Measuring Religious Values Development Based on Maqasid Syariah Approach in Compliance Behavior of Business Zakat Scenario

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Study develops a measurement instrument for religious values in SMEs, indicating Maqasid Al-Syariah guides compliance behavior.

Results confirm the measurement instrument effectively assesses religious values, enhancing compliance with business zakat.
Data was collected from 276 SMEs entrepreneurs in Selangor, ensuring a relevant demographic for analysis.
The Rasch Measurement Model validated the effectiveness of the measurement items, affirming their relevance.
Implications suggest integrating Maqasid Al-Syariah into compliance strategies boosts business zakat adherence.

Mohd Rahim Khamis (2016) studied this question.

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