PERSEPSI MAHASISWA TERHADAP PERAKAUNAN ZAKAT PENDAPATAN DI MALAYSIA: KAJIAN DI UITM PERLIS

STUDENTS’ PERCEPTIONS OF INCOME ZAKAT ACCOUNTING IN MALAYSIA: A STUDY AT UiTM PERLIS

Abstract

Zakat pendapatan merupakan tanggungjawab kewangan Islam yang memerlukan bukan sahaja kesedaran terhadap kewajipannya, tetapi juga kefahaman tentang cara pengiraan dan perakaunannya. Keperluan ini penting bagi mahasiswa yang bakal memasuki alam pekerjaan dan berpotensi menjadi pembayar zakat pendapatan. Namun, kajian berkaitan mahasiswa lebih banyak tertumpu kepada literasi zakat secara umum, bantuan zakat dan pengurusan institusi, sedangkan kefahaman tentang aspek perakaunan zakat pendapatan masih kurang diterokai. Kajian ini bertujuan meneliti tahap pengetahuan, persepsi dan sikap mahasiswa terhadap zakat pendapatan dan perakaunan zakat, menganalisis cabaran pemahaman, membandingkan tahap pengetahuan berdasarkan pendedahan kepada kursus berkaitan zakat, menguji hubungan antara persepsi dengan sikap, serta menilai langkah penambahbaikan literasi zakat. Kajian kuantitatif ini menggunakan reka bentuk tinjauan keratan rentas melibatkan 30 mahasiswa UiTM Cawangan Perlis yang dipilih melalui persampelan mudah. Data dikumpulkan melalui soal selidik berstruktur dan dianalisis menggunakan statistik deskriptif, Cronbach’s alpha, ujian t sampel bebas dan korelasi Pearson. Hasil kajian menunjukkan bahawa pengetahuan responden berada pada tahap sederhana (min = 3.16), manakala persepsi terhadap perakaunan zakat (min = 4.19) dan sikap terhadap amalan zakat (min = 4.15) berada pada tahap tinggi. Cabaran pemahaman pula berada pada tahap sederhana. Mahasiswa yang pernah mengikuti kursus berkaitan zakat mencatatkan tahap pengetahuan yang lebih tinggi berbanding mereka yang tidak pernah mengikutinya, t(28) = 3.39, p = .002, dengan saiz kesan yang besar (Cohen’s d = 1.25). Persepsi terhadap perakaunan zakat juga mempunyai hubungan positif yang kuat dengan sikap terhadap amalan zakat pendapatan (r = .769, p < .001). Responden turut menunjukkan sokongan yang tinggi terhadap latihan pengiraan, penggunaan aplikasi digital, peningkatan pendedahan pendidikan dan kerjasama dengan institusi zakat. Secara keseluruhannya, dapatan menunjukkan bahawa penerimaan yang positif terhadap zakat belum semestinya disertai penguasaan teknikal yang setara. Oleh itu, pendidikan zakat di universiti perlu memberi penekanan yang lebih besar kepada pembelajaran berbentuk praktikal dan aplikasi bagi menyediakan mahasiswa melaksanakan tanggungjawab zakat dengan lebih yakin apabila memasuki alam pekerjaan.

Income zakat is an Islamic financial obligation that requires not only awareness of its religious duty but also an understanding of how it is calculated and accounted for. This is particularly important for university students who will soon enter the workforce and may become future income zakat payers. However, studies involving university students have largely focused on general zakat literacy, zakat assistance, and institutional zakat management, while understanding of income zakat accounting remains relatively underexplored. Accordingly, this study examines students’ levels of knowledge, perceptions, and attitudes towards income zakat and zakat accounting, analyses the challenges they face in understanding income zakat, compares knowledge levels based on exposure to zakat related courses, tests the relationship between perceptions and attitudes, and evaluates measures to strengthen zakat literacy. This quantitative study employed a cross-sectional survey involving 30 students from UiTM Perlis Branch selected through convenience sampling. Data were collected using a structured questionnaire and analysed through descriptive statistics, Cronbach’s alpha, an independent samples t test, and Pearson correlation. The findings show that respondents’ knowledge was at a moderate level (mean = 3.16), while their perceptions of zakat accounting (mean = 4.19) and attitudes towards zakat practices (mean = 4.15) were high. The level of challenges in understanding income zakat was also moderate. Students who had attended zakat related courses recorded a significantly higher level of knowledge than those who had not, t(28) = 3.39, p = .002, with a large effect size (Cohen’s d = 1.25). Perceptions of zakat accounting were also strongly and positively associated with attitudes towards income zakat practices (r = .769, p < .001). Respondents further expressed strong support for practical calculation training, the use of digital applications, greater educational exposure, and collaboration with zakat institutions. Overall, the findings suggest that positive acceptance of zakat is not necessarily accompanied by an equally strong command of its technical aspects. Therefore, zakat education at universities should place greater emphasis on practical and application-based learning to better prepare students to fulfil their zakat responsibilities with confidence when they enter the workforce.