Maheran Zakaria
Accounting Research Institute (ARI)
Universiti Teknologi MARA, Malaysia

Junaidah Hanim Ahmad
Nur Ain Abdul Malek
Universiti Teknologi MARA Kelantan, Malaysia

The objective of this study is to examine the effects of Maslow’s hierarchy of needs on zakah distribution efficiency. Maslow’s hierarchy of needs posits that humans strive to achieve five levels of needs in hierarchical order, starting from physiological needs and followed by the needs for safety, social, self-esteem and self-actualization. Zakah distribution efficiency is then evaluated using Balanced Score Card with four dimensions, namely customer satisfaction, internal process, knowledge worker and financial management. Three hundred recipients of the Asnaf Assistance Business Program conducted by Majlis Agama Islam Kelantan (MAIK, Islamic Religious Council of Kelantan) completed a questionnaire prepared for the purpose of the study. Data was analysed using Statistical Package for Social Sciences (SPSS) and Analysis of Moment Structure (AMOS). It can be concluded from the findings that Maslow’s hierarchy of needs has positive effects on zakah distribution efficiency. This proves that the distribution of zakah in sustainable forms could satisfy recipients’ needs and help them maintain a decent quality of life.

Keywords: Zakah distribution, efficiency, Maslow’s hierarchy of needs, asnaf