DETERMINING PARAMETERS FOR HAD KIFAYAH IN ZAKAT DISTRIBUTION AMONG ASNAF UNDERGRADUATE STUDENTS IN PERLIS: A SUSTAINABLE DEVELOPMENT GOALS (SDGS) PERSPECTIVE

Abstract

This study investigates the determination of Had Kifayah parameters for effective Zakat distribution among Asnaf undergraduate students in Perlis, aligning it with the Sustainable Development Goals (SDGs). A mixed-methods approach is employed, beginning with qualitative analysis to identify 13 of 17 relevant SDG targets reflected in existing Zakat practices. A Likert scale questionnaire is developed and distributed to Asnaf students across five institutions. Quantitative data is analyzed using Statistical Package for the Social Sciences (SPSS), including descriptive statistics, reliability analysis, and multiple linear regression to assess each SDG’s reliability, significance, and influence on Zakat distribution outcomes. Additionally, Exploratory Factor Analysis (EFA) is conducted to uncover underlying factors affecting Zakat distribution. The results confirm strong alignment with key SDGs, notably SDG 1, SDG 3, SDG 4, SDG 8, and SDG 10. The study concludes by proposing a targeted, SDG-aligned Had Kifayah parameter for Zakat distribution, developed through the integration of qualitative insights and quantitative evidence, aimed at enhancing the relevance, equity, and impact of Zakat support for Asnaf students in higher education.