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Essay: Understanding the Determinants of Trust on Zakat Institutions Among Muslims in Kota Bharu, Kelantan

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CHAPTER 1 : INTRODUCTION

1.1 Introduction

This chapter discuss on the introduction of the study of ‘The Determinant of Trust on Zakat

Institutions among the Muslim’ in Kota Bharu,Kelantan.  This includes the background of study,

problem statement, theoretical framework, hypothesis, research questions and research

objectives. The scope of study, significance of study, limitation of study and definition of key  terms

and concepts have also been discussed in this chapter.

1.2 Background of the Study

Zakat or known as Islamic social tax is one of the five basic pillars in Islam and one of the

obligation in Islam for all Muslims to pay it. The general meaning of zakat is to increase, to grow, to

purify and to offer peace.  The literal meaning of Zakat is ‘to cleanse’ or ‘purification’. In the Islamic

faith, Zakat means purifying your wealth for the will of Allah SWT to acknowledge that everything we

own belongs to Allah SWT and to work towards the being the better muslim.

The management of zakat was one of the responsibilities of Muslim leader in Islamic era until the

crash of the last Muslim caliphate in Turkey in the early twentieth century.  Zakat is the first

universal welfare system in history that create  success a and playing a big role in helping the poor.  

The importance of zakat for the development of the community, especially the poor is undeniable.  

Zakat not only serves to help the poor  but also to improve the social and economic status of

Muslims as a whole.

In Malaysia, zakat laws were enacted under the Laws of Islamic Governance for States and for the

Federal Territories, it is under the Administration of Islamic Law (Federal Territories) Act 1993 (Act

505) (Mahmood 2003). Typically, the enforcement of the law is under the management  of the

State’s Islamic Affairs Department (JHEIN).  Baitul Mal or the zakat department that was established

under JHEIN, are given the responsibility to manage and administer the zakat system.  The power of

Baitul Mal are assessment work, distribution and collection of zakat. Each state has its own laws and

because the laws of each zakat state are formulated by State Islamic Religious Council (Majlis Agama

Islam Negeri or SIRC). For example, Zakat Kedah is run by the Kedah state’s Department of Zakat

(Bakar 1998) which is coordinated by the zakat committee of the state. All Muslims whose wealth is

above the minimum zakat limit (nisab) are obligatory or compulsory  to pay zakat based on this

verses :

True piety is this: to believe in God, and the Last Day, the Angels, the Book, and the Prophets, to give of one’s substance, however cherished, to kinsmen, and orphans, the needy, the traveler, beggars, and to ransom the slave, to perform the prayer, to pay the zakat.’ (Qur’an 2:177)

Next, the distribution of zakat can help the government to boost economic  activity through

an increase  of the individual purchasing power that will decrease the number of  poverty in our

community.  Muslims who gain excess wealth are compulsory to pay zakat and this fund of zakat will

be delivered to eight beneficiaries known as asnaf group with the priority given to the poor and

needy.

In the Quran underlined in Surah Al Taubah verse 60 states about the principle of zakat distribution :

‘Alms are for the poor and the needy, and those employed to manage the (funds) for those whose hearts have been (recently) reconciled (to Truth) for those  in bondage and in debt in the cause of Allah and for the wayfarer: (thus is it) ordained by Allah, and Allah is full of knowledge and wisdom’. (Maheran Zakaria, 2004).

Based on the above verses, there are eight types of zakat recipients, which are poor (Miskin), the

needy(Fakir), zakat official (Amil), debtors (al-Gharimin), those whose hearts are reconciled to Islam

(Muallaf),slaves  and captives (al-Riqab), for the cause of Allah (Fisabilillah), and travellers(Ibnu

 Sabil). The details are as follows:

1. Masakin ‘group of  the poor people whose average  income are between RM 400 ‘ RM 700

for every household in the Malaysian context.

2. Faqir ‘ under this group of people whose property is below the nisab of household.  They

are considered poor and need other people’s help to survive, either because of their physical

inability, old age or others.  In the context of Malaysian income measurement, the poverty

line income (PLI) is RM 600 a month per household (4-6 people) in Malaysia.

3. Amil ‘ individual who work in administering and managing matters related to zakat.This

category are the officers and members of the staff appointed by the state to manage zakat

matters such as calculation, collection and disbursement.  This group of people is required to

be paid using the zakat fund.

4. Riqab ‘ slaves who are permitted to work for remuneration and have an agreement from

their Master  to purchase their freedom on payment of agreed amount.

5. Gharimin ‘ people who are in debt  and have no resources to pay their debts considered

acceptable in Islam.

6. Muallafat al Qulub ‘ those people in this category include those who have close relationship

and strong commitment to solidify Islam such as the newly converts.  The gift of zakat is

hoped to strengthen their faith and creates a sense of belonging among Muslims to help the

needy.

