Behavioural response patterns on the organisational factors influencing compliance behaviour of business zakat / Mohd Rahim Khamis

Khamis, Mohd Rahim (2016) Behavioural response patterns on the organisational factors influencing compliance behaviour of business zakat / Mohd Rahim Khamis. Journal of Contemporary Islamic Studies, 2 (1). pp. 69-84. ISSN 2289-9634

Abstract

Organisational factors and compliance behaviour of business zakat have a significant relationship as revealed by a number of studies. However, lack of study focused on respondents' response on the organisational factors influencing compliance behaviour of business zakat. Hence, the main objective of this study is to investigate the behavioural response patterns on the organisational factors influencing compliance behaviour of business zakat. A total of 276 questionnaires were collected from SMEs entrepreneurs in Selangor. The Rasch Measurement Model was employed to analyse the data. The results showed Person Item Distribution Map (PIDM) illustrates 46 percent of owners of SMEs complies with paying business zakat while 54 percent denoting the group that did not comply with paying business zakat. The finding of this study implies the significance of Rasch Measurement Model in explaining the patterns of respondents' response is able to explain organisational factors influencing compliance behaviour of business zakat among SMEs. This study suggests that future research in the same area to employ Rasch Measurement Model as this method is suitable to analyse items and respondents of a study.

Metadata

Item Type: Article
Creators:
CreatorsID Num. / Email
Khamis, Mohd RahimUNSPECIFIED
Divisions: Universiti Teknologi MARA, Shah Alam > Academy of Contemporary Islamic Studies (ACIS)
Journal or Publication Title: Journal of Contemporary Islamic Studies
Journal: UiTM Journal > Journal of Contempory Islamic Studies
ISSN: 2289-9634
Volume: 2
Number: 1
Page Range: pp. 69-84
Official URL: https://jcis.uitm.edu.my/index.php
Item ID: 16534
Uncontrolled Keywords: Zakat, Compliance, Business Zakat, Rasch Measurement, Model.
URI: http://ir.uitm.edu.my/id/eprint/16534

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