Towards developing service quality index forzakatinstitutions

Norazlina Abd. Wahab, Zairy Zainol and Mahyuddin Abu Bakar

Journal of Islamic Accounting and Business Research, 2017, vol. 8, issue 3, 326-333

Abstract: Purpose - This paper aims to present a conceptual model on service quality ofzakatinstitutions that are responsible for collecting, managing and distributingzakatin Malaysia.Zakatis an Islamic religious “tax” charged on the rich and well-to-do members of the community for distribution to the poor and the needy as well as other beneficiaries based on certain established criteria according to the Qur’an. The main aim ofzakatis to protect the socio-economic welfare of the poor and the needy. Design/methodology/approach - The paper reviews and synthesizes the relevant literature on service quality. The paper then proposed a conceptual model to study the service quality ofzakatinstitutions. Findings - The paper identifies the appropriate methods to examine the extent of service quality ofzakatinstitutions. Such evaluations are crucial for organizations likezakatinstitutions to function effectively to achieve the noble objectives of socio-economic justice through proper distribution of wealth. Originality/value - This paper presents a conceptual model of service quality ofzakatinstitutions which would be useful for further empirical research in this area. The findings are not only relevant and applicable to Malaysia but also to other Muslim countries.

Keywords: Malaysia; Service quality; Zakat; Zakat institution (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jiabrp:jiabr-09-2015-0040

DOI: 10.1108/JIABR-09-2015-0040

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