7. Ibn Sabil ‘ persons who are travellers and during the course of their journey do not possess

basic necessities, though they are well to do at home.  They could be given Zakat in order to

fulfil travel needs to return home.

8. Fi sabilillah ‘ fighters in the cause of Allah to promote Islam such as students and those

who are in the war to protect Islamic countries from the invasion of enemies of Islam.

Zakat institutions in Malaysia have complemented the government’s role in aiding the poor and the

needy Muslims. Zakat institutions have made many improvements such as infrastructure, human

capital, delivery system and government transparency did enhance their delivery system.  However,

cases and issues about ineffectiveness of zakat fund been talked continuously by the public (Ab

Rahman et al., 2012).The zakat institutions in most Muslim countries will be in low level of zakat

collection because of lack of trust to zakat institutions by zakat payers.  This is because some

researchers are not fully confident in zakat institutions.  

Nowadays, issue of lack of public confident towards zakat institutions is keep on increasing.  So, the

issue will attracts a lots of realization especially from zakat  payers or Muslim society.  Therefore,

every year, there are many complaints about the zakat institutions were reported in media

especially regarding the matters of zakat collection and distribution.  For example, the latest incident

involving a single mother who was offered a cheque from a priest after her application for zakat fund

being rejected, make this issue become more sensational (Harian Metro, March 4, 2010).

Eventhough the collection of zakat increases from year to year, this issue still become the public

anxiety.

According to the estimated census data in the year 2014, 61.3% from 30.1 million of Malaysians are

muslim, making them the largest population in Malaysia (Jabatan Perangkaan Malaysia, 2014).

However, the large number of Muslims has yet to represent a significant and potential number of

actual zakat collections.  Consequently, the collection of zakat funds should be enhanced by

retrieving stakeholders’ trust.  This is because zakat is one of the tools that can help the government

in combating poverty through the Government Transformation Program (GTP) and National Key

Result Areas (NKRA) by increasing the living standards of low household income (‘Program

Transformasi Negara,’ 2011).

Hence, this study tries to fill this gap by focusing on the determinant of trust in zakat institutions

among muslim in Kota Bharu with the hope towards an improved level of trust among zakat

institutions in Kota Bharu.

1.3 Problem Statement

Problem definition can be defined as a short description of the issues that need to be addressed by

a problem solving team and should be presented to them before they try to solve a problem. A

problem statement is a statement that briefly sums up the problem for the event. Problem

statement should be clear and precise in order to find the solution of the problem.

The problem statement for this study is:

Today, there is no clear and specific procedure about zakat institutions governance in Malaysia. The

importance of zakat for the development of the community, especially the poor is undeniable.  Zakat

not only serves to help the poor but also to improve the social and economic status of Muslims as a

whole (Azman et al,2012).  So it is a must to see in future, clearer procedure about zakat institutions

governance to being put forward.

There are many reasons of no clear guideline about zakat institutions governance.  First, a different

administration being practiced from state to state(Azman et al,2012).  The reason is because of

different muslim leader  who control the state.  For example, King is the Muslim leader for Perlis.

‘Yang Dipertuan Besar’ is the Muslim leader for Negeri Sembilan. Sultan is the Muslim leader for

Kedah, Perak, Selangor, Kelantan, Terengganu, Pahang and Johor. Royal Highness is the Muslim

leader for state without King or Yang Dipertuan Besar or Sultan, such as Pulau Pinang, Melaka,

Wilayah Persekutuan Kuala Lumpur, Sabah and Sarawak (Azman et al,2012).

Secondly is decision made by zakat institutions are not systematic and consistent.  For example

collection rate of zakat fund for Kedah in 2009 is different from 2008 because it is often based on the

responsibilities and work of individuals who hold the authority.  As a result from losses of public

confidents and trust, zakat institutions face many problems.  Actions need to be done to clean their

tarnished image and reputation.  Zakat institutions governance will put the governance of zakat

institutions at critical level and undisputable.  So, the study about zakat institutions governance will

provide solutions in making zakat institutions more organized and competitive that could improve

zakat institutions.  This is important to measure their performance and this would detect which

aspect should be given more attention.  Good governance is essential because it can help zakat

institutions to gain public confident.  Good governance also can assist to serve public better and will

achieve excellent  performance.  Therefore, the identification of determinants for zakat institutions

governance is very complicated to address this issue, the zakat institutions need to provide good

governance and services which is to address the issue of losses of public confident among Muslim

(Azman et al,2012).

Until now, studies on determinants trust on zakat institutions governance have not been carried out

thoroughly.  The reason is because the public only look briefly at the practice offered by corporate

governance from the several zakat institutions in Malaysia.  So, the purpose of this study is to

identify the trust of zakat institutions among muslim and also the first to come up with determinants

of zakat institutions that will be empirically proven.

