• ISSN: 2301-3567 (Print), 2972-3981 (Online)
    • Abbreviated Title: J. Econ. Bus. Manag.
    • Frequency: Quarterly
    • DOI: 10.18178/JOEBM
    • Editor-in-Chief: Prof. Eunjin Hwang
    • Executive Editor: Ms. Fiona Chu
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HOME > Archive > 2015 > Volume 3 Number 2 (Feb. 2015) >
JOEBM 2015 Vol.3(2): 282-286 ISSN: 2301-3567
DOI: 10.7763/JOEBM.2015.V3.195

Efficiency of Islamic Institutions: Empirical Evidence of Zakat Organizations’ Performance in Malaysia

Abd Halim Mohd Noor, Mohamed Saladin Abdul Rasool, Rozman Md. Yusof Siti Mariam Ali, and Rashidah Abdul Rahman

Abstract—Measuring performance is an essential element of assessing an organizations ability to meet its goals. Dimensions typically measured are quality, time and cost. The objective of the paper is to propose a multidimensional performance measurement of zakat organizations, incorporating various dimensions such input, process, output and outcome. The model proposes a process approach in measuring the performance of zakat organizations. In the process approach, task accomplished by zakat organizations is cumulative of four components namely input, process, output and outcome. The study employ index as a method of measurement due to its ability to measure magnitude of change over time or place. A total of 303 respondents participated in this survey. The respondents comprise of zakat beneficiaries, staff, and head of departments and stakeholders of two zakat institutions. The finding indicates adequate resources or input were available to organizations. Performances of business zakat assistances showed a remarkable importance of types of programs available. A comparison between the two zakat organizations was also highlighted. In general, this study reports that the concerned zakat organizations through their assistance were able to upgrade their beneficiaries to a better quality of life.

Index Terms—IKaZ model, performance indicators, performance measurement, Zakat management, Zakat organizations.

Abd Halim Mohd Noor, Mohamed Saladin Abdul Rasool, and Rozman Md Yusof are with the Zakat Research Institute of Malaysia, Universiti Teknologi MARA, 78000 Alor Gajah, Malacca, Malaysia (e-mail: drabdhalim@bdrmelaka.uitm.edu.my, drhalimnoor@gmail.com, saladin@melaka.uitm.edu.my, rozman@melaka.uitm.edu.my).
Rashidah Abdul Rahman is with the Accounting Research Institute of Malaysia, Universiti Teknologi MARA, 40450 Shah Alam, Selangor, MALAYSIA. (e-mail: shidah@salam.uitm.edu.my)
Siti Mariam Ali is with the Institute of Malaysia, Universiti Teknologi MARA, 78000 Alor Gajah, Malacca, Malaysia (e-mail: smali@melaka.uitm.edu.my).

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Cite: Abd Halim Mohd Noor, Mohamed Saladin Abdul Rasool, Rozman Md. Yusof Siti Mariam Ali, and Rashidah Abdul Rahman, "Efficiency of Islamic Institutions: Empirical Evidence of Zakat Organizations’ Performance in Malaysia," Journal of Economics, Business and Management vol. 3, no. 2, pp. 282-286, 2015.

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