The Effects of Maslow’s Hierarchy of Needs on Zakah Distribution Efficiency in Asnaf Assistance Business Program

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Maheran Zakaria Junaidah Hanim Ahmad Nur Ain Abdul Malek

Abstract

The objective of this study is to examine the effects of Maslow’s hierarchy ofneeds on zakah distribution efficiency. Maslow’s hierarchy of needs positsthat humans strive to achieve five levels of needs in hierarchical order,starting from physiological needs and followed by the needs for safety,social, self-esteem and self-actualization. Zakah distribution efficiency isthen evaluated using Balanced Score Card with four dimensions, namelycustomer satisfaction, internal process, knowledge worker and financialmanagement. Three hundred recipients of the Asnaf Assistance BusinessProgram conducted by Majlis Agama Islam Kelantan (MAIK, IslamicReligious Council of Kelantan) completed a questionnaire prepared forthe purpose of the study. Data was analysed using Statistical Package forSocial Sciences (SPSS) and Analysis of Moment Structure (AMOS). It canbe concluded from the findings that Maslow’s hierarchy of needs has positiveeffects on zakah distribution efficiency. This proves that the distribution ofzakah in sustainable forms could satisfy recipients’ needs and help themmaintain a decent quality of life.

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How to Cite
ZAKARIA, Maheran; AHMAD, Junaidah Hanim; ABDUL MALEK, Nur Ain. The Effects of Maslow’s Hierarchy of Needs on Zakah Distribution Efficiency in Asnaf Assistance Business Program. Management & Accounting Review (MAR), [S.l.], v. 13, n. 1, p. 27-44, june 2014. ISSN 2550-1895. Available at: <http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/18>. Date accessed: 19 aug. 2018.
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