Assessment of the Service Performance of Zakah Institutions in Gombe Metropolis, Nigeria
DOI:
https://doi.org/10.18196/ijief.v4i2.11847Keywords:
Service quality, Performance, Structural equation modellingAbstract
Zakah is an important tool in Islamic economic system, it plays a crucial role in reducing some social and economic problems such as poverty, unemployment, indebtedness and inequitable redistribution of income in the Muslim communities. The Zakah institutions in Gombe metropolis are said to practice favouritism and unfair service quality and distribution of Zakah funds among recipients. The main objective of this study is to empirically examine perception of the Zakah recipients towards the services provided by the institutions. This study adopted descriptive survey design approach. PLS-SEM is employed to test the hypothesized model of the study. The result reveals that reliability, responsiveness and assurance significantly affect performance of Zakah institutions but tangibility and empathy were found to be insignificant. The study recommends the need for Zakah institutions in Gombe metropolis to consider improving the tangibles and empathy dimensions of service quality. The study also recommends the need to concentrate on the antecedents of service quality as it will assist Zakah institutions to improve performance. Lastly, the study suggests the establishment of Zakah board that will serve as regulatory body in charge of supervising the activities of private Zakah institutions in Gombe state.References
Abd Wahab, N., Alam, M. M., Al Haq, A., Hashim, S., & Zainol, Z. (2020). Towards empowering zakat recipients: an assessment on effectiveness of zakat institutions from the zakat recipients ‘perspective. Journal of critical reviews, 7(8), 1586-1597.
Abdullah, R. (2012). management in Brunei Darussalam: A case study. In the proceedings of the seventh international conference- The Tawhidi epistemology: and waqf economy, Bangi. 375-407. Retrieved from: https://www.academia.edu/5326631
Bakar, A. A. A., Ibrahim, M. A., & Noh, S. M. (2014). Management and Taxation: IBFIM.
Barclay, D., Higgins, C., & Thompson, R. (1995). The Partial Least Squares (PLS) approach to causal modelling: Personal computer adoption and use as an illustration. Technology Studies, 2(2), 285–309.
Bijttebier, P., Delva, D., Vanoost, S., Bobbaers, H., Lauwers, P., & Vertommen, H. (2000). Reliability and validity of the critical care family needs inventory in a Dutch-speaking Belgian sample. Heart and Lung: Journal of Acute and Critical Care, 29(4), 278–286. http://doi.org/10.1067/mhl.2000.107918
Broeckling. M. (2010). Development of multidimensional performance evaluation system transformation and enhancement of Zakah institutions
Chin, W. (1998). Commentary: Issues and opinion on structural equation modeling.
Cho, H. C., & Abe, S. (2013). Is two-tailed testing for directional research hypotheses tests legitimate?. Journal of Business Research, 66(9), 1261-1266.
Cohen, J. (1988). Statistical power analysis for the behavioral sciences. Statistical Power Analysis for the Behavioral Sciences. http://doi.org/10.1234/12345678
Cronbach, L. J. (1951). Coefficient alpha and the internal structure of tests. 235
Psychometrika, 16(3), 297–334. http://doi.org/10.1007/BF02310555
Dick, A. S., & Basu, K. (1994). Customer loyalty: toward an integrated conceptual framework. Journal of the academy of marketing science, 22(2), 99-113.
Fornell, C., & Larcker, D. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing
Research, 18(3), 39–50. http://doi.org/10.2307/3151312
Geisser, S. (1974). A predictive approach to the random effect model. Biometrika
Hair, J. F. J., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2014). A Primer on 248 Partial Least Squares Structural Equation Modeling (PLS-SEM). Long Range Planning (Vol. 46). Thousand Oaks, CA: SAGE Publications, Incorporated. http://doi.org/10.1016/j.lrp.2013.01.002
Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2010). Multivariate Data Analysis. Prentice Hall.
Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2010). Multivariate Data Analysis. Prentice Hall.
Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2010). Multivariate Data Analysis. Prentice Hall.