1.4 Theoretical Framework

A theoretical framework is the foundation of hypothetico-deductive research as it is the basis of the hypothesis that the researcher developed and tested. Theoretical framework offers the conceptual foundations to proceed with the research and involves nothing more than identifying the network of the relationship among the variables considered important to the study (Ghani, 2014). Based on the figure 1.1, the independent variables are reputation, satisfaction on zakat distribution, service quality and communication. The dependent variable is trust on zakat institution.

Independent Variable (IV)   Dependent Variable (DV)

Figure 1.1 Theoretical Framework

1.5 Hypothesis

Hypothesis is the relationship between two or more variable which can be tested in research.  In

this study, the researcher  used null and alternative type of hypothesis in showing the relationship

between dependent Variables toward Independent Variable.  Null hypothesis is a hypothesis that

creates to be rejected to support an alternative hypothesis.  Null hypothesis is known as H0 while

the alternative known as HA.

Hypothesis 1:

H0 – There is no significant relationship between service quality and trusts on zakat institutions.

HA – There is a significant relationship between  service quality and trusts on zakat institutions.

Hypothesis 2:

H0 ‘ There is no significant relationship between communication and trusts on zakat institutions.

HA- There is a significant relationship between communication and trusts on zakat

institutions.

Hypothesis 3:

H0 – There is no significant relationship between reputation and trusts on zakat institutions.

HA – There is a significant relationship between reputation and trusts on zakat institutions.

Hypothesis 4:

H0 – There is no significant relationship between satisfaction of zakat distribution and trusts on zakat institutions.

HA – There is a significant relationship between satisfaction of zakat distribution and trusts on zakat institutions.

1.6 Research Questions

1.6.1 What are the factors that influence the trust on zakat institutions among Muslims in

Kota Bharu?

1.6.2 What is the main significant factor influencing the trust on zakat institutions among

Muslims?

1.7 Research Objective

1.7.1 To identify  the influence between reputations, satisfaction of zakat

distribution, service quality and communication towards trusts on zakat institutions

among the Muslim in Kota Bharu.

1.7.2 To investigate the relationship between reputations, satisfaction of zakat distribution,

service quality and communication towards trusts on zakat institutions among the

Muslim in Kota Bharu.

1.8 Area and Scope of Research

The scope of the study is the factors of trust in zakat institution among muslims in Kota

Bharu. The sample size for this research was 200 respondents in Kota Bharu Kelantan.  Muslims are

chosen randomly to be the respondent in this research. The researcher choose Kota

Bharu as her area of study is because the number of zakat recipients keeps increasing from year to

year and the issue or case of trusts on zakat institutions has become the main issue nowadays.  The

respondents are given the questionnaires and asked to answer it. From the questionnaires, the

researcher will identify the factor of trust on zakat institution among Muslim in Kota Bharu.

1.9 Significance of Research

1.9.1 Researcher

The researcher is able to gain more information about the trust on zakat institutions. As an

Islamic banking student, the researcher not only learns about the Islamic system in banking,

but the researcher also learns every single aspect in Islamic discipline and principle. Human

knowledge may affect the paying intention because without proper knowledge they may not

concern about the payment of zakat. The researcher  can understand better and expose more

regarding to trusts on zakat institutions especially in human act.

1.9.2 Respondent

The study also has provided the respondent with knowledge and awareness in making decision while

paying zakat. The respondent  get more knowledge about the zakat institutions from this research

and the information can be used when paying zakat.By responding to the questionnaires, all the

respondents has been exposed and apply their level of understanding on trusts in zakat institutions

especially for the respondent who are lacking of information about zakat .

1.9.3 Zakat Institutions

Zakat institutions in Malaysia are expected to play a big role in promoting and increasing the

socio-economic objectives.  Therefore, it is important that these zakat  institutions are being

handle efficiently and effectively by the right one.  The responsible state authority involved

in zakat administration carries out the following duties which are promotion, collection and

distribution of zakat.  Thus, the zakat institutions are responsible to manage in order to

assist the poor and needy that include other asnaf according to guidelines following the

Shariah.

1.10 Limitation of the Study

1.10.1 The Number of Respondents

The number of sampling which are the respondents was limited because the limited

responds by the respondents to the questionnaires. Some of the respondents seem to show

no interest in answering the quesionnaires. For example, the  respondents refused to do the

questionnaires  and even ignored the researcher explanation regarding the purpose of the

research.

1.10.2 Lack of Cooperation

The respondent feels that they were wasting their time and refused to give cooperation. This

situation make the researcher difficult to obtain the respondents cooperation because they

need to spend more time to read and understand the questionnaires.Some of data was

rejected due to incomplete and unanswered answer given by the respondents. This will

affect the process of obtaining the systematic  data.

