Araştırma Makalesi
BibTex RIS Kaynak Göster

ZEKAT YÖNETİMİNDE ŞERİAT UYGULAMASINDAKİ GELİŞME VE GERÇEK İLERLEME: ARDL YÖNTEMİ VE KORELASYON ANALİZİ İLE BİR VAKA ÇALIŞMASI OLARAK MALEZYA

Yıl 2022, , 105 - 129, 26.06.2022
https://doi.org/10.54186/arhuss.991989

Öz

Bu makale, hukuki ve fiili ilerlemeleri ile ilgili olan Malezya Zekat Yönetimini analiz etmektedir. Birçok İİT Müslüman ülkesinde gösterilen sayısız çabaya ve teknolojik atılımlara rağmen, Zekat hala yoksulluğun ortadan kaldırılmasıyla mücadele edemiyor. Bu çalışma, İİT Müslüman ülkelerinden biri olan Malezya'nın Zekat konusundaki ilerlemesini göstermektedir. Malezya'nın gerçek Zekat gelirleri, toplam Müslüman nüfustan çok uzak; aslında, Malezyalıların yaklaşık %60'ı Müslümandır. Muazzam bir ekonomik büyümenin keyfini çıkarmasına rağmen, Zekat'ın Malezya'daki potansiyel katkısı, ülkenin GSYİH'si içinde bir boşluğa işaret ediyor. Bu başarısızlıklar, her devletteki genel İslam hukukuna tam olarak uymayan veya Zekat'ın zorunlu olduğuna dair Şafi mezhebinin fetvasını takip etmeyen Zekat kurumlarıyla ilgili olabilir. Ülke, birçok ırk ve dine ev sahipliği yaptığı için Zekat’ın bağıştan muaf olduğu ile açıklanmaktadır. Fetvanın Zekat tahsilatını etkilediğinin bir kanıtı olarak, veriler istatistiksel araçlarla tanımlayıcı, korelasyon, regresyon ve eş bütünleşme testine ARDL yaklaşımı ile gelirleri tahmin etmek için hesaplanacaktır. Bu çalışma, Malezya'daki ekonomik büyüme ile ilgili olarak 1991 ile 2019 yılları arasındaki bir veri koleksiyonunu, örneğin ülkedeki Zekat'ın tahsilatı, GSYİH, faiz, enflasyon, vergiler ve işsizlik verilerini incelemektedir. Bu makale, politika yapıcıları Şafi mezhebinin uygun fetvasına uymak ve özellikle etkin altyapı politikaları oluşturmak için Ulusal Konsey Fetva Komitesi tarafından alınan kararı gözden geçirmeye teşvik etmektedir