Hair, J. F., Money, A. H., Samouel, P., & Page, M. (2007). Research Methods for Business. Education + Training, 49(4), 336–337. http://doi.org/10.1108/et.2007.49.4.336.2
Hair, J. F., Money, A. H., Samouel, P., & Page, M. (2007). Research Methods for Business. Education + Training, 49(4), 336–337. http://doi.org/10.1108/et.2007.49.4.336.2
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed, a Silver Bullet. The Journal of Marketing Theory and Practice, 19(2), 139–152. http://doi.org/10.2753/MTP1069-667919020
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2013). Partial Least Squares Structural Equation Modeling: Rigorous Applications, Better Results and Higher Acceptance. Long Range Planning, 46(1–2), 1–12. http://doi.org/10.1016/j.lrp.2013.01.001
Hair, J. F., Sarstedt, M., Ringle, C. M., & Mena, J. A. (2012). An assessment of the use of partial least squares structural equation modeling in marketing research. Journal of the Academy of Marketing Science, 40(3), 414–433. http://doi.org/10.1007/s11747-011-0261-6
Hatry, N. B. (1999). the Administration of Zakah in Lagos and Ogun States. Research on humanities and social sciences, Vol. 4, No. 21.
Henseler, J. rg J., Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modelling in international marketing. Advances in International Marketing, 20(1), 277–319. http://doi.org/10.1016/0167- 8116(92)90003-4
Hudayati, S & Tohirin, Y. (2010).The Arab Economies in a Changing World, Peterson Institute; Washington.
Kani, (2012). Distribution of to households‟ income: The case of Kano. Journal of Economic Cooperation among Islamic Countries, 17, (4) 56-87
Kaplan, J. M. (2001). Islamic Accountability Framework in the Zakah funds Management. International Conference in Accounting Studies, Kuala Lumpur, Malaysia.
Kasri, Y. (2013). The Role of Zakah to Eradicate Poverty in Malaysia. Journal pengurusan 39 141-150.
Keehley, P., & Abercrombie, N. (2008). Benchmarking in the public and nonprofit sectors: Best practices for achieving performance breakthroughs. John Wiley & Sons.
Muhammad and Rahim (2012). Short-Term Poverty Dynamics of Rural Households: Evidence from Central Sarawak, Journal of Agriculture and Rural Development in the Tropics and Subtropics (JARTS), 112(2), 141-155.
Nadzari, D., Rahman, F and Umer, U. (2012). Schmitth off’s Export Trade: The Law and Practice of International Trade, 11th edn, Sweet & Maxwell; London.
Othman, A. and Owen, L. (2001). Adopting and measuring customer service quality (SQ) in Islamic banks: A case study in Kuwait finance house, International Journal of Islamic Financial Services 3 (1), 1 – 26
Parasuraman, A., Zeithaml, V. A. and Berry, L. L. (1985). A conceptual model of service quality and its implications for future research, Journal of Marketing 43 (Fall), 41 – 50
Parasuraman, A., Zeithaml, V. A. and Berry, L. L. (1988). A multiple-item scale for measuring consumer perceptions of service quality, Journal of Retailing 64 (1), 12 – 40.
Qardawi, Y. (1999). Fiqh az- (Arabic), Dar al-Taqwa Ltd, London
Sachdev, D. T and Verma, I. U (2004). The Administration of Zakah in Colonial and Post-colonial period in Nigeria. Madani Timbukti traditions’ Blog. A traditional approach to the study of islam.
Said, K., Abdull Aziz A., Tajularifin S.M., and Samargandi N. (2012). Effect of Board Management and Government Model on Zakah Payer’s Trust on Zakah institutions
Said, K., Abdull Aziz A., Tajularifin S.M., and Samargandi N. (2012). Effect of Board Management and Government Model on Zakah Payer’s Trust on Zakah institutions
Sekaran, S., Foster, R. G., Lucas, R. J., & Hankins, M. W. (2003). Calcium imaging reveals a network of intrinsically light-sensitive inner-retinal neurons. Current biology, 13(15), 1290-1298.
Stone, M. (1974). Cross-validatory choice and assessment of statistical predictions. Journal of the Royal Statistical Society. Series B (Methodological), 36(2), 111–147.
Tabachnick, B. G., Fidell, L. S., & Ullman, J. B. (2007). Using multivariate statistics (Vol. 5, pp. 481-498). Boston, MA: Pearson.
Wahab, N. A., & Rahman, A. R. A. (2013). Determinants of efficiency of zakat institutions in Malaysia: A non-parametric approach. AJBA, 6(2).
Wali, H. (2013). Targeting, coverage and distribution of to households‟ income: The case of Kano. Journal of Economic Cooperation among Islamic Countries, 17,(32) 3-4
Downloads
Published
How to Cite
Issue
Section
License
License
This journal is based on the work available at http://journal.umy.ac.id/index.php/ijief/ under a license from Creative Commons Attribution-ShareAlike 4.0 International License.
You are free to:
- Share – copy and redistribute the material in any medium or format.
- Adapt – remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms, which include the following:
- Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Creative Commons Attribution-ShareAlike (CC BY-SA)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.