1.10.3 Time Constraint

The duration to conduct this research was very short.  The researcher required to collect the

questionnaires within a given time frame about 3 to 4 months time.  During this research,

the researcher also need to complete the internship session training from 8 a.m. till 5 p.m

from Sunday To Thursday for 4 months. The researcher was only available after 5p.m. to find

for the right respondents.  In additon, detail explanation need to be given to the respondent

to convince them to be the respondents for the research.  This has caused some problem in

searching for the respondents and to collect accurate and reliable information due to short

time available for researcher.

  1.11 Definition of Term

1.11.1 Trust  

 Trust means acceptance of the truth of a statement without evidence or

investigation. In other meaning, the condition and resulting obligation of having

confidence placed in one.   

1.11.2. Reputation  

The reputation means the beliefs or opinions that are generally held about someone or

something. Also, reputation is the overall perception of shareholders in the performance of

 the company from time to time (Richard and Zhang, 2012).

1.11.3. Satisfaction of zakat distribution  

Satisfaction is feeling of happiness or sadness arise from the comparison between the

perceptions and expectations of the consumers. According to Mujaini (2012) customer

satisfaction is the degree of expectation and purchasers hope towards a product.  

    1.11.4. Service Quality  

  Service quality means an assessment of how well a delivered service conforms to the client’s

  expectations. Most widely common definition by the some researchers about the service

  quality is the difference between expectation and actual performance.

1.11.5. Communication  

In general, communication means a means of connecting people or places.it is an effectiveness

of a two-way communication has influenced the degree of trust amongst donors in the charity

sector(Torres-Moraga et al., 2010).Communication means an effectiveness of a two-way

communication has influenced the degree of trust amongst donors in the charity sector .

CHAPTER 2 : LITERATURE REVIEW

2.1 Introduction

This chapter discuss about the literature review and opinion of others to the related topics

of the study. The study reviews the literature related with previous studies that have

implemented model or theory related to the factors that can be influences the factors of

trust on zakat institutions. Literature review can be identifying as documentation of the

comprehensive review of the published work from secondary sources of data in area of

specific interest to the researcher (Uma Sekaran, 2013).  The literature review is gained from

various sources such as books, dictionaries, articles from the internet, journals and so on.  

Besides, the aim of the literature review is to identify and highlight the important variables,

and to document the  significant findings from earlier research that will serve as the

foundation for the current investigation and the hypotheses to be developed.

2.2 Area of Research Discipline  

This chapter about the discussion of the subject and describes the nature of Trust on Zakat

Institutions among the Muslim in Kota Bharu from previous research which related to the

study. This section will focusing on the searching of previous research about this issue and

also consists of secondary source information on Zakat Institutions.  The area of study in this

research is about the Islamic discipline of Zakat Institutions.

 2.3 Focus of the Research Dependent Variable (Trust On Zakat Institutions)

According to the Bravo et al. (2012) examined that  the corporate image will emphatically

impact client trust towards an association and effect on client choice and expectation

towards the zakat while the corporate image can be characterized as a rundown of the client

assessment of the different system of the organization. Siti Ngayesah Ab Hamid & Wan

Jamaliah Wan Jusoh (2016) stated that corporate image can be characterized as the general  

population's observation towards zakat organizations, which is produced through their own

involvement or through data that they get as to such establishments. So that, most

corporate image can be defined as a suggested by previous authors have tried to relate the

concept to perception and mental evaluation concerning the overall aspect of an

organization. A recommended by past researcher  have attempted to relate the idea to

observation and mental assessment concerning the general part of an association. Next

descriptive study by Iman and Sanep (2011), which taking into consideration the suitability

of the factors, several factors are measured in this study that who looked into the factors

influencing the confidence index of individuals towards zakat institutions. Next study by

Iman Sanep (2011), which mulling over  the variables, a few factors are measured in this

research which impacting the certainty list of people towards zakat foundations. The factors

are reputation, corporate communication, access to service, and distribution pattern.

The next study by Mohamad Zulkurnai Ghazali (2016), from the sociological perspective,

trust means a dependency of a party towards the  act of the other party that perform a

particular task (Sztompka, 1999). Trust implies a reliance of a gathering towards the conduct

of the other party to do a specific assignment. This definition is also suitable to describe the

roles and responsibilities of the zakat institutions whereas in the context of collecting and

distributing zakat to the eligible recipients.  This definition is likewise reasonable to present

the parts and duties of the zakat establishments though with regards to gathering and

distributing zakat to the qualified recepients. Therefore, when the trust became suspect,

zakat payers will eventually choose to transfer their contribution to the indirect channel at

the point when the trust wound up noticeably suspect, zakat payers will in the long run

exchange their commitment to the other channel.  Jabatan Audit Negara Malaysia (2010)

stated that The National Audit Department has reported a value of RM13.85 million from a

state’s zakat organization was been use as an installment  for the development of an office

building complex. So that, the zakat establishment must come up perfect as a trust towards

an establishment long impacts donors' certainty to constantly contribute and always

committed in supporting the element (Torres-Moraga et al., 2010).