Kaynakça

  • Abdullahi, S.I (2018) Zakah as a tool for social cause marketing and corporate charity: A conceptual study. Jornal of Islamic Marketing Vol.10 No.1
  • Abdullah Ishak. 1992. Islam di Nusantara (khususnya di Tanah Melayu). Kuala Lumpur: Bahagian Hal Ehwal Islam, Jabatan Perdana Menteri.
  • Abdullah L.H, Ismail P., Rosele M. I., Jaafar S.M. J, Yassin U. F, Ramli M. A & Hassan, W. Z. (2011). Kedudukan Mazhab Syafi’I dalam fatwa-fatwa Zakat di Malaysia: Sorotan Fatwa Muzakarah Jawatankuasa Fatwa Majlis Kebangsaan dari tahun 2000-2010.
  • Abdul Rahman A.R . (2007). Pre-Requisited for Effective Integration of Zakah into Mainstream Islamic Financial System in Malaysia. Islamic Economic Studies Vol. 14, No. 1 & 2, Jan. 2007.
  • Ahmad Hidayat Buang. (2004).Analisis fatwa-fatwa Syariah di Malaysia dalam Fatwa Malaysia. Jabatan Syariah dan undang-undang Universiti Malaya.
  • Ahmad Shahir Makhtar, Adibah Abdul Wahab (2010) Pengurusan zakat di negeri Selangor: Isu dan cabaran. Paper presented at Konvensyen Kebangsaan Perancangan & Pengurusan Harta dalam Islam 2010 organised by Jabatan Syariah, Fakulti Pengajian Islam UKM. Bangi.
  • Department of Statistics Malaysia (2021). Retrieved from: https://www.dosm.gov.my/v1/index.php
  • Engle, R. F. & C. W. J. Granger. (1987). Co-Integration and Error Correction: Representation, Estimation and Testing. Econometrica 55: 251–76.
  • Faridi F. R. (1983). Theory of fiscal policy in an Islamic state. 2Journal of research on Islamic Economics, Vol. 1
  • Foad, H.M. (2002), “Hampir 80 per cent syarikat Islam tidak bayar zakah (‘Nearly 80 per cent of Muslims companies do not pay zakah’)”, Utusan Malaysia, 4 March, p. 3
  • Haug, Alfred A. (2002). Temporal aggregation and the power of co-integration tests: A Monte Carlo study. Oxford Bulletin of Economics and Statistics 64, pp. 399–412.
  • Hassan M. K. & Khan J. M. (2007). Zakat, external debt and poverty reduction strategy in Bangladesh.Journal of Economic Cooperation, 28, 4 (2007), pp. 1-38.
  • Inglesi-Lotz, Roula. 2018. The role of potential factors/actors and regime-switching modeling. In The Economics and the Econometrics of the Energy-Growth Nexus. Edited by Angeliki N. Menegaki. Cambridge: Academic Press, p. 387.
  • Hairunnizam Wahid Sanep Ahmad & Radiah Abdul Kader. (2008). Pengagihan Zakat Oleh Institusi Zakat Di Malaysia: Mengapa Masyarakat Islam tidak berpuas hati. Seminar Kebangsaan Ekonomi Malaysia.
  • Harris, Richard, and Robert Sollis. (2003). Applied Time Series Modelling and Forecasting. West Sussex: Wiley.
  • Jawhar. (2020). Retrieved from http://www.jawhar.gov.my/
  • Kahf, M. (1980). The calculation of Zakah for Muslims in North America. Muslim Students' Association of the United States and Canada.
  • Kahf, Monzer(1989), Zakat: Unresolved Issues in the Contemporary Fiqh, Journal of Islamic Economics, Vol. 2, No. 1, January 1989.
  • Mansor, N.A. Fatzel, F.H.M Shamsudin, S.M & Anwar, I. S. K (2018) Zakat vs. Taxation: An Overview of the Implementation in Malaysia. IMDEC UITM E-Proceedings The 2nd Islamic Management Development Conference.
  • Marques, L. Miguel, J. A. Fuinhas, & A. C. Marques. (2019). Chapter Four—The impacts of China's effect and globalization on the augmented energy–nexus: Evidence in four aggregated regions. In The Extended Energy-Growth Nexus. Edited by Jose Alberto Fuinhas and António Cardoso Marques. Cambridge: Academic Press, pp. 97–139.
  • Makhtar, A. S & Wahab, H. A. A (2010) MAIS Pengurusan Zakat di Negeri Selangor: Proceeding Konvensyen Kebangsaan Perancangan & Pengurusan Harta dalam Islam.
  • Menegaki A. N. (2019). The ARDL Method in the Energy-Growth NexusField; Best Implementation Strategies. Economies. The University of Athens.
  • Migdad, A. R (2019) Managing Zakat through Institutions: Case of Malaysia. International Journal of Islamic Economics and Finance Studies, 2:28-44
  • Muhammad I. (2019).Analysis of Zakat System in High-Income Islamic Countries. The Journal of Muamalat and Islamic Finance Research 16(2):1-11
  • Mohd Rizuan, Abdul Kadir & Zulkifli Zainal (2014). Factors influencing a business towards Zakat Payment in Malaysia.
  • Narayan P. K. & Smyth R. 2005. Electricity consumption, employment, and real income in Australia evidence from multivariate Granger causality tests. Energy Policy 33, pp. 1109–16.
  • Johansen, S. (1988). Statistical analysis of co-integration vectors. Journal of Economic Dynamics and Control 122: 231–54.
  • Johansen, S. and K. Juselius. (1990). Maximum likelihood estimation and inference on co-integration with applications to the demand for money. Oxford Bulletin of Economics and Statistics 52: 169–210.
  • John Crawfurd. (1877). History of the Indian Archipelago. London: Frank Cass and Co. Ltd, vol III.
  • OECD. (2014). Addressing the Tax Challenges of the Digital Economy. OECD/G20 Base Erosion and Profit Shifting Project.
  • Othman, A & Noor, A. H. M. (2012) Role of Zakat in Minimizing Economic Inequalities Among Muslims: A Preliminary Study on Non Recipients of Zakat Fund (NRZF). 3rd International Conference on Business Economic Research (3rd ICBER)
  • Pesaran, M. Hashem, and Yongcheol S. (1999). An Autoregressive Distributed Lag Modeling Approach to Cointegration Analysis. In Econometrics and Economic Theory in the 20th Century: The Ragnar Frisch Centennial Symposium. Cambridge University Press.
  • Pesaran, M. Hashem, Yongcheol S., and Richard J. Smith. (2001). Bounds testing approaches to the analysis of level relationships. Journal of Applied Econometrics 16, pp. 289–326.
  • Pesaran, M. Hashem. 2007. A simple panel unit root test in the presence of cross-section dependence. Journal of Applied Econometrics 22: 265–312.
  • Phillips, P.C.B., and B. E. Hansen. (1990). Statistical inference in instrumental variables regression with I (1) processes. Review of Economic Studies 57: 99–125.
  • Syakh A. S. (2017). Equitable Distribution of Income with Growth in an Islamic Economy. International Journal of Islamic Economics & Finance Studies. Vol:3, Issue:3. PESA.
  • Shirazi Nasim Shah. (2006) "Providing for the Resource Shortfall for Poverty Elimination through the Institution of Zakat in Low-Income Muslim Countries”. IIUM Journal of Economics and Management, 2006, Vol.14, No.1.
  • Treasury Department, Malaysia (2020). Retrieved from https://www1.treasury.gov.my
  • Tursoy, Turgut, and Faisal. 2018. The impact of gold and crude oil prices on the stock market in Turkey: Empirical evidence from ARDL bounds test and combined co-integration.Resources Policy55: 49–54. (4).
  • Wan Zulkifli Wan Hassan et, al. (2002). Kedudukan Mazhab Syafi'i dalam Fatwa-Fatwa Zakat di Malaysia : Sorotan Fatwa Muzakarah Jawatankuasa Fatwa Majlis Kebangsaan Dari Tahun 2000-2010.

