The Determinants Of Effective Zakat Distribution In Selangor Higher Education Institutions

Amid the pandemic that the world is facing, many families are facing a financial crisis. This time when zakat comes in to help those who are in need and low. Financial education aid is one of the common aids of zakat institutions to help needy and poor students from secondary up to tertiary. Therefore, this study aims to identify the determinants of effective zakat distribution in higher education institutions in Selangor. This research was carried out based on quantitative methodology using a survey questionnaire on a sample of 206 students currently studying in Selangor. The students are the recipients of full assistance from the zakat institution in Selangor. This study employs SPSS software Version 26 to test hypotheses. All the chosen independent variables are significantly correlated with the zakat distribution. Somehow, the findings of multiple regression showed that only good amil and recipient satisfaction significantly affect zakat distribution. The t-value of good amil is 4.731, and at the t-value of the recipient, satisfaction is 3.620. However, zakat knowledge does not influence the effective zakat distribution (p-value .054). This study highlighted the distribution of zakat in improving educational equity among poor and needy students.