Zakat is one of the foundations of Islam and must be performed by every Muslim who is subject to specific requirements. This study aims to examine literacy on the fundamental knowledge of business zakat among Muslims entrepreneur in Kedah. Based on three main objectives, this study focuses on several main issues, namely the knowledge of business zakat among Muslims entrepreneurs in Kedah, the contributors to the knowledge of business zakat among Muslims entrepreneurs in Kedah and the ways Muslims entrepreneurs in Kedah pay their business zakat. For the first objective, this research describes the knowledge of business zakat among Muslims entrepreneurs in Kedah. Secondly, this research also identifies the contributors to the knowledge of business zakat among Muslims entrepreneurs in Kedah. Third, this study identifies the ways Muslims entrepreneurs in Kedah pay their business zakat. Hence, to ensure that all the objectives that have been listed are answered gradually, the most relevant method that can be used in this study is qualitative research method. This research combines appropriate literature sources as well as interviews. At the end of this paper, the researcher found that the level of knowledge towards business zakat among Muslims entrepreneurs in Kedah. The elements that influence knowledge of business zakat from the perspectives of location, demography, education, and socio-cultural aspects have been identified. The researcher also identified the contributors to the knowledge of business zakat among Muslims entrepreneurs in Kedah. The most relevant factors contributing to the knowledge of business zakat among Muslim entrepreneurs in Kedah have also been determined. Apart from that, the researcher also identified the ways Muslims entrepreneurs in Kedah pay their business zakat in order to raise awareness of zakat payment in business. The researcher also suggested some improvements to Lembaga Zakat Negeri Kedah (LZNK) to overcome the problems occurred. In conclusion, LZNK should take several actions to ensure that the degree of understanding and awareness towards the knowledge of business zakat among Muslims entrepreneurs in Kedah can be enhanced.
A mediating effect of business growth on zakat empowerment program and mustahiq†™s welfare. (2016). Taylor & Francis.
https://www.tandfonline.com/doi/full/10.1080/23311975.2021.1882039
A step-by-step guide to understanding and calculating zakat on businesses. National Zakat Foundation. (n.d.). https://nzf.org.uk/wp-content/uploads/2020/04/NZF_Zakat-on- Business_Guide.pdf.
Aceyourpaper. (2018). What is the difference between research questions and research objectives? Retrieved from https://www.aceyourpaper.com/student-questions/what-is-the-difference-between-research-questions-and-research-objectives/
Ahmed, B. O., Johari, F., & Wahab, K. A. (2017). Identifying the poor and the needy among the beneficiaries of zakat need for a zakat-based poverty threshold in Nigeria. International Journal of Social Economics.
Ahmed, U., Phulpoto, W., Umrani, W. A., Abbas, I. A. (2016b). Diving deep in employee training to understand employee engagement. The International Journal of Management, 5(1), 1-5.
Ahmed, E. R., Aiffin, K. H. Bin, Alabdullah, T. T. Y., & Zuqebah, A. (2016). Zakat and Accounting Valuation Model. Journal of Reviews on Global Economics.
Al-Qadarawi. (2000), Fiqh az-Zakah: A Comparative Study. Kahf, M., Trans. London: Daryl- Taqwa Ltd.
Aspers, P., & Corte, U. (2019). What is Qualitative in Qualitative Research. Qualitative Sociology, 42(2), 139–160. https://doi.org/10.1007/s11133-019-9413-7
Astro Awani. (2020). Normal baharu: Bayaran zakat semasa PKP? Ini perkara yang anda perlu tahu. astroawani.com. https://www.astroawani.com/berita-malaysia/normal- baharu-bayaran-zakat-semasa-pkp-ini-perkara-yang-anda-perlu-tahu-239299
Bank Negara Malaysia. (2016a). Perbankan Islam (Mac ed.). BNM. https://ww.bnm.gov.my/documents/20124///059dfdcc-1b7b-0611-3aa8-793c069d1e60
Barnum, C. M. (2021). Analyzing the findings. Usability Testing Essentials, 287–319. https://doi.org/10.1016/b978-0-12-816942-1.00008-3
Barrett, D., & Twycross, A. (2018). Data collection in qualitative research. In: Royal College of Nursing.
Berg, B. L., & Howard, L. (2012). Qualitative Research Methods for the Social Sciences. (8th ed). USA: Pearson Educational Inc.
Berhane & Gardebroek, 2011; Fianto et al., 2019; Littlefield et al., (2003). Financial Inclusion: Overview Financial Inclusion in Malaysia.
Bhardwaj, P. (2019). Types of sampling in research. Journal of the Practice of Cardiovascular Sciences, 5(3), 157.
Bolisani, Ettore & Bratianu, Constantin. (2018). The Elusive Definition of Knowledge.
Brink, H. I. (1993). Validity and reliability in qualitative research. Curationis, 16(2), 35-38.
Brown, A., & Danaher, P. A. (2017). CHE Principles: facilitating authentic and dialogical semi-structured interviews in educational research. International Journal of Research & Method in Education, 1-15. doi:10.1080/1743727x.2017.1379987
Brown, G. H. (1947). A Comparison of Sampling Methods. The Journal of Marketing, 11(4). https://doi.org/10.1177/002224294701100401
Bruce, B. F. (2018). Judgment Sampling. The SAGE Encyclopedia of Educational Research, Measurement, And. Published. https://doi.org/10.4135/9781506326139.n367
Business Dictionary. (2020). Business Dictionary.com. Retrieved from Business Dictionary.com
Web site: http://www.businessdictionary.com/definition/knowledge.html
Corbin J, Strauss A. 3rd ed. Thousand Oaks, California: Sage Publications; 2008. Basics of Qualitative Research: Techniques and Procedures for Developing Grounded Theory.
Creswell, J. W., & Miller, D. L. (2000). Determining Validity in Qualitative Inquiry. Theory Into Practice. Vol 39(3), pp. 124-131.
Creswell, J. W., & Clark, P. V. L. (2007). Designing and Conducting Mixed Methods Research. London: Sage Publication Ltd.
Cypress, B. S. (2017). Rigor or reliability and validity in qualitative research: Perspectives, strategies, reconceptualization, and recommendations. Dimensions of Critical Care Nursing, 36(4), 253-263.
De Vaus, D. A. (2014). Surveys in Social Research. (6th ed). Australia: UCL Press. Denzin, N.K. (1978). Sociological methods: A sourcebook. New York, NY: McGraw-Hill Dictionary, C. awareness. Retrieved from
https://dictionary.cambridge.org/dictionary/english/awareness.
Doktoralina, C., Bahari, Z., Hassan, S., Ismail, N., & Mardiyah, S. (2020). Hashtags as a way to expedite the zakat supply chain. Uncertain Supply Chain Management, 8(1), 197-206.
Donsu, J. D. T. (2017). Pisikologi Keperawatan. Yogyakarta: Pustaka Baru Press.
Dudovskiy, J. (2011). Qualitative Data Analysis. Business Research Methodology. https://research-methodology.net/research-methods/data-analysis/qualitative-data- analysis/
Ibrahim, S. B., Ahmed, U., & Abdullahi, M. S. (2021). Testing the prediction of knowledge sharing behavior through the lens of organizational culture and organizational citizenship behavior. Annals of Contemporary Developments in Management & HR (ACDMHR), 3(2), 27-40.