THE PROGRESS OF SHARI’AH IMPLEMENTATION IN ZAKAH MANAGEMENT & THE ACTUAL PROCEEDS: MALAYSIA AS A CASE STUDY WITH CORRELATION ANALYSIS

Yıl 2022, , 105 - 129, 26.06.2022
https://doi.org/10.54186/arhuss.991989

Öz

This paper analyzes the Malaysian Zakah/Zakat Management, which is related to law and its actual proceeds.Despite numerous efforts being made in many OIC Muslim countries and technological breakthroughs, Zakah is still unable to tackle poverty eradication. This study shows the progress of Zakah by one of the OIC Muslim countries, Malaysia. Malaysia's Zakah actual proceeds are a far cry from a total Muslim population; in fact, approximately 60% of Malaysians are Muslim. Although enjoying tremendous economic growth, Zakah’s potential contribution to Malaysia indicates a gap within the country’s GDP. These failures may relate to Zakah institutions in each state that do not fully adhere to general Islamic law or not follow the fatwa of the Shafi' sect that Zakah is obligatory. The explanation is that, since the country is home to many races and religions, Zakah is exempted from contribution. A prove that the fatwa affects the Zakah's collection, the data would be computed to estimate the proceeds by statistical tools, namely; descriptive, correlation, regression, and the ARDL approach to co-integration testing. This study examines a collection of data between 1991 to 2019 related to economic growth in Malaysia, for instance, Zakah's collection, GDP, interest, inflation, taxes, and unemployment in the country. This paper encourages policymakers to review the decision taken by National Council Fatwa Committee to adhere to the proper fatwa by Shafi's sect and to create effective infrastructure policies.

