Buku ini memaparkan maklumat mengenai faktor yang mempengaruhi gelagat kepatuhan zakat pendapatan... more Buku ini memaparkan maklumat mengenai faktor yang mempengaruhi gelagat kepatuhan zakat pendapatan penggajian. Kandungannya kaya dengan sorotan literatur gelagat kepatuhan dan hasil kajian yang telah dilakukan di negeri Kedah, termasuk perbandingan beberapa urusan zakat di Malaysia dengan beberapa negara Islam yang lain. Sesuai dibaca oleh semua lapisan masyarakat yang berilmu, khususnya mereka yang sedang melakukan penyelidikan dalam bidang sosial. Buku ini juga, boleh dijadikan rujukan bagi kaedah penyelidikan. Buku ini juga boleh menjadi panduan kepada mereka yang terlibat dengan urusan zakat dalam merangka polisi kutipan zakat bagi pendapatan penggajian. Selain boleh menjadi sumber rujukan pelajar di peringkat universiti untuk tujuan pengayaan ilmu atau penyelidikan, buku ini juga diharap dapat membantu semua lapisan masyarakat dalam usaha memahami zakat pendapatan penggajian.
Study on attitude towards regulated social activities have been carried out in many areas (such a... more Study on attitude towards regulated social activities have been carried out in many areas (such as tax and zakah payment). However, many of these studies applied a single score of attitude in their analyses. Such a procedure, to some researchers is considered less informative, especially in the study of a complex attitude which has several dimensions. Many researchers have suggested that attitude towards a complex object should be studied by decomposing the object or issue into smaller and less complex elements on the basis of component parts, specific functions, or particular contexts. Thus, this paper offers a comparative study of outcomes between attitude measured by a single summative score and attitude measured by multidimensional factor scores. The object of attitude in this paper is zakah on employment income by eligible Muslim. In the first approach, a total of 24 items of attitude were used to represent the single score of attitude. In the second approach, principal compone...
Issues In Social And Environmental Accounting, 2010
The purpose of this study is to investigate the difference in the CSR perceived by the actors in ... more The purpose of this study is to investigate the difference in the CSR perceived by the actors in the Indonesia economy represented by managers working in state-owned companies (BUMN) and non state-owned companies. The unit of analysis in this study is Indonesian managers. The population of this study is all Indonesian managers working in the Jakarta stock exchange’s listed companies and in state-owned companies. Based on the mean difference analysis, the result is that there is no difference of CSR perceived by managers working in SOC and POC. The rank of CSR dimensions perceived by managers is as follows: (1) corporate governance, (2) customer, (3) employment, (4) community and society, (5) environment, (6) human rights,<br />and (7) controversial business. <br /><br />
Issues In Social And Environmental Accounting, 2011
To have better understanding of compliance behavior of individual taxpayers in developing countri... more To have better understanding of compliance behavior of individual taxpayers in developing countries especially Nigeria, this study is undertaken primarily to test relationship between taxpayers’ perception<br />about public governance quality and their compliance behavior as well as to<br />determine whether the relationship is moderated by financial condition and risk preference individually and jointly. This study involved a survey of individual taxpayers’ opinion, perception and behavior about public governance quality as well as tax compliance. The major finding of<br />this study is that public governance quality has significant positive relationship with tax compliance behavior. The study also indicates that risk preference has strong negative moderating effect on the relationship between public governance quality and tax compliance behavior. Administration of income tax in Nigeria is characterized by low compliance level and therefore, there is no doubt tha...
The objective of this study is to determine the internal auditors’ readiness to be a whistleb-low... more The objective of this study is to determine the internal auditors’ readiness to be a whistleb-lower.For over 20 years, many researchers across the disciplines have done research that examined issues related to whistle-blowing but there have been limited research themes on the internal auditors as whistle-blowers being carried out.This study examined the relationship between organizational-professional conflict, social influence, self-efficacy, and intention towards whistle-blowing.In doing so, the study also explored two aspects of moderating interaction of moral obligation and awareness.This study utilized the Theory of Planned Behavior model as a research framework as it is widely accepted as a general framework for predicting behavioral intentions.This study applied the method of random sampling based on list given by the Institute of Internal Auditors Malaysia (IIAM).The questionnaires were distributed to auditors by mail.A total of 115 auditors participated in this study.This research provides evidence that the auditors with professional conflict awareness will have higher intention towards whistle-blowing.The findings also indicate that there are moderating effects of organizational moral obligation in the relationship between organizational conflict and intention towards whistle-blowing reporting.Specifically, the results indicate that with low level of moral obligation, auditors are more likely and have more intention to blow the whistle in the presence of fraud or wrongdoing in the organization. Finally, auditors who have high level of self-awareness will have high intention towards whistle-blowing reporting when dealing with professional conflict.As a conclusion, based on the analysis, auditors who experience professional conflict, social influence and self-efficacy (without being influenced by the moderator) will only intend towards whistle-blowing reporting if deemed necessary.In addition, auditors who encounter professional conflict and at the same time have high level of statutory moral obligation and self-awareness will have higher intention towards whistle-blowing reporting.