Next paper by Muhammad et al. (2015) analyzed that, leakages due to the direct

appropriation of zakat fitrah in Selangor inside the previous 16 years (1995-2011) has

expanded from RM1.8 to RM5.2 million which has increased  to just about 300%. Along

these lines, it can influence that the zakat payers and they  will have absence of trust to the

 zakat organizations particularly in its capacity to offer assistance to the needy people (Sinar,

2014).   

Based on the National Board of Fatwa, it is required for Muslims to pay their zakat to the

zakat institution while any immediate distribution  of zakat to the qualified beneficiaries is

allowable yet considered as unaccepted. This is since to resist the country's Islamic

government choice. However, this neglected to check the act of direct distribution as zakat

 payers have been disappointed with the wastefulness dissemination of zakat by the zakat

organizations. (Wahid et al., 2009). In this way, a few people will make a move to pay their

zakat specifically to the beneficiaries (Wahid et al., 2009; Wahid et al., 2010). So , if this

pattern proceeds with, it will additionally influence the institution’s reputation in conveying

out their duties of zakat institutions.

Htay and Salman (2014) analyzed that, the trust or certainty of the zakat payers on the

procedure of zakat accumulation and circulation performed by the zakat organizations are

very important to increase the zakat collection. This is because when the institutions are

perform excellent, they will produce trust among general society. Then again, in the event

that the performance is poor, it will make suspicious and doubt among people in general.

Along these lines, this study will adopt another strategy in looking at the variable of trust

which is can be a mediator between the attitude  and perceived service  quality with zakat

principle. Mustafa M.O.A et al. (2011) evaluated  about the authenticity hypothesis

recommends that such association should utilize revelation with a specific end goal to

influence the impression of its partners if the association's authenticity is threatened. With

regards to zakat institutions, it is recommended that when the data which is unveiled by

zakat foundations is seen to be of high quality.

The following study by Nurhayati and Siswantoro (2015) stated that trust in zakat

establishment likewise one of the elements that influence the sense of duty to pay zakat. A

few instances of misappropriation of collection by amil about zakat are showed up in the

media. The nearness of outrage and abuse of specialist by the non-government association

(NGO) made a demand of more prominent responsibility of NGOS (Gibelman and Gelman,

2000). Amil or zakat organization must prove and demonstrate it to potential givers that

their negative perception to zakat organizations were not right (Indahsari et al., 2013).

Next paper by Therkelsen (2011) examined that as an delegate association that bridges the

organizations and person which is potential givers and the recipients, zakat institutions are

encouraged to give data on a frequent basis, particular and wide. At that point, the

accessibility of data ends up noticeably one of the reasons an individual to pick where they

need to pay zakat (Mukhlis and Beik, 2013). Data that gave by zakat institution to outer party

(muzakki, supports, government, etc.) can be gain  from the electronic media, for example,

 sites, television and radio and likewise from print media which are daily papers, magazines,

pamphlets, and etc.

 2.4 Independent Variable 1 (Reputation)

According to Richard and Zhang (2012) reputation implies the general view of partners in the

 performance of the organization or company every once in a while. Based on the Succinct

Oxford Lexicon, reputation is the thing that for the most generally said or belief in regards to

an individual's or thing's feature. Therefore, reputation can be achieved through information

from around or diverse sources in the way that the customers does not have to arrange

involvement of the seller nor the organization. Positive data can acquire the trust of clients

on zakat establishments. Reputation  can fill in as an estimator of an association's ability to

perform reliably (Herbig and Milewicz, 1995 in Torres-Moraga et al., 2010). To be sure, one

might say that an organization with powerful partners' administration procedures is

probably going to summon positive reputation according to the contributors.

Next examination by Abratt and Kleyn, (2012) study that this is the same with which

expresses that the past experience of the item and the reputation  lead community  to put

trust and confidence in the organization. Reputation is likewise implies that the organization

are last determinants in taking care of the desire and requests of customers and as an

evaluation to what degree an association is exceedingly respected by them which is implies

reputation can be connected in view of individual or group. Recent research by Moorman et

 al. (1993) supports that the association's reputation and effectiveness are the central of the

trust. The discovering demonstrates that there was a significant connection amongst

reputation and trust provider. Hence, if zakat payers see a zakat organization as a great

administrator of zakat recipients, it will positively  influence the reputation of such

organization. A charity or fund association needs such reputation to empower the trust of

givers and other partners (Bennet and Gabriel, 2003).

In addition,studies have built up positive connections amongst reputation and customer's

belief  (Doney and Gun. 1997; Kim, Ferrin and Rao, 2008; Anderson and Weitz, 1989). In

other study, we can demonstrates that the reputation is the most essential factor for trust.