Kaynakça

  • Abdullahi, S.I (2018) Zakah as a tool for social cause marketing and corporate charity: A conceptual study. Jornal of Islamic Marketing Vol.10 No.1
  • Abdullah Ishak. 1992. Islam di Nusantara (khususnya di Tanah Melayu). Kuala Lumpur: Bahagian Hal Ehwal Islam, Jabatan Perdana Menteri.
  • Abdullah L.H, Ismail P., Rosele M. I., Jaafar S.M. J, Yassin U. F, Ramli M. A & Hassan, W. Z. (2011). Kedudukan Mazhab Syafi’I dalam fatwa-fatwa Zakat di Malaysia: Sorotan Fatwa Muzakarah Jawatankuasa Fatwa Majlis Kebangsaan dari tahun 2000-2010.
  • Abdul Rahman A.R . (2007). Pre-Requisited for Effective Integration of Zakah into Mainstream Islamic Financial System in Malaysia. Islamic Economic Studies Vol. 14, No. 1 & 2, Jan. 2007.
  • Ahmad Hidayat Buang. (2004).Analisis fatwa-fatwa Syariah di Malaysia dalam Fatwa Malaysia. Jabatan Syariah dan undang-undang Universiti Malaya.
  • Ahmad Shahir Makhtar, Adibah Abdul Wahab (2010) Pengurusan zakat di negeri Selangor: Isu dan cabaran. Paper presented at Konvensyen Kebangsaan Perancangan & Pengurusan Harta dalam Islam 2010 organised by Jabatan Syariah, Fakulti Pengajian Islam UKM. Bangi.
  • Department of Statistics Malaysia (2021). Retrieved from: https://www.dosm.gov.my/v1/index.php
  • Engle, R. F. & C. W. J. Granger. (1987). Co-Integration and Error Correction: Representation, Estimation and Testing. Econometrica 55: 251–76.
  • Faridi F. R. (1983). Theory of fiscal policy in an Islamic state. 2Journal of research on Islamic Economics, Vol. 1
  • Foad, H.M. (2002), “Hampir 80 per cent syarikat Islam tidak bayar zakah (‘Nearly 80 per cent of Muslims companies do not pay zakah’)”, Utusan Malaysia, 4 March, p. 3
  • Haug, Alfred A. (2002). Temporal aggregation and the power of co-integration tests: A Monte Carlo study. Oxford Bulletin of Economics and Statistics 64, pp. 399–412.
  • Hassan M. K. & Khan J. M. (2007). Zakat, external debt and poverty reduction strategy in Bangladesh.Journal of Economic Cooperation, 28, 4 (2007), pp. 1-38.
  • Inglesi-Lotz, Roula. 2018. The role of potential factors/actors and regime-switching modeling. In The Economics and the Econometrics of the Energy-Growth Nexus. Edited by Angeliki N. Menegaki. Cambridge: Academic Press, p. 387.
  • Hairunnizam Wahid Sanep Ahmad & Radiah Abdul Kader. (2008). Pengagihan Zakat Oleh Institusi Zakat Di Malaysia: Mengapa Masyarakat Islam tidak berpuas hati. Seminar Kebangsaan Ekonomi Malaysia.
  • Harris, Richard, and Robert Sollis. (2003). Applied Time Series Modelling and Forecasting. West Sussex: Wiley.
  • Jawhar. (2020). Retrieved from http://www.jawhar.gov.my/
  • Kahf, M. (1980). The calculation of Zakah for Muslims in North America. Muslim Students' Association of the United States and Canada.
  • Kahf, Monzer(1989), Zakat: Unresolved Issues in the Contemporary Fiqh, Journal of Islamic Economics, Vol. 2, No. 1, January 1989.
  • Mansor, N.A. Fatzel, F.H.M Shamsudin, S.M & Anwar, I. S. K (2018) Zakat vs. Taxation: An Overview of the Implementation in Malaysia. IMDEC UITM E-Proceedings The 2nd Islamic Management Development Conference.
  • Marques, L. Miguel, J. A. Fuinhas, & A. C. Marques. (2019). Chapter Four—The impacts of China's effect and globalization on the augmented energy–nexus: Evidence in four aggregated regions. In The Extended Energy-Growth Nexus. Edited by Jose Alberto Fuinhas and António Cardoso Marques. Cambridge: Academic Press, pp. 97–139.
  • Makhtar, A. S & Wahab, H. A. A (2010) MAIS Pengurusan Zakat di Negeri Selangor: Proceeding Konvensyen Kebangsaan Perancangan & Pengurusan Harta dalam Islam.
  • Menegaki A. N. (2019). The ARDL Method in the Energy-Growth NexusField; Best Implementation Strategies. Economies. The University of Athens.