Kajian ini menggunakan teori gelagat terancang yang diperkenalkan oleh Ajzen (1991) bagi memahami... more Kajian ini menggunakan teori gelagat terancang yang diperkenalkan oleh Ajzen (1991) bagi memahami niat dan gelagat kepatuhan zakat perniagaan di kalangan peniaga. Faktor-faktor asas teori gelagat terancang seperti sikap, norma subjektif, kawalan gelagat ditanggap, niat dan gelagat diaplikasikan dalam kajian ini. Analisis regressi berbilang (multiple regression analysis) digunakan bagi menguji model niat dan gelagat kepatuhan zakat perniagaan. Keputusan kajian ke atas 108 peniaga sekitar negeri Perlis menunjukkan bahawa model kajian ini adalah konsisten dengan saranan teori gelagat terancang. Faktor niat dan kawalan gelagat ditanggap didapati mempunyai hubungan signifikan dengan gelagat kepatuhan zakat perniagaan (R = 0.35). Niat gelagat kepatuhan pula dipengaruhi oleh sikap terhadap zakat perniagaan, norma subjektif dan kawalan gelagat ditanggap (R = 0.46). Faktor sikap merupakan faktor penentu utama niat gelagat dan diikuti dengan kawalan gelagat ditanggap serta norma subjektif. Implikasi terhadap teori dan juga kepada pembuat dasar turut dibincangkan.
Reports show that compliance level of zakah among qualified Muslim employees is relatively low. O... more Reports show that compliance level of zakah among qualified Muslim employees is relatively low. One of the factors that has contributed to this phenomenon is the attitude of individuals. Literature has indicated that individual attitude towards regulated social activities influences his compliance behaviour in such activities. However, attitude towards regulated social activities is considered complex in nature. Due to this complexity, many researchers have suggested that attitude should be studied by dividing an object or issue into smaller and less complex elements on the basis of component parts, specific functions, or particular contexts. Thus, this study attempts to discover some components of attitude towards zakah on employment income and their implications to the compliance behaviour. Synthesis of literature suggests that studies on attitude and understanding its impact on behaviour may help one to formulate management strategies to increase the compliance level. This paper presents several components of attitude towards zakah on employment income and their impact on the compliance behaviour. The components of attitude were determined by using Factor Analysis on the 24 attitude items. Each factor was then named and treated as a new variable, which was then tested to see if any relationship exists with the compliance behaviour. The findings of this study indicate that attitude towards zakah on employment income can be divided into five categories, namely, General Attitude, Positive Attitude, Uncertain Attitude, Conditional Attitude, and Technical Attitude. These five categories of attitude were tested by using logistic regression analysis to see their relationship with the compliance behaviour, which is simply the dichotomously measured variable, of zakah payment on income. The test results show that the second, third, and fourth categories of attitude were positively and significantly related to the compliance behaviour.
Isu keyakinan masyarakat Islam yang rendah terhadap institusi zakat agak membimbangkan. Tadbir ur... more Isu keyakinan masyarakat Islam yang rendah terhadap institusi zakat agak membimbangkan. Tadbir urus zakat yang tidak telus didakwa sebagai satu daripada faktor penyumbang terhadap permasalahan yang dihadapi. Justeru itu, kajian ini berhasrat untuk mengenal pasti pembentukan tadbir urus zakat yang baik dengan memberi fokus kepada ketelusan untuk menangani isu yang wujud. Setakat ini, kajian mengenai ketelusan tadbir urus institusi zakat tidak dijalankan secara mendalam dan ini memberi ruang untuk kertas ini memenuhi jurang yang ada. Kertas ini berbentuk konseptual di mana ianya akan mengulas dan membincangkan artikel-artikel yang berkaitan dengan ketelusan, tadbir urus dan zakat. Kemudiannya satu model konseptual akan dibangunkan sebagai cadangan penambahbaikan untuk institusi zakat. Kertas ini dapat memberikan maklumat tambahan kepada institusi zakat dan membantu institusi tersebut untuk menangani isu keyakinan masyarakat Islam yang rendah. Ini penting agar objektif zakat untuk menegakkan keadilan ekonomi dan sosial dapat dicapai. Kajian ini seterusnya bakal mencetus kajian empirikal di masa hadapan yang berkaitan dengan elemen ketelusan. Ia juga bertindak sebagai satu usaha untuk mengimarahkan penyelidikan di dalam bidang zakat. Hasil penemuan ini adalah relevan dan terpakai kepada Malaysia dan negara¬negara Islam yang lain.