The organizations is solid and it can reflect  the great value, trust other individuals and the

future  which is showing  to a decent reputation. Along these lines, we can infer that the

reputation can be utilized as a measure of trust.There are a recent report that have been led

 to recognize the connection amongst reputation and corporate image. For instance, Leblanc

and Nguyen (1996) tried to recognize factors utilized by consumers  in evaluating the

corporate image of monetary services associations. The examined demonstrate that the

 reputation assumes a critical part in impacting corporate image. In addition, reputation

moreover  implies as one of the measurements that impacts client recognition towards the

corporate image of internet banking (Flavi”n et al., 2004). Also, reputation has been

observed to be among the most essential characteristics on account of a retail location that

has utilized by Beijing cosumers in assessing store picture (Chang and Luan, 2010).

2.5 Independent Variable 2 (Satisfaction on Zakat Distribution)

Along these lines, the greater  the satisfaction of zakat organizations, the greater  the trust

on zakat organizations. In this way, reliable with the above proclamation, it is normal that a

partner who has an high degree of satisfaction on the zakat dispersion would add to a more

 higher trust in zakat organizations. The circulation of zakat collection to the qualified

 beneficiaries varies from the act of non-profit  association or other  charity as the fund

 gathered must be appropriated to eight classifications. Every class will got one-eighth of the

zakat fund including zakat association as the amil(caretaker/manager). In short, zakat

payers' observation on the effectiveness of distribution will decide the level of trust towards

zakat organization.

2.6 Independent Variable 3 (Service Quality)

Accoding to Wahab et al. (2011), the service quality is characterized in zakat field as the how

well zakat associations deal with its funds and make a satisfactory distribution to Asnaf.

Moreover, numerous researchers have been direct investigations on service quality, for

example, argued that service  quality is a vital instrument for consumer  satisfaction, winning

trust and support, and loyalty. So in scope of zakat, it is affirmed that service quality

assumes a critical part in goal to pay zakat. The effective administration quality in zakat

association impact aim in zakat payment by the zakat payers. Then , service quality

additionally has been characterized by a few researchers, yet a standout amongst the most

generally acknowledged definition is the contrast amongst desire and real performance

(Gr”nroos,1984; Parasuraman et al., 1994), or a general appraisal of benefit or inclination of

an product and services (Zeithaml, 1988).

Brady and Cronin (2014) said that, with regards to client benefit, great quality is a bundle of

services rendered including  the nature of an item, benefit from services and furthermore

the condition in which products and services is provided. It is implies the service quality

drove the quality administration. In this way, the underlying outcomes have demonstrated

that the reliable services  and great quality will increase the trust among clients (Hazra et al.,

 2009; Kantsperger and Kunz, 2010). Plus , the trust can keep up a decent long haul

connection between associations and customers (Garbarino and Johnson, 1999; Morgan and

Chase, 1994).

In this matter, customers trust is a key component in keeping up and fabricating relationship

and connections (Berry also, Parasuraman, 1991; Ndubisi et al., 2007). So, high trust can be

 accomplished through consistency and true. Next, study by Sahidi (2013) expressed that the

part of zakat organization in giving the service quality to the group is an essential factor. It is

because to pull in and urge business people to pay zakat. The researcher likewise expressed

that the service quality is considered and also when an association meet the client desires

earlier and after administrations. Moreover, (Saad et al., 2009) that by enhancing in the

service quality and make it consistence, zakat institutions will be better, it is demonstrated

observational proof. In similarity with the above statement, it is accepted that management

nature of zakat institutions will decide the partner contribute in zakat institution.

 2.7 Independent Variable 4 (Communication)

According to Torres-Moraga et al (2010), a viability of a two-way communication has

influenced the level of trust among contributors in the charity division. This can be

considerably further fortified when the payers are educated how the money raised would be

utilized (Kelly, 2012). Hence, a great communication stream would include the readiness of

the funds to hear and furthermore get the data about the funders needs through cutting

edge staff. Likewise, a more grounded association with payers is achievable when they are

well- educated by the collection of funds on the work attempted and as yet experiencing.

From that point onward, an effective communication will likewise limit any confusion or

miscommunication. In this way, an absence of writing will clarify that the communication

between zakat organizations and zakat payers did a further evaluation whether a decent

commnication between the two gatherings is more prone to expand the trust or the other

way around. At that point, the other study by Filip and Tatu (2012); Yeo and Youssef (2010)

analyzed that the corporate communication has beforehand found that there have a huge

association with corporate image. This is implies corporate communication is worked by firm

and non-firm communication. Subsequently, corporate communication is characterized as a

rundown of the messages sent by an association through formal and casual media

concerning its personality with a purpose to impact public. (Anderson and Narus, 1990; Dim

and Balmer, 1998; Karadeniz, 2009). As indicated by the Bravo et al., 2012), in short, the

greater duty given by an association to corporate communication, the more positive the

perspectives customers will have towards the association's corporate image.

