The Modeling of Zakat Using AHP technique in Sabah

Abstract

The distribution of zakat to the asnaf is able to improve the living standards of the asnaf, especially from the social, economic, educational, and economic angles. In addition, it can also help elevate the Islamic teachings and enhance the dignity of the ummah. Therefore, the main goal of this study is to examine the practise of zakat distribution to asnaf in Sabah. This study uses a mix method (mix methods), which is a qualitative method and a hierarchical process of analysis based on linguistic fence (PHA). To obtain preliminary information, semistructured interviews were conducted with five informants, consisting of top management
and officers of the Zakat and Fitrah Divisions of the Sabah Islamic Religious Council. Data from the interviews was analysed using a linguistic fence-based analysis (PHA) hierarchical process to determine the decision making weights for an attribute in the evaluation process. Two forms of linguistic fencing, namely concentration and dilation, were used to measure the relative importance of weights for each of the criteria studied. There are five steps used in decision making using the PHA method, namely defining the question, creating a hierarchical structure, generating a paired matrix, normalising the data, calculating the vector eigenvalues, and testing the consistency of the data. To test the applicability of the proposal method, an empirical example of a study proposal to select asnaf eligible to receive zakat has been shown in this paper. The findings show that this approach is very suitable and efficient as a tool to solve the problem of decision making of various criteria in the distribution of zakat. Therefore, it can help decision makers (PK) make their decisions in a simpler and more systematic way.