Published date: Jul 18 2023

Journal Title: KnE Social Sciences

Issue title: Transdisciplinary Symposium on Business, Economics, and Communication (TSBEC 2022)

Pages: pages 656–661

DOI: 10.18502/kss.v8i12.13713

Mohd Zulkifli Muhammadzulkifli.m@umk.edu.myFaculty of Entrepreneurship and Business, Universiti Malaysia Kelantan, City Campus, 16100 Kota Bharu, Kelantan, Malaysia

Noormariana Mohd DinFaculty of Entrepreneurship and Business, Universiti Malaysia Kelantan, City Campus, 16100 Kota Bharu, Kelantan, Malaysia

Azwan AbdullahFaculty of Entrepreneurship and Business, Universiti Malaysia Kelantan, City Campus, 16100 Kota Bharu, Kelantan, Malaysia

Caturida Meiwanto DoktoralinaFaculty of Business and Social Science, Universitas Dian Nusantara, Jakarta, Indonesia

Ahmad Ridhuwan AbdullahFaculty of Entrepreneurship and Business, Universiti Malaysia Kelantan, City Campus, 16100 Kota Bharu, Kelantan, Malaysia

This study assesses the spiritual’s post-covid Asnaf entrepreneur’s toward zakat on business. It indicated the new insight of Asnaf entrepreneur’s spirituality after covid. After participating in the AEP, Asnaf became the zakat payer and directly will be give the positive effect to zakat collection. However, many small businesses, especially business from Asnaf entrepreneurs are financially fragile because of Covid- 19 challenges. To meet the challenges posed by the Covid-19, the Asnaf entrepreneurs had to react in agile and decisive ways by relating the spirituality toward business and able to maintain as the zakat payer soon. This involves conducting an after-action review in spiritual by lessons learned from the pandemic and enhance the business value. Therefore, in this paper, we explore the Spiritual’s Asnaf entrepreneurs toward zakat on business after facing the Covid-19. The analysis was performed to examine the reliability and validity of the measurement, and the structural equation modelling techniques (SEM). Spiritual among Asnaf entrepreneur’s toward zakat on business after Covid-19. Hence, the study provides an insight to zakat institution that the Covid-19 seek out the opportunities emerging in the recovery and stability return by move to digitalization business.

Keywords: asnaf, entrepreneur, spiritual quotient, post covid

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