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1
DEVELOPING STRATEGIC RISK MANAGEMENT PLANNING FRAMEWORK IN FACING COVID-19 AT
LEMBAGA ZAKAT NEGERI KEDAH (LZNK)
MARINA BINTI ABU BAKAR
MASTER OF ISLAMIC BUSINESS STUDIES UNIVERSITI UTARA MALAYSIA
April 2022
2
DEVELOPING STRATEGIC RISK MANAGEMENT PLANNING FRAMEWORK IN FACING COVID-19 AT LEMBAGA ZAKAT
NEGERI KEDAH (LZNK)
By
MARINA BINTI ABU BAKAR
Research Paper Submitted to College of Business Universiti Utara Malaysia
in Partial Fulfillment of the Requirement for the Master of Islamic Business Studies
iii
Permission to Use
In presenting this research paper in partial fulfilment of the requirements for a Post Graduate degree from the Universiti Utara Malaysia (UUM), I agree that the library of this university may make it freely available for inspection. I further agree that permission for copying this research paper in any manner, in whole or in part, for scholarly purposes may be granted by my supervisor(s) or in their absence, by the Director of Postgraduate Studies Unit, College of Business where I did my research paper. It is understood that any copying or publication or use of this thesis or parts of it for financial gain shall not be allowed without my written permission. It is also understood that due recognition shall be given to me and to the UUM in any scholarly use which may be made of any material in my research paper.
Request for permission to copy or to make other use of materials in this research paper in whole or in part should be addressed to:
Director of Postgraduate Studies Unit, College of Business Universiti Utara Malaysia
06010 UUM Sintok Kedah Darul Aman
iv Abstract
The pandemic of COVID-19 has badly affected the overall socio-economic aspects of industries, societies and human activity at different levels and requires an interdisciplinary approach related to strategic planning. Strategic risk organizational success planning is the best when performance is measured as effectiveness, and when strategic risk planning is measured as structured strategic risk planning. Therefore, all the organization that affected with this pandemic need to re-structure their future strategic risk management planning and approach to reduce its impact, including, zakat institution in Malaysia. Moreover, the growing amount of asnafs is also reported. As a result, the situation becomes more difficult as zakat collection during the pandemic is reported to be declined and insufficient because special and emergency fund allocation is needed. This tough situation is happening to most zakat institutions in Malaysia, including Kedah. Thus, in order to ensure that zakat is adequate and can be distributed to the vulnerable asnafs in Kedah, LZNK needs to establish a strategic risk management plan by considering various external and internal factors affecting the collection of zakat at LZNK and other relevant strategies of the plan. The purpose of this study is to propose a strategic risk management planning framework for LZNK in facing COVID-19 pandemic. This study decentralizes the scenarios posed in the current literature and aims to address practical implications in response to the decreasing amount of zakat collection during COVID-19 pandemic in Malaysia. In general, three objectives have been designed for this study; to identify the issues and challenges faced by LZNK during COVID-19 pandemic, to explore the current strategic risk management planning practiced by LZNK and to develop strategic risk management planning framework for LZNK in facing COVID-19 pandemic. For research methodology, this study uses qualitative approach and Lembaga Zakat Negeri Kedah (LZNK) was chosen as a case study. The data collection process was done through literature reviews and interviews with twelve informants from LZNK officers, zakat scholars, zakat payers and asnafs. Meanwhile, the process of data analysis involved thematic analysis. This study found that LZNK is facing various challenges in developing a risk planning framework to face the COVID-19 pandemic particularly in the areas of administration, finance, human resources, accounting and reporting.
Also, it is found that LZNK has the potential to develop its strategic risk management planning framework in facing COVID-19 pandemic. The result of the study is a strategic risk management planning framework that can be put into practice to help LZNK deal with the challenges posed by the COVID-19 pandemic. This study is beneficial to the development of zakat and society in general as it finds innovative and efficient ways to incorporate strategic management with the Islamic finance institution. In short, this study helps researchers who are interested in Islamic finance growth and development and addresses the methods of poverty alleviation for Muslims and considers both Islamic and contemporary ways of improving economic conditions.
Key Words: Strategic Management; Risk Management; COVID-19 Pandemic;
Lembaga Zakat Negeri Kedah (LZNK)
v Abstrak
Pandemik COVID-19 telah menjejaskan keseluruhan aspek sosio-ekonomi industri, masyarakat dan aktiviti manusia pada tahap yang berbeza serta memerlukan pendekatan antaradisiplin yang berkaitan perancangan strategik. Kejayaan perancangan risiko strategik organisasi adalah terbaik apabila prestasinya diukur berkesan, manakala perancangan risiko strategik pula diukur sebagai perancangan risiko strategik berstruktur. Oleh itu, organisasi yang terjejas dengan pandemik ini perlu menstruktur semula perancangan dan pendekatan pengurusan risiko strategik pada masa hadapan untuk mengurangkan kesannya, termasuklah institusi zakat di Malaysia. Tambahan pula, jumlah asnaf yang semakin meningkat turut dilaporkan.
Kesannya, keadaan menjadi lebih sukar apabila kutipan zakat semasa pandemik dilaporkan merosot dan tidak mencukupi kerana peruntukan dana khas dan kecemasan diperlukan. Keadaan getir ini berlaku kepada kebanyakan institusi zakat di Malaysia termasuk Kedah. Justeru, bagi memastikan zakat mencukupi dan dapat diagihkan kepada golongan asnaf yang memerlukan di Kedah, LZNK perlu mewujudkan pelan pengurusan risiko strategik dengan mengambil kira pelbagai faktor luaran dan dalaman yang mempengaruhi kutipan zakat di LZNK dan strategi-strategi lain yang berkaitan perancangan. Matlamat kajian ini adalah untuk mencadangkan rangka kerja perancangan pengurusan risiko strategik bagi LZNK dalam menghadapi pandemik COVID-19. Kajian ini mendesentralisasikan senario yang dikemukakan dalam literatur semasa dan bertujuan menangani implikasi praktikal sebagai tindak balas kepada pengurangan jumlah kutipan zakat semasa pandemik COVID-19 di Malaysia.