Buku ini memaparkan maklumat mengenai faktor yang mempengaruhi gelagat kepatuhan zakat pendapatan... more Buku ini memaparkan maklumat mengenai faktor yang mempengaruhi gelagat kepatuhan zakat pendapatan penggajian. Kandungannya kaya dengan sorotan literatur gelagat kepatuhan dan hasil kajian yang telah dilakukan di negeri Kedah, termasuk perbandingan beberapa urusan zakat di Malaysia dengan beberapa negara Islam yang lain. Sesuai dibaca oleh semua lapisan masyarakat yang berilmu, khususnya mereka yang sedang melakukan penyelidikan dalam bidang sosial. Buku ini juga, boleh dijadikan rujukan bagi kaedah penyelidikan. Buku ini juga boleh menjadi panduan kepada mereka yang terlibat dengan urusan zakat dalam merangka polisi kutipan zakat bagi pendapatan penggajian. Selain boleh menjadi sumber rujukan pelajar di peringkat universiti untuk tujuan pengayaan ilmu atau penyelidikan, buku ini juga diharap dapat membantu semua lapisan masyarakat dalam usaha memahami zakat pendapatan penggajian.
Study on attitude towards regulated social activities have been carried out in many areas (such a... more Study on attitude towards regulated social activities have been carried out in many areas (such as tax and zakah payment). However, many of these studies applied a single score of attitude in their analyses. Such a procedure, to some researchers is considered less informative, especially in the study of a complex attitude which has several dimensions. Many researchers have suggested that attitude towards a complex object should be studied by decomposing the object or issue into smaller and less complex elements on the basis of component parts, specific functions, or particular contexts. Thus, this paper offers a comparative study of outcomes between attitude measured by a single summative score and attitude measured by multidimensional factor scores. The object of attitude in this paper is zakah on employment income by eligible Muslim. In the first approach, a total of 24 items of attitude were used to represent the single score of attitude. In the second approach, principal compone...
Issues In Social And Environmental Accounting, 2010
The purpose of this study is to investigate the difference in the CSR perceived by the actors in ... more The purpose of this study is to investigate the difference in the CSR perceived by the actors in the Indonesia economy represented by managers working in state-owned companies (BUMN) and non state-owned companies. The unit of analysis in this study is Indonesian managers. The population of this study is all Indonesian managers working in the Jakarta stock exchange’s listed companies and in state-owned companies. Based on the mean difference analysis, the result is that there is no difference of CSR perceived by managers working in SOC and POC. The rank of CSR dimensions perceived by managers is as follows: (1) corporate governance, (2) customer, (3) employment, (4) community and society, (5) environment, (6) human rights,<br />and (7) controversial business. <br /><br />
Issues In Social And Environmental Accounting, 2011
To have better understanding of compliance behavior of individual taxpayers in developing countri... more To have better understanding of compliance behavior of individual taxpayers in developing countries especially Nigeria, this study is undertaken primarily to test relationship between taxpayers’ perception<br />about public governance quality and their compliance behavior as well as to<br />determine whether the relationship is moderated by financial condition and risk preference individually and jointly. This study involved a survey of individual taxpayers’ opinion, perception and behavior about public governance quality as well as tax compliance. The major finding of<br />this study is that public governance quality has significant positive relationship with tax compliance behavior. The study also indicates that risk preference has strong negative moderating effect on the relationship between public governance quality and tax compliance behavior. Administration of income tax in Nigeria is characterized by low compliance level and therefore, there is no doubt tha...
The objective of this study is to determine the internal auditors’ readiness to be a whistleb-low... more The objective of this study is to determine the internal auditors’ readiness to be a whistleb-lower.For over 20 years, many researchers across the disciplines have done research that examined issues related to whistle-blowing but there have been limited research themes on the internal auditors as whistle-blowers being carried out.This study examined the relationship between organizational-professional conflict, social influence, self-efficacy, and intention towards whistle-blowing.In doing so, the study also explored two aspects of moderating interaction of moral obligation and awareness.This study utilized the Theory of Planned Behavior model as a research framework as it is widely accepted as a general framework for predicting behavioral intentions.This study applied the method of random sampling based on list given by the Institute of Internal Auditors Malaysia (IIAM).The questionnaires were distributed to auditors by mail.A total of 115 auditors participated in this study.This research provides evidence that the auditors with professional conflict awareness will have higher intention towards whistle-blowing.The findings also indicate that there are moderating effects of organizational moral obligation in the relationship between organizational conflict and intention towards whistle-blowing reporting.Specifically, the results indicate that with low level of moral obligation, auditors are more likely and have more intention to blow the whistle in the presence of fraud or wrongdoing in the organization. Finally, auditors who have high level of self-awareness will have high intention towards whistle-blowing reporting when dealing with professional conflict.As a conclusion, based on the analysis, auditors who experience professional conflict, social influence and self-efficacy (without being influenced by the moderator) will only intend towards whistle-blowing reporting if deemed necessary.In addition, auditors who encounter professional conflict and at the same time have high level of statutory moral obligation and self-awareness will have higher intention towards whistle-blowing reporting.