Conversely, contrasted with the West, in the Eastern culture, it has been discovered that

communication could be weakly identified with the corporate image arrangement of an

association. This will contribute by the less significant part of customary media in present

time contrasted with the past practice (Lee, 2004). But , this outcome isn't clear and strong  

since it refer  to another study in the Eastern context found that corporate communication

in reality has a positive impact in shaping  the impression of Thai buyers towards corporate

image (Chattananon et al., 2007)

CHAPTER 3

RESEARCH METHODOLOGY

 3.1 Introduction

This chapter consists of research methodology that used to gather information and data to

solve a problem of the study.  This chapter covered the research design, research method,

data collection method, sampling method and data analysis.  This chapter explained in detail

the source of data and the method of data analysis to obtain the results.  

The objective of this study is to enhance the understanding on factors determination trust

on zakat institutions among Muslim.  In order to conduct this research, questionnaires were

distributed to the respondent.  The data collected from the questionnaires were analyzed to

measure the study variables.

3.2 Research Purpose

The research purpose also is one of the most important parts in every research.  The

purpose of this research is to identify the most significant factors which influence the trust

on zakat institutions.  Besides that this research also wants to examine the relationship

between reputation, satisfaction on zakat institutions, service quality and communication

with the trust on zakat institutions.  Next research purpose is to examine the relationship

between the variable whether it is significant or not by using Pearson correlation.

3.3 Research Design

According to Malhotra (2010), ‘research design is a framework for conducting the research

project. It specifies the details of the procedures necessary for obtaining information needed

to structure or solve research problems’.  Meanwhile Izzati (2011) stated that research

design is ‘a master plan specifying the methods and procedures for collecting and analyzing

the needed information.  

This study was a causal study as the researchers interested to examine the relationship

between two variables.  According to Business Dictionary, causal study ‘used to identify

cause and affect among the variables where the research problem had been identified’.  The

researcher  want to identify the relationship between factor affecting Trust on Zakat

Institutions towards the satisfaction on zakat institutions, reputation , communication and

service quality.

3.4 Research Method

We are using questionnaire as a data collection method.  The questionnaires were

distributed to 200 people in Kelantan. Our questionnaire consists four sections which are

section A, section B and section C and section D section E and section F.  The respondents

need to answer all the questions in the questionnaire.

 3.5 Research Data

After the questionnaire was distributed and get results we analysed them according to their

sections.  Then, we classify the data and presented the result in the specifically chart.In

addition we also used frequency and percentage as the statistical analysis in the research.

3.6 Sampling Design

Sample is a ‘subgroup of the population selected for participation’ (Matholtra, 2010). The

sampling method that used in this research is under non-probability sampling techniques.

According to Malholtra, (2010), ‘sampling techniques that do not use chance selection

procedures but they rely on the personal judgment of the researcher’.  Convenience

sampling is the nonprobability techniques.  Sekaran (2013) mentioned that sampling is the

right individuals, object and events to represent the populations.  Sample represents by the

    respondent whom selected to participate and give information related to the research.

3.6.1 Population

Sekaran (2013) stated that ‘population can be defines as entire group of people, events or

things of interest that the researchers want to investigate’.  Selection of sample is the first

process in conducting a research.  As for this study, the researcher chooses the Muslims in

Kota Bharu as they are familiar with Zakat Institutions.  The respondent could be come out  

from different race such as Malay, Chinese, Indian and Siamese as long as their religion is

Islam.

According to Statistics Department in Kelantan, Malaysia, the population by ethnic group in

Kota Bharu in 2010 is about 433 238 were Malay, 22 444 were Chinese, 1320 were Indian

and others 1200.

3.6.2 Sampling Technique  

The researchers used simple random sampling technique for this study.  According to

Business Dictionary simple random sampling or unrestricted probability sampling design is

where every element in the population has an equal chance to be selected as respondent.

3.6.3 Sampling size

Sampling size refer to the number of population in the study.  Sekaran (2006) mentioned

that the advisable number for respondent is more than 400 and not more than 500 to avoid

problem arise.  For this research, 200 respondents were randomly chosen. This is due to lack

of cooperation from the population and to avoid problems that may arise during the study.

The targeted respondent must be q Muslim in the category whose paying zakat.

 3.6.4 Sample method

Non-probability sampling technique is employed in the research as it ensures goods

estimates of the population characteristics (Malhotra, 2010). The researchers adopt

convenience sampling method to obtain data.  This is the easiest non-probability sampling

technique as the sample is selected randomly until the required sample size has been met

(Saunders et al., 2009).  Therefore, the questionnaires will be distributed to students from

higher education institution in Kelantan haphazardly to the amount equal to the sample size.

3.6.5 Sampling Frame

    Sampling frame also known as collection of information that obtained to identify a sample of

    population.   As for this study, 200 sets of questionnaire were distributed to the Muslim in  

    Kota Bharu to obtain information related to the Trust on Zakat Institutions.  The sampling

    location is in the district of Kota Bharu.

