KONSEP NIAT MENURUT IMAM GHAZALI DARIPADA PERSPEKTIF GELAGAT KEPENGGUNAAN

Islam mementingkan niat dalam setiap tindakan kerana sesuatu perbuatan adat boleh berubah menjadi ibadat. Jika ditelusuri niat dalam teori Barat, mereka tidak menitikberatkan soal pahala dalam setiap tindakan yang dilakukan. Dalam kepenggunaan, walaupun niat turut dititiberatkan oleh para sarjana Barat selain Islam, namun yang membezakan kedua-duanya adalah perkara ukhurawi yang disentuh oleh Islam. Niat penting kerana ia mampu mendorong seseorang bertindak dengan berhikmah dan membawa manfaat untuk hari akhirat. Antara ulama yang banyak membincangkan tentang niat dalam aktiviti seharian adalah Imam al- hazali. Kebanyakan kajian lepas yang berkaitan niat pengguna adalah berteraskan teori yang diperkenalkan oleh Barat tanpa merujuk perbincangan teori Islam mengenainya. Justeru, kajian ini bertujuan meneliti konsep niat dalam kepenggunaan menurut pandangan Imam al-Ghazali yang merupakan seorang sarjana ulung dunia Islam. Metode kajian adalah kualitatif dengan menggunakan kaedah analisis kandungan. Kajian ini mendapati niat akan menentukan pahala seseorang dalam aktiviti kepenggunaan yang dilakukannya. Oleh itu, pengguna perlu menetapkan niat yang betul dalam aktiviti kepenggunaan agar perbuatan yang dilakukan bernilai di sisi Allah SWT.

INISIATIF DAN INOVASI INSTITUSI ZAKAT ERA PENDEMIK COVID-19 – SATU PENELITIAN TERHADAP LEMBAGA ZAKAT NEGERI KEDAH (LZNK)

Peranan Intitusi Zakat ialah memastikan tujuan pensyariatan zakat dapat dirasai oleh umat manusia, ia bukan sahaja menyentuh aspek ibadah, tetapi juga aspek manfaat kepada kehidupan manusia. Justeru, peranan institusi zakat perlu diperkasakan dari masa ke masa. Situasi covid-19 menyaksikan banyak perubahan dan ramai yang terkesan dari sudut kesihatan mahupun ekonomi. Oleh demikian, institusi zakat, tanpa inisiatif dan inovasi tidak mungkin dapat memainkan peranan dengan efektif dalam menangani cabaran dan membantu kumpulan asnaf sedia ada dan juga kumpulan asnaf baharu dan miskin relatif dalam era covid-19. Justeru, objektif kajian ialah mengenalpasti cabaran dan inovasi yang dilakukan oleh institusi zakat di Malaysia. Kajian mendapati sangat sedikit institusi zakat yang terlibat dalam inovasi dan di antaranya, Lembaga Zakat Negeri Kedah (LZNK) yang terkehadapan. Sehubungan itu, LZNK telah di pilih untuk memenuhi objektif kajian ini. Kaedah yang digunakan merangkumi penelitian teks, laporan dan temubual. Hasil kajian menunjukkan LZNK telah mengambil inisiatif pragmatik dan memperkenalkan inovasi yang berkesan dalam memperkasakan peranan institusi zakat untuk mencapai tuntutan Maqasid Al-Shariah. Hasil kajian ini di harap dapat menyumbang ilmu baru dan menjadi rujukan kepada berbagai pihak di dalam dan di luar negara bagaimana sesebuah institusi zakat dapat memainkan peranan melangkaui peranan tradisinya dengan anjakan pradigma dalam pengurusan dan inovasi dalam operasinya.

BANK SPECIFIC AND MACROECONOMIC FACTORS INFLUENCING ISLAMIC BANKS DEPOSITS

Deposits are like the bloodline for banks as they determine banks' lending capacity and a country's economic savings. However, the existence of a dual banking system poses a challenge to Malaysian Islamic banks competing for deposits. Despite this problem, few investigations were done to comprehensively identify the factors that could help banks attract deposits, particularly for Islamic banks. The purpose of this paper is to fill this gap on deposits of 16 Islamic banks in Malaysia. Secondary data from the bank's annual reports and the Department of Statistics of Malaysia from 2015 to 2019 were analyzed, comprising Islamic Bank Deposits and seven predictors in an empirical model using STATA. The result shows a strong model fit with 92% R squared value that Return on Assets, bank concentration, and Business Enterprise Depositor affect Islamic Bank Deposits positively and significantly while Capital Adequacy Ratio showed negative and significant influence on the deposits. These factors are strongly effective to deposits, significant at 1% level. In contrast, Financing Deposit Ratio and Gross Domestic Product do not significantly influence Islamic deposits. Contrary to economic theory, this study found that an increase in inflation encourages customers to increase their saving deposits in Malaysian Islamic banks. The findings from this study are unique to Malaysian Islamic banks. They indicate important policy implications for Islamic banks practitioners, namely, to increase their focus on business enterprise customers, improve bank's market share and profitability in order to increase deposits while taking advantage of high inflationary period to attract more depositors.

