عامل المزكّي: نهج جديد لتحسين تحصيل الزكاة في منظمات إدارة الزكاة
الملخص
أهداف البحث: يجادل هذا البحث بأن التركيز على العمليات المؤسسية قد أغفل متغيرًا حاسمًا، وهو دافع الزكاة.
منهجية البحث: يتبنى البحث منهجًا كميًا قائمًا على الاقتصاد السلوكي. ويطرح نموذجًا تحليليًا، بالاستناد إلى نظرية السلوك المخطط، لاختبار العوامل الرئيسة المؤثرة في قرارات دافع الزكاة الخيرية. جُمعت البيانات من 251 مستجيبًا، ثم حُلِّل النموذج المقترح باستخدام نمذجة المعادلات الهيكلية للمربعات الصغرى الجزئية (PLS-SEM).
النتائج: يُظهر التحليل أن الموقف الإيجابي لدافع الزكاة ومستوى فهمه لهما تأثير إيجابي كبير على نيته وسلوكه الملتزم. ومع ذلك، وخلافًا للافتراضات الشائعة، فإن الثقة في منظمات إدارة الزكاة لا تؤثر بشكل مباشر على سلوك الدفع. وبحسب التحليل، فإن العامل الرئيس الذي يشجع على دفع الزكاة عبر منظمات الزكاة سهولة الوصول إلى الخدمات المقدمة. وبناءً على ذلك، تقدم النتائج توجيهًا واضحًا لمنظمات الزكاة: فبينما يُعد بناء الثقة أمرًا بالغ الأهمية لسمعتها على المدى الطويل، ينبغي تخصيص الموارد بشكل استراتيجي لتبسيط إجراءات الدفع وتعزيز راحة المستفيدين.
أصالة البحث: تتمثل المساهمة الرئيسة لهذا البحث في تطوير منهجية عامل الزكاة والتحقق من صحتها، مما يحوّل تركيز تحسين الزكاة من منظور مؤسسي إلى منظور يتمحور حول المتبرع. ومن خلال تحديد الدور الأقل أهمية للثقة في قرارات الدفع الفوري، يقدم البحث استراتيجية أكثر دقة وقائمة على الأدلة لتعبئة الزكاة.
المقاييس
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الزكاةالمزكّيمنظمة إدارة الزكاةالسلوك الخيريإدارة المنظمات غير الربحيةنظرية السلوك المخططالتمويل الإسلامي
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