The influence of governance to zakat disbursement efficiency in Brunei Darussalam

Purpose – This paper aims to measure the level of zakat disbursement efficiency (ZDE) in Brunei Darussalam from the year 2000 to 2012 and identifies the governance factor(s) that influence efficiency. Design/ methodology/ approach - This research conducts a study on all four districts in Brunei D...

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Main Authors:	Ali, Nurul Nabilah, Mohd Alwi, Norhayati, Mohd Ariffin, Noraini
Format:	Conference or Workshop Item
Language:	English
Published:	2015
Subjects:	BP173.75 Islam and economics HF5601 Accounting. Bookkeeping HJ9701 Public accounting
Online Access:	http://irep.iium.edu.my/59220/ http://irep.iium.edu.my/59220/1/INTAC%20VI%202015%20Zakat%20%26%20Brunei.pdf

id	iium-59220
recordtype	eprints
spelling	iium-592202017-11-10T03:24:59Z http://irep.iium.edu.my/59220/ The influence of governance to zakat disbursement efficiency in Brunei Darussalam Ali, Nurul Nabilah Mohd Alwi, Norhayati Mohd Ariffin, Noraini BP173.75 Islam and economics HF5601 Accounting. Bookkeeping HJ9701 Public accounting Purpose – This paper aims to measure the level of zakat disbursement efficiency (ZDE) in Brunei Darussalam from the year 2000 to 2012 and identifies the governance factor(s) that influence efficiency. Design/ methodology/ approach - This research conducts a study on all four districts in Brunei Darussalam, which are Brunei Muara, Belait, Tutong and Temburong.This research study that uses two approaches of efficiency analysis, namely (i) ratio analysis approach to measure Zakat disbursement efficiency measurement (disbursement, cost and time) and (ii) regression analysis approach in identifying governance factors (board size, professionals on board and frequency of board meetings) influence on efficiency. Findings - On average, Tutong is the most efficient district as it has the highest in disbursement and cost but lowest in time efficiency. Meanwhile, Temburong is the least efficient district as it has the lowest in cost and second lowest in time efficiency. Furthermore, this study has also found that there is a positive influence between Board size and disbursement and negative influence with cost and time efficiency; professionals on the board has a positive influence to disbursement, cost and time efficiency and lastly, frequency of board meetings positively influences disbursement and time efficiency but negatively influences cost efficiency. However, the result between frequency of board meetings and cost and time efficiency are rejected because of insignificant result. Originality/value – This paper presents a framework of governance and zakat disbursement efficiency aspects, which would be beneficial for further empirical research in this area. It also offers some practical and theoretical value for zakat institutions in an attempt to extend the concept of accountability in zakat literature areas. 2015-10-29 Conference or Workshop Item NonPeerReviewed application/pdf en http://irep.iium.edu.my/59220/1/INTAC%20VI%202015%20Zakat%20%26%20Brunei.pdf Ali, Nurul Nabilah and Mohd Alwi, Norhayati and Mohd Ariffin, Noraini (2015) The influence of governance to zakat disbursement efficiency in Brunei Darussalam. In: 6th IIUM International Accounting Conference VI (INTAC VI), 28th-29th Oct. 2015, IIUM Gombak, Kuala Lumpur. (Unpublished)
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	BP173.75 Islam and economics HF5601 Accounting. Bookkeeping HJ9701 Public accounting
spellingShingle	BP173.75 Islam and economics HF5601 Accounting. Bookkeeping HJ9701 Public accounting Ali, Nurul Nabilah Mohd Alwi, Norhayati Mohd Ariffin, Noraini The influence of governance to zakat disbursement efficiency in Brunei Darussalam
description	Purpose – This paper aims to measure the level of zakat disbursement efficiency (ZDE) in Brunei Darussalam from the year 2000 to 2012 and identifies the governance factor(s) that influence efficiency. Design/ methodology/ approach - This research conducts a study on all four districts in Brunei Darussalam, which are Brunei Muara, Belait, Tutong and Temburong.This research study that uses two approaches of efficiency analysis, namely (i) ratio analysis approach to measure Zakat disbursement efficiency measurement (disbursement, cost and time) and (ii) regression analysis approach in identifying governance factors (board size, professionals on board and frequency of board meetings) influence on efficiency. Findings - On average, Tutong is the most efficient district as it has the highest in disbursement and cost but lowest in time efficiency. Meanwhile, Temburong is the least efficient district as it has the lowest in cost and second lowest in time efficiency. Furthermore, this study has also found that there is a positive influence between Board size and disbursement and negative influence with cost and time efficiency; professionals on the board has a positive influence to disbursement, cost and time efficiency and lastly, frequency of board meetings positively influences disbursement and time efficiency but negatively influences cost efficiency. However, the result between frequency of board meetings and cost and time efficiency are rejected because of insignificant result. Originality/value – This paper presents a framework of governance and zakat disbursement efficiency aspects, which would be beneficial for further empirical research in this area. It also offers some practical and theoretical value for zakat institutions in an attempt to extend the concept of accountability in zakat literature areas.
format	Conference or Workshop Item
author	Ali, Nurul Nabilah Mohd Alwi, Norhayati Mohd Ariffin, Noraini
author_facet	Ali, Nurul Nabilah Mohd Alwi, Norhayati Mohd Ariffin, Noraini
author_sort	Ali, Nurul Nabilah
title	The influence of governance to zakat disbursement efficiency in Brunei Darussalam
title_short	The influence of governance to zakat disbursement efficiency in Brunei Darussalam
title_full	The influence of governance to zakat disbursement efficiency in Brunei Darussalam
title_fullStr	The influence of governance to zakat disbursement efficiency in Brunei Darussalam
title_full_unstemmed	The influence of governance to zakat disbursement efficiency in Brunei Darussalam
title_sort	influence of governance to zakat disbursement efficiency in brunei darussalam
publishDate	2015
url	http://irep.iium.edu.my/59220/ http://irep.iium.edu.my/59220/1/INTAC%20VI%202015%20Zakat%20%26%20Brunei.pdf
first_indexed	2023-09-18T21:23:52Z
last_indexed	2023-09-18T21:23:52Z
_version_	1777412061006921728

The influence of governance to zakat disbursement efficiency in Brunei Darussalam

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