DETERMINANTS OF PERSONAL BANKRUPTCY DISCHARGE IN MALAYSIA: A SOCIAL CAPITAL APPROACH OF AL-NAHD AND TA’AWUN

This study investigates the relationship between Gross Domestic Product (GDP), Consumer Price Index (CPI), Unemployment Rate (UE), Interest rate (IR), Household Debt (HD) on bankruptcy discharge and test the application of an Islamic concept of mutual cooperation, Social Relief Fund (SRF) to enhance the bankruptcy discharge. The study period is from 2000 to 2019. The autoregressive distributed lag (ARDL) was used in the study. Two models were tested; Model 1 consists of the macroeconomic variables without SRF and Model 2, with SRF. Model 1 shows none of the variables has significant effect on bankruptcy discharge for long run relationship. However, Model 2 shows GDP, CPI and SRF have significant positive long run relationship with bankruptcy discharge. This provides statistical evidence that SRF has a beneficial long-run relationship to enhance bankruptcy discharge in Malaysia. For short run relationship, Model 1 reveals GDP, CPI, and UE as significant variables to discharge. Model 2 shows stronger short run relationships in which GDP, IR, HD, SRF are positive and CPI is negative to bankruptcy discharge. These variables are significant at 1 percent level. The findings contribute new knowledge on determinants of bankruptcy discharge in Malaysia. The study provides empirical evidence that SRF is a potential component as a social safety net in providing financial assistance among distressed debtors from bankruptcy. We recommend the use of SRF as the current bankruptcy reform is being viewed from the legislative lens and lacks the social capital component to assist debtors achieve financial restitution.

FACTORS INFLUENCING ADOPTION OF A HALAL APP IN A SMALL ISLAND DEVELOPING STATE (SIDS). A CONCEPTUAL FRAMEWORK.

The fourth technological revolution is here, tailgated by stratospheric advances in emerging technologies meant to improve the daily lives of individuals which come with various functionalities, uses and varieties. We are talking of smartphone applications or Apps and they are a rage nowadays given the unrivaled degree of informativeness, convenience, connectivity and networking opportunities they offer, and have been developed to address the needs of consumers in various sectors namely, banking, shopping, travel, fitness and health, food delivery, mapping, news and education, just to name a few. At the same time, the growing demand for Halal consumption fueled by the boom in the global Halal industry and ethical consumerism, consumers are in dire need of a one-stop medium where information about Halal products is available within reach so as to safely maintain their religious commitments and dieting requirements. Therefore, given the uniqueness of Halal-based Apps and more so the peculiar requirements of Halal consumers, it has become imperative to have studies which investigate the factors which influence Muslims to adopt Halal-based Apps, and the literature clearly lacks in terms of such assessments. Hence, the present research is one of the very first to come up with a conceptual framework which can be used to study the predominant factors which would motivate users to adopt Halal-based App. This research has taken the case of a Halal-based App, named HalaalMoris in a Small Island Developing State (SIDS) like Mauritius.

INISIATIF DAN INOVASI INSTITUSI ZAKAT ERA PENDEMIK COVID-19 – SATU PENELITIAN TERHADAP LEMBAGA ZAKAT NEGERI KEDAH (LZNK)

Peranan Intitusi Zakat ialah memastikan tujuan pensyariatan zakat dapat dirasai oleh umat manusia, ia bukan sahaja menyentuh aspek ibadah, tetapi juga aspek manfaat kepada kehidupan manusia. Justeru, peranan institusi zakat perlu diperkasakan dari masa ke masa. Situasi covid-19 menyaksikan banyak perubahan dan ramai yang terkesan dari sudut kesihatan mahupun ekonomi. Oleh demikian, institusi zakat, tanpa inisiatif dan inovasi tidak mungkin dapat memainkan peranan dengan efektif dalam menangani cabaran dan membantu kumpulan asnaf sedia ada dan juga kumpulan asnaf baharu dan miskin relatif dalam era covid-19. Justeru, objektif kajian ialah mengenalpasti cabaran dan inovasi yang dilakukan oleh institusi zakat di Malaysia. Kajian mendapati sangat sedikit institusi zakat yang terlibat dalam inovasi dan di antaranya, Lembaga Zakat Negeri Kedah (LZNK) yang terkehadapan. Sehubungan itu, LZNK telah di pilih untuk memenuhi objektif kajian ini. Kaedah yang digunakan merangkumi penelitian teks, laporan dan temubual. Hasil kajian menunjukkan LZNK telah mengambil inisiatif pragmatik dan memperkenalkan inovasi yang berkesan dalam memperkasakan peranan institusi zakat untuk mencapai tuntutan Maqasid Al-Shariah. Hasil kajian ini di harap dapat menyumbang ilmu baru dan menjadi rujukan kepada berbagai pihak di dalam dan di luar negara bagaimana sesebuah institusi zakat dapat memainkan peranan melangkaui peranan tradisinya dengan anjakan pradigma dalam pengurusan dan inovasi dalam operasinya.

