Charitable giving appears to be one of the most critical approaches to mitigating the impact of the global crisis such as coronavirus disease (COVID-19) on the poor and vulnerable people in Malaysia. Therefore, this study investigates the influences of religiosity, subjective norms, and attitude on donation intention among Malaysian Muslims during the coronavirus disease (COVID-19) lockdown in Malaysia. This study obtained a primary dataset consisting of 328 responses among Muslims throughout 14 states and the Federal Territories of Malaysia. Partial least square-structural equation modeling (PLS-SEM) were employed to analyze the primary data. Consequently, the results have found that religiosity and attitude are significant factors that directly predict monetary donation intention. Furthermore, attitude acted as a mediator in the relationship between religiosity and subjective norms on Malaysian Muslims’ donation intention. Ultimately, this study proposed relevant policies to identify specific factors that affect the donation intention as a practical response for vulnerable groups impacted by COVID-19 in Malaysia.

This study employs bibliometric analysis, i.e., a kind of data analytics for evaluating scholarly publications, to evaluate journal publishing management issues in the Southeast Asian context. A total of 500 Scopus-indexed documents from Jurnal Pengurusan were sampled. The finding reveals that Malaysia is the most prominent country in terms of author affiliation, country performance, and keyword appearance. The collaboration among the authors of the sampled journal is primarily from the Asian continent, with a few from Australia. The topics of this journal have incrementally evolved from conventional to contemporary issues. This journal has made substantial contributions to the subject of Islamic finance and business, which is congruent with Malaysia’s role as a global center of Islamic finance. In addition, some contemporary subjects, such as blockchain, metaverse, and fintech, have emerged, demonstrating the relevance of this journal coverage to the contemporary management issues occurring in the financial markets worldwide. This study provides a critical novelty in the assessment of scholarly publications on management issues in the Southeast Asian context with Jurnal Pengurusan as the case.

The objective of this Systematic Literature Review (SLR) is to review the impact of zakat distribution on the development of asnaf (zakat recipients), using a logical framework to analyze the relationships between zakat inputs, distribution processes, and outcomes. The study follows the PRISMA protocol, comprising four stages: identification, screening, eligibility, and inclusion. Out of 947 articles retrieved, 651 were excluded, and after a detailed review, 44 articles published between 2020 and 2024 in the fields of economics and management were selected. Quality appraisal was conducted using the Mixed-Method Appraisal Tool (MMAT), and thematic data extraction was done inductively, validated by two experts. Thematic data extraction was performed inductively, and validation was provided by two experts to ensure the relevance and accuracy of the findings aligned with a logic model. The findings highlight three key areas of asnaf development programs: economic, educational, and health dimensions, alongside innovation and digital technology applications. Although these programs show positive effects on behavior and contribute to poverty alleviation, some have produced mixed outcomes, indicating that improvements are still needed in the implementation of productive zakat. This study offers practical insights for policymakers by identifying effective strategies for managing inputs to generate outputs that align with desired outcomes. It also outlines key directions for future research, including the development of asnaf career programs for economic empowerment, evaluations of educational initiatives targeting asnaf children, and the integration of Conditional Cash Transfer (CCT) models to address poverty and behavioral challenges more effectively.

Purpose − The study aims to determine what factors influence the use of technology in zakat institutions in Indonesia using the Technological, Organizational, Environmental (TOE) model. Methodology − This research is based on a quantitative online survey of 125 amils at zakat institutions in Indonesia. The sample consisted of 55% men and 45% women. Data were analyzed using SPSS 26 and PLS-SEM to test variables and hypotheses. Findings − The results showed that organizational readiness and external pressure have a significant positive impact on the use of technology in zakat institutions. Interestingly, Information Technology (IT) infrastructure and interoperability do not significantly affect technology usage because technology users want it to be easy-to-understand and easy-to-use. Thus, an easy-to-understand and easy-to-use technology give an excellent opportunity to achieve the zakat institution's goals. Originality − This study is one of the first to examine the impact of the variables in the TOE Model on technology usage in Indonesian zakat institutions during the COVID-19 pandemic. Research limitations − This study was conducted using cross-sectional data, which has limitations in explaining the relationship between variables that are likely to change over time. In addition, some respondents were not familiar with the proposed questionnaire. Lack of understanding may cause respondents to answer questions improperly. Practical implications − The results are essential for all stakeholders of zakat institutions, especially policymakers, to increase the use of technology to affect the performance of zakat institutions in the context of the realization of zakat, infaq, sadaqah (ZIS) collection in Indonesia.

Pembayaran Zakat Pendapatan Melebihi Kadar Kewajipan Zakat: Kajian dalam Kalangan Kakitangan Kerajaan di Malaysia

Kajian mengenai tahap kepercayaan pihak berkepentingan terhadap institusi yang menguruskan harta wakaf amat penting pada ketika ini. Ia bertujuan untuk memastikan keberkesanan pengurusan harta wakaf dalam semua aspek adalah seiring dengan pencapaiannya. Memandangkan institusi wakaf merupakan sebuah organisasi yang sangat penting dalam pembangunan ekonomi umat Islam, maka tahap kepercayaan pihak berkepentingan terhadapnya perlu dikenalpasti. Pelantikan Ejen Pentadbir Wakaf sebagai ejen kutipan wakaf berbentuk tunai oleh Majlis Agama Islam Negeri (MAIN) merupakan pemangkin dalam membantu meningkatkan jumlah pengumpulan harta wakaf terutamanya wakaf yang berbentuk tunai. Sehubungan dengan itu, tahap kepercayaan masyarakat untuk menyumbangkan wakaf tunai melalui pihak ini kesan daripada pengetahuan serta hebahan dan promosi yang dilakukan perlu dikaji untuk melihat dengan lebih jelas tanggapan ini di kalangan masyarakat. Kajian ini telah dianalisis melalui kaedah analisis deskriptif dengan sampel data diperoleh menggunakan teknik sampel kemudahan (convenient sampling) dengan mengedarkan soal selidik secara atas talian (online survey) terhadap responden yang merupakan penjawat awam yang bekerja di Wilayah Persekutuan Putrajaya. Hasil kajian mendapati faktor Hebahan Berkenaan Wakaf Tunai Oleh Ejen Pentadbir Wakaf dan Pengetahuan Berkenaan Ejen Pentadbir Wakaf adalah signifikan mempengaruhi masyarakat untuk menyumbangkan wakaf tunai melalui Ejen Pentadbir Wakaf.