in &alaysia; A 'heoretical


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&uda, . b., Awang, 7. &. 7. b., Fahab, 7. . A. . b. A., / Abai, 7. 8. b. A. @ersepsi

@engguna 4aman Feb 48 'erhadap @embayaran akat 8ecara Atas 'alian

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alms

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THE LEVEL SATISFACTION AND MODE OF ZAKAT PAYMENT IN KOTA BHARU, KELANTAN

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