ANALYSING THE DRIVERS AFFECTING THE INTENTION TO USE ONLINE ZAKAT PAYMENT AMONG MUSLIM IN SHAH ALAM, SELANGOR

In today’s business world, the traditional ways of doing business are rapidly being replaced with online transactions. More and more companies realise that they need to digitalize their operation processes to keep abreast with the local and foreign competitors. This practice is no exception to zakat institutions in Malaysia when they must seize this technology evolution to ease the zakat payers in fulfilling the obligation as Muslim via online payment system. This study aims to identify the determinants affecting the intention to use online zakat payment among Muslim in Shah Alam, Selangor. A structured questionnaire is distributed to 300 Muslim respondents Muslim using a convenience sampling technique. The results of the estimated multiple regression show that perceived usefulness, perceived ease of use and security and privacy critical drivers of intention to use online zakat payment while no significant relationship was found between trust and amount of information to use online zakat payment. Thus, the empirical findings of this study provide a point of reference to zakat institutions to leverage the usefulness and ease of use of the online collection zakat system to increase zakat collections. Additionally, the institution must also beef up its security and privacy of users to alleviate the acceptance of online system usage.

STRATEGY OF ISLAMIC PHILANTHROPY MANAGEMENT FOR ECONOMIC EMPOWERMENT AT BMH GERAI PONOROGO USING SWOT APPROACH

Based on the 2017 Zakat Outlook data from BAZNAS shows the great potential of Islamic philanthropy in economic empowerment. Among these Islamic philanthropic institutions, namely LAZ Baitul Maal Hidayatullah Ponorogo. This study aims to determine the management of Islamic philanthropy for economic empowerment and development strategies for economic empowerment programs at BMH Gerai Ponorogo using descriptive qualitative methods and data collection techniques through documentation, non-participant observation, and semi-structured interviews. Then analyzed using descriptive analysis methods and SWOT analysis. This research shows that Islamic philanthropic management for economic empowerment of BMH Gerai Ponorogo uses a special allocation from infaq funds and also shadaqah for the BMH Gerai Ponorogo economic empowerment program in the form of grants for business capital. Currently there are 2 main programs of economic empowerment, namely “Pesantren Berdaya” Catfish Cultivation, Shaleh Hidyatullah Children's Education Center, Sumoroto, Kab. Ponorogo and Oyster Mushroom Cultivation for Dai Tangguh in Kec. Parang, Kab, Magetan, East Java. In the aspect of Islamic economic empowerment materially in the form of capital and business assistance. Meanwhile, spiritually this economic empowerment program aims to support Islamic preaching on these two objects. For the economic empowerment strategy, it is seen in 3 aspects: enabling aspects (pre-program implementation), BMH Gerai Ponorogo conducted a survey and a feasibility test for the type of business. Then in the aspect of empowering (implementing) BMH Gerai Ponorogo also participates in mentoring and business assistance by controlling it regularly for 1-3 months. For limited guidance, apart from meetings, also through online media such as YouTube, WhatsApp, Facebook to provide direction/advice and consultation on program development. For the aspect of protecting (evaluation) BMH Ponorogo Gerai accommodates complaints and obstacles experienced and formulates solutions. Overall, the BMH Gerai Ponorogo economic empowerment program has major problems in human resources and competency in managing economic empowerment. Researchers recommend the provision of training or recruitment of special experts for the development of economic empowerment programs both intensively and extensively at the BMH Gerai Ponorogo.

THE IMPACT OF IJARAH/LEASE FINANCING ON MALAYSIAN ISLAMIC BANK PERFORMANCE

Ijarah (lease contract) is one of the essential financing contracts offered by Islamic banking institutions to meet the demand of the clients. This study investigates the impact of Ijarah financing on Islamic bank performance in Malaysia for the period from 2004-2018 using Fixed and Random Effect Models. Ijarah financing (IJFA) which becomes the focus variable of this study with other six independent variables; operating efficiency (EXTA), bank size (LTA), total financing (TFTA), base rate (BR), consumer price index (CPI) and gross domestic product (GDP) were regressed against return on asset (ROA) and net profit margin (NPM). The results show that Ijarah financing has a positive and significant impact on NPM. The findings suggest that Islamic banks should increase their portfolio of Ijarah financing and this is also support the concentration strategy used by banks in improving Islamic bank performances. An increase in demand for Ijarah financing will increase Islamic banks performance and this reflects that Ijarah financing as an asset creation tool that banks prefer particularly for generating income.