Cadangan Mewujudkan Logo Pengiktirafan Zakat Perniagaan: Kajian Terhadap Usahawan Muslim di Selangor
A Proposal for Creating A Business Zakat Logo Recognition: A Study Among Muslim Entrepreneurs in Selangor
DOI:
https://doi.org/10.33102/jfatwa.vol10no1.24Keywords:
Usahawan Muslim, Logo Pengiktirafan Membayar Zakat Perniagaan, CSRAbstract
Abstract
The awareness of paying zakat among Muslim entrepreneurs in Selangor is still low. In fact, the study found that the contribution of business zakat collection is still low compared to the payment of income zakat in Selangor. This phenomenon will actually reduce the space and potential distribution of zakat by Selangor Zakat Board (LZS) that can be more comprehensive and fair. The question is whether this issue can be resolved by the LZS by introducing a form of obedience paying business zakat awards in the form of a specific logo? Of course, the award of this logo is as recognition to the organizations that adhere consistently paying business zakat and has carried out corporate social responsibility (CSR). The logo is actually a form of good corporate image to an organization that is likely to be a form of product marketing medium to the public and will ultimately benefit the economy. Therefore, this study aims to measure the impact of the introduction of this logo to the entrepreneurs’ possibilities to pay business zakat. The study also tested several variables that affect the adherence of paying business zakat including the attitude of entrepreneurs, corporate image, as well as a factor of economic profitability. The study interviewed 210 Muslim entrepreneur respondents in Klang and Petaling, Selangor. A model of compliance payment of zakat was built by inserting variable paying zakat compliance logo. The study found that the awareness of paying business zakat is still low, but if the introduction of a compliance logo to pay business zakat was introduced by LZS, there is a possibility that the corporate zakat payment will increase. The study found that the proposals to create this logo have reacted positively and significantly correlated with the formation of the identity and CSR image of an organization or company. Some implications are also being discussed in this study.
Keywords: Muslim entrepreneur, Recognition logo of paying business zakat, Corporate Social Responsibility (CSR).
Abstrak
Kesedaran membayar zakat perniagaan dalam kalangan usahawan Muslim di Selangor masih lagi rendah. Malah kajian ini mendapati sumbangan kutipan zakat perniagaan juga masih lagi rendah berbanding pembayaran zakat pendapatan di Selangor. Fenomena ini sebenarnya akan mengurangkan ruang dan potensi pengagihan zakat oleh Lembaga Zakat Selangor (LZS) yang lebih menyeluruh dan adil. Persoalannya adakah isu ini dapat diatasi oleh pihak LZS dengan memperkenalkan satu bentuk anugerah kepatuhan membayar zakat perniagaan dalam bentuk logo tertentu. Sudah pastilah penganugerahan logo ini sebagai satu pengiktirafan kepada organisasi yang patuh membayar zakat perniagaan secara konsisten dan telah menjalankan tanggungjawab sosial syarikat (CSR). Logo ini sebenarnya merupakan satu bentuk imej korporat yang baik kepada sesebuah organisasi yang berkemungkinan menjadi satu bentuk medium pemasaran produk kepada masyarakat dan akhirnya akan mendapat keuntungan ekonomi. Justeru kajian ini bertujuan untuk mengukur kesan cadangan pengenalan logo ini terhadap kemungkinan usahawan tersebut membayar zakat perniagaan. Kajian ini juga turut menguji beberapa pemboleh ubah yang lain yang mempengaruhi kepatuhan membayar zakat perniagaan termasuklah faktor sikap usahawan, imej korporat, serta faktor untung ekonomi. Kajian menemu bual seramai 210 responden usahawan Muslim di daerah Klang dan daerah Petaling, Selangor. Satu model kepatuhan pembayaran zakat perniagaan dibina dengan memasukkan pemboleh ubah logo kepatuhan membayar zakat. Hasil kajian mendapati kesedaran membayar zakat perniagaan masih lagi rendah namun sekiranya pengenalan logo kepatuhan membayar zakat ini diperkenalkan oleh LZS, kajian mendapati kemungkinan berlaku peningkatan dalam pembayaran zakat korporat. Kajian mendapati cadangan-cadangan mewujudkan logo ini mendapati reaksi yang positif dan mempunyai hubungan yang signifikan dengan pembentukan identiti serta imej CSR sesebuah organisasi atau syarikat. Beberapa implikasi kajian turut dibincangkan dalam kajian ini.
Kata kunci: Usahawan Muslim, Logo Pengiktirafan Membayar Zakat Perniagaan, CSR
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