ZAKAT ACCOUNTING COURSE: VALUABLE INPUT TO HIGHER LEARNING INSTITUTIONS

Abstract

The objective of this study is to investigate the factors that encourage students to choose Zakat Accounting as their elective course at one of the Higher Learning Institutions in Malaysia. Primary data for the study were collected using a self-administered questionnaire from three classes. Overall, a total of 59 respondents were engaged as the sample of this study. The findings revealed that the factors influencing the students' selection were personal interest in the subject matter, opportunity to learn a new area of accounting, ease of subject matter, quality of the lecturer teaching, and religious belief. The talk given by the Faculty was regarded as the most convincing source of information for the students in selecting the elective course. Although this study only focuses on one university in Malaysia, it could become a catalyst for future studies in the area of Zakat Accounting. Despite the limitation, it still provides some insightful findings of the students’ acceptance determinants of an Islamic course in a university. In conclusion, this study hopes to provide invaluable input to the management of the Higher-Level Institutions on factors to consider before offering any new courses to students.