  • Migdad, A. R (2019) Managing Zakat through Institutions: Case of Malaysia. International Journal of Islamic Economics and Finance Studies, 2:28-44
  • Muhammad I. (2019).Analysis of Zakat System in High-Income Islamic Countries. The Journal of Muamalat and Islamic Finance Research 16(2):1-11
  • Mohd Rizuan, Abdul Kadir & Zulkifli Zainal (2014). Factors influencing a business towards Zakat Payment in Malaysia.
  • Narayan P. K. & Smyth R. 2005. Electricity consumption, employment, and real income in Australia evidence from multivariate Granger causality tests. Energy Policy 33, pp. 1109–16.
  • Johansen, S. (1988). Statistical analysis of co-integration vectors. Journal of Economic Dynamics and Control 122: 231–54.
  • Johansen, S. and K. Juselius. (1990). Maximum likelihood estimation and inference on co-integration with applications to the demand for money. Oxford Bulletin of Economics and Statistics 52: 169–210.
  • John Crawfurd. (1877). History of the Indian Archipelago. London: Frank Cass and Co. Ltd, vol III.
  • OECD. (2014). Addressing the Tax Challenges of the Digital Economy. OECD/G20 Base Erosion and Profit Shifting Project.
  • Othman, A & Noor, A. H. M. (2012) Role of Zakat in Minimizing Economic Inequalities Among Muslims: A Preliminary Study on Non Recipients of Zakat Fund (NRZF). 3rd International Conference on Business Economic Research (3rd ICBER)
  • Pesaran, M. Hashem, and Yongcheol S. (1999). An Autoregressive Distributed Lag Modeling Approach to Cointegration Analysis. In Econometrics and Economic Theory in the 20th Century: The Ragnar Frisch Centennial Symposium. Cambridge University Press.
  • Pesaran, M. Hashem, Yongcheol S., and Richard J. Smith. (2001). Bounds testing approaches to the analysis of level relationships. Journal of Applied Econometrics 16, pp. 289–326.
  • Pesaran, M. Hashem. 2007. A simple panel unit root test in the presence of cross-section dependence. Journal of Applied Econometrics 22: 265–312.
  • Phillips, P.C.B., and B. E. Hansen. (1990). Statistical inference in instrumental variables regression with I (1) processes. Review of Economic Studies 57: 99–125.
  • Syakh A. S. (2017). Equitable Distribution of Income with Growth in an Islamic Economy. International Journal of Islamic Economics & Finance Studies. Vol:3, Issue:3. PESA.
  • Shirazi Nasim Shah. (2006) "Providing for the Resource Shortfall for Poverty Elimination through the Institution of Zakat in Low-Income Muslim Countries”. IIUM Journal of Economics and Management, 2006, Vol.14, No.1.
  • Treasury Department, Malaysia (2020). Retrieved from https://www1.treasury.gov.my
  • Tursoy, Turgut, and Faisal. 2018. The impact of gold and crude oil prices on the stock market in Turkey: Empirical evidence from ARDL bounds test and combined co-integration.Resources Policy55: 49–54. (4).
  • Wan Zulkifli Wan Hassan et, al. (2002). Kedudukan Mazhab Syafi'i dalam Fatwa-Fatwa Zakat di Malaysia : Sorotan Fatwa Muzakarah Jawatankuasa Fatwa Majlis Kebangsaan Dari Tahun 2000-2010.
Toplam 40 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular Ekonomi
Bölüm Araştırma Makalesi
Yazarlar

Nur Shuhada Ishak Yelkencı

Yayımlanma Tarihi 26 Haziran 2022
Yayımlandığı Sayı Yıl 2022

Kaynak Göster

APA Ishak Yelkencı, N. S. (2022). THE PROGRESS OF SHARI’AH IMPLEMENTATION IN ZAKAH MANAGEMENT & THE ACTUAL PROCEEDS: MALAYSIA AS A CASE STUDY WITH CORRELATION ANALYSIS. Academic Review of Humanities and Social Sciences, 5(1), 105-129. https://doi.org/10.54186/arhuss.991989

 13582    13584    13587      13590      13594     13595     13598


   13969      14099       17154