3.6.6 Sampling Element

Sampling element is the unit analysis or case in a population.  Since this study was related with Zakat Institutions, thus the samples are selected based on few criteria’s such as:  

1. The sample must be Muslim  

2. Sample should be familiar with Zakat Institutions

3.8 Data Collection Method  

3.8.1 Primary data

The researcher chooses to use questionnaires as primary data collection.  Primary data is ‘research information obtains from the original sources’ (Zikmund 2003).  Besides questionnaire, face to face and telephone interview also can be use as optional ways to collect primary data (Keong, Khor, Lee and Wong 2012). The questionnaire was distributed to 200 respondents in Kota Bharu with the aimed to identify the factor that influencing them in trust on zakat institutions decision.  From the data collected, it was analyzed using SPSS software to obtain the result.

3.8.1.1 Questionnaire Design

According to Sekaran (2013), ‘questionnaire is written set of question where respondent record their answer’.  The purpose of questionnaire is to obtain detail information related to the research.  Normally the questionnaire is designed properly by using simple language with clear understanding so that it will be able to assist the researcher to collect accurate information. As for the study, the researcher has developed 200 questionnaires and it was distributed to Muslims in Kota Bharu.  The respondent been given the a few minutes to answer the questionnaires.

 

3.9 Data Analysis  

The researchers used SPSS system to analyze the data in descriptive analysis, reliability analysis, correlation analysis and regression analysis.  The data was interpreted by the table of SPSS output.

3.9.1 Frequency Distribution  

Frequency distribution is a mathematical distribution to obtain the number of responses with different values of one variable and will put into percentage terms. ‘Any single variable that is needed to be answered will be analyzed by using frequency distribution method.  This frequency produces a table of frequency account, percentage, valid percentage and cumulative percentage for all the values with that variable’ (Malhotra,2010).  

 Frequency distribution was used because the researcher want to organize the data collected in a meaningful and intelligible way.  The researcher also wanted to make sure the readers are able to determine the nature or shape of distribution and make a comparison among different sets of data.

3.9.2 Descriptive Analysis (Mean and Standard Deviation)

In this study, descriptive analysis such as numbers, tables, charts, and graph was been used

to verify the support analysis of the average level for the factor that influence the trust on

zakat institutions.

3.9.3 Reliability Analysis  

Cronbach’s Alpha used to evaluate the reliability and validity of the items positively correlated to

one another.  It is computed in terms of the average interco-relation among the items measuring

the concept.  Reliability was measured by testing both consistency and stability.  The closer the

Cronbach’s Alpha is to 1, the higher the internal consistency reliability.  Consistency indicates how

well the items measuring a concept hang together as a set.  In general, reliability less than 0.6 are

considered to be poor, those in range 0.7 are acceptable and those over 0.8 are good (Sekaran,

2003).

3.9.4 Correlation Analysis  

The researcher used the correlation analysis to reveal the relationship of matched data.

Correlation is refers to the strength of a relationship between two variables.  A strong or  

high correlation showed that two or more variables have a strong relationship with each

other. ‘The strength of correlation between the two variables was tested based on the

interpretation for correlation coefficient’ (Dancey and Reidy (2004).  Meanwhile, low

correlation means that the variables are hardly related.  Correlation co-efficients can range from ‘

1.00 to +1.00. The value of -1.00 showed negative correlation while the value of +1.00 showed a

perfect positive correlation.  Value of 0.00 showed that there is no relationship between the

variables being tested (Malhotra, 2010).

3.9.5 Regression Analysis  

Multi linear regression analysis used to test the hypothesis.  It is an analysis of the

relationship between dependent variable and independent variable.  This analysis helps to

reject the null hypotheses and accept the alternative hypotheses.  

3.9.5.1 Regression Coefficient  

Sekaran (2013) mentioned that ‘Beta described the statistical relationship between one or more

variable dependent and independent variable.  When the level of significant, p>0.05 thus we accept

the null hypothesis and vice versa when p<0.05 ,we reject the null hypothesis’.

3.9.5.2 Coefficient of Determination (R Square)

According to Sekaran (2013) ‘R square provide the information about the goodness of fit of

regression model.  It simply the percentage of variance in the dependent variable explained by

collection of independent variable’.

3.9.5.3 ANOVA Test

ANOVA test defined as regression output, the output comes from analysis of variance.  According to

Keong, Kor, Lee and Wong (2012), ANOVA test function is to test if any variable means are different

from each other.   

3.9.6 Hypothesis Testing  

The researcher used hypothesis testing to determine the probability either the given hypothesis is

true and to reject or failed to reject the null and alternate hypothesis.  If P value is more than

significant level which is 0.05, we failed to reject the null hypothesis and reject the alternate

hypothesis.  Otherwise, if p value is lower than significant value, we reject the null hypothesis and

failed to reject the alternate hypothesis.

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