Kajian ini menggunakan teori gelagat terancang yang diperkenalkan oleh Ajzen (1991) bagi memahami... more Kajian ini menggunakan teori gelagat terancang yang diperkenalkan oleh Ajzen (1991) bagi memahami niat dan gelagat kepatuhan zakat perniagaan di kalangan peniaga. Faktor-faktor asas teori gelagat terancang seperti sikap, norma subjektif, kawalan gelagat ditanggap, niat dan gelagat diaplikasikan dalam kajian ini. Analisis regressi berbilang (multiple regression analysis) digunakan bagi menguji model niat dan gelagat kepatuhan zakat perniagaan. Keputusan kajian ke atas 108 peniaga sekitar negeri Perlis menunjukkan bahawa model kajian ini adalah konsisten dengan saranan teori gelagat terancang. Faktor niat dan kawalan gelagat ditanggap didapati mempunyai hubungan signifikan dengan gelagat kepatuhan zakat perniagaan (R = 0.35). Niat gelagat kepatuhan pula dipengaruhi oleh sikap terhadap zakat perniagaan, norma subjektif dan kawalan gelagat ditanggap (R = 0.46). Faktor sikap merupakan faktor penentu utama niat gelagat dan diikuti dengan kawalan gelagat ditanggap serta norma subjektif. Implikasi terhadap teori dan juga kepada pembuat dasar turut dibincangkan.
Reports show that compliance level of zakah among qualified Muslim employees is relatively low. O... more Reports show that compliance level of zakah among qualified Muslim employees is relatively low. One of the factors that has contributed to this phenomenon is the attitude of individuals. Literature has indicated that individual attitude towards regulated social activities influences his compliance behaviour in such activities. However, attitude towards regulated social activities is considered complex in nature. Due to this complexity, many researchers have suggested that attitude should be studied by dividing an object or issue into smaller and less complex elements on the basis of component parts, specific functions, or particular contexts. Thus, this study attempts to discover some components of attitude towards zakah on employment income and their implications to the compliance behaviour. Synthesis of literature suggests that studies on attitude and understanding its impact on behaviour may help one to formulate management strategies to increase the compliance level. This paper presents several components of attitude towards zakah on employment income and their impact on the compliance behaviour. The components of attitude were determined by using Factor Analysis on the 24 attitude items. Each factor was then named and treated as a new variable, which was then tested to see if any relationship exists with the compliance behaviour. The findings of this study indicate that attitude towards zakah on employment income can be divided into five categories, namely, General Attitude, Positive Attitude, Uncertain Attitude, Conditional Attitude, and Technical Attitude. These five categories of attitude were tested by using logistic regression analysis to see their relationship with the compliance behaviour, which is simply the dichotomously measured variable, of zakah payment on income. The test results show that the second, third, and fourth categories of attitude were positively and significantly related to the compliance behaviour.
Isu keyakinan masyarakat Islam yang rendah terhadap institusi zakat agak membimbangkan. Tadbir ur... more Isu keyakinan masyarakat Islam yang rendah terhadap institusi zakat agak membimbangkan. Tadbir urus zakat yang tidak telus didakwa sebagai satu daripada faktor penyumbang terhadap permasalahan yang dihadapi. Justeru itu, kajian ini berhasrat untuk mengenal pasti pembentukan tadbir urus zakat yang baik dengan memberi fokus kepada ketelusan untuk menangani isu yang wujud. Setakat ini, kajian mengenai ketelusan tadbir urus institusi zakat tidak dijalankan secara mendalam dan ini memberi ruang untuk kertas ini memenuhi jurang yang ada. Kertas ini berbentuk konseptual di mana ianya akan mengulas dan membincangkan artikel-artikel yang berkaitan dengan ketelusan, tadbir urus dan zakat. Kemudiannya satu model konseptual akan dibangunkan sebagai cadangan penambahbaikan untuk institusi zakat. Kertas ini dapat memberikan maklumat tambahan kepada institusi zakat dan membantu institusi tersebut untuk menangani isu keyakinan masyarakat Islam yang rendah. Ini penting agar objektif zakat untuk menegakkan keadilan ekonomi dan sosial dapat dicapai. Kajian ini seterusnya bakal mencetus kajian empirikal di masa hadapan yang berkaitan dengan elemen ketelusan. Ia juga bertindak sebagai satu usaha untuk mengimarahkan penyelidikan di dalam bidang zakat. Hasil penemuan ini adalah relevan dan terpakai kepada Malaysia dan negara¬negara Islam yang lain.
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