Secara umumnya, tiga objektif telah direka untuk kajian ini; mengenal pasti isu dan cabaran yang dihadapi oleh LZNK semasa pandemik COVID-19, meneroka perancangan pengurusan risiko strategik semasa yang diamalkan oleh LZNK dan membangunkan rangka kerja perancangan pengurusan risiko strategik untuk LZNK dalam menghadapi pandemik COVID-19. Bagi metodologi kajian, kajian ini mengguna pakai pendekatan kualitatif dan Lembaga Zakat Negeri Kedah (LZNK) telah dipilih sebagai kajian kes. Proses pengumpulan data dilakukan melalui tinjauan literatur dan temu bual dengan dua belas informan di kalangan para pegawai LZNK, pakar zakat, pembayar zakat dan asnaf. Manakala, proses peganalisisan data pula melibatkan analisis tematik. Kajian ini mendapati LZNK menghadapi pelbagai cabaran dalam membangunkan rangka kerja perancangan risiko bagi menghadapi pandemik COVID-19 khususnya dalam bidang pentadbiran, kewangan, sumber manusia, perakaunan dan pelaporan. Selain itu, didapati juga bahawa LZNK berpotensi membangunkan rangka kerja perancangan pengurusan risiko strategik dalam menghadapi pandemik COVID-19. Hasil kajian merupakan rangka kerja perancangan pengurusan risiko strategik yang boleh dipraktikkan untuk membantu LZNK menangani cabaran-cabaran yang timbul kesan daripada pandemik COVID-19.
Kajian ini memberi manfaat kepada pembangunan zakat dan masyarakat amnya kerana ia menngetengahkan cara yang inovatif dan cekap untuk menggabungkan pengurusan strategik dengan institusi kewangan Islam. Ringkasnya, kajian ini membantu para penyelidik yang berminat dalam pertumbuhan dan pembangunan kewangan Islam serta kaedah membasmi kemiskinan bagi umat Islam selain mempertimbangkan kaedah-kaedah memperbaiki keadaan ekonomi secara Islam dan kontemporari.
Kata Kunci: Pengurusan Strategik; Pengurusan Risiko; Pandemik COVID-19;
Lembaga Zakat Negeri Kedah (LZNK)
vi
Acknowledgement
Alhamdulillah, all praises and gratitudes are extended to Allah SWT for all His blessings and graces, finally this study is successfully completed. Blessings and peace be upon the great Prophet Muhammad PBUH, his family and pious companions because due to their struggles, Islam continues to grow and can be enjoyed by Muslims up till now.
My highest appreciation and millions of thanks to Dr Raziah Md. Tahir, as the supervisor for all the helps, guidances, advices and motivations poured during this supervision. Indeed, this writing would not have been completed successfully without the navigation of my supervisor. May her sacrifices and energies pour out are best rewarded by Allah SWT.
Thank you so much to all informants involved from LZNK officers, zakat scholars, zakat payers and zakat recipients for their good services and cooperations throughout this study so that it can be completed perfectly. I am dearly obliged to LZNK for giving me an opportunity to work on this study which has provided valuable information about strategic risk management planning in facing COVID-19 pandemic.
Also, my thanks to the supporting staffs at College of Business UUM, the administration of Islamic Business School UUM and Postgraduate Centre UUM for the assistances given during this study session at UUM. May blessings be with you all.
Any attempt at any level can‘t be satisfactorily completed without the support and guidance of my family. Not to be forgotten, thank you to my dear father and mother, Abu Bakar Abdullah and Aishah Mohamed for the encouragement and help given tirelessly. Similarly, my beloved husband, Ku Azis Ku Ahmad, my children Sulha Ahmad, Hazim Ahmad and Ku Azzahra Ku Azis as well as my other family members who have sacrificed a lot of energies and feelings, giving supports, advices and prayers until this study is finally accomplished. A word of appreciation is also extended to those whoever has helped me indirectly throughout the writing of this study. May the mercy and love of Allah SWT always be with us and every step we take is guided by His will.
vii
Table of Contents
Certification of Thesis Work………...…i
Permission to Use………...iii
Abstract………..iv
Abstrak………....v
Acknowledgement………..vi
Tables of Contents………...vii
List of Tables………...x
List of Figures………...xi
List of Abbreviations………...xii
CHAPTER ONE: INTRODUCTION………...1
1.1 Chapter Overview……….1
1.2 Research Background………....3
1.3 Problem Statement………5
1.4 Research Questions………...9
1.5 Research Objectives………...………...9
1.6 Significance of the Study………...………...10
1.7 Scope of the Study………...………...12
1.8 Definitions of Key Terms.………...………...12
1.9 Organization of the Study.………...………...14
CHAPTER TWO: LITERATURE REVIEW……….………...16
2.1 Chapter Overview………...16
2.2 COVID-19 in Malaysia………...16
2.3 COVID-19 Economic Impact………...…...17
2.4 Strategy and Strategic Management Planning………..…...19
2.4.1 Strategy………...…...19
2.4.2 Strategic Management……..………...…....19
2.5 Strategic Planning Theory and Concept…….………..…...19
2.5.1 Strategic Planning in Islamic Perspective………...……..……...…....23
2.5.2 LZNK Strategic Planning………...……..……...…....30
2.6 Islamic Financial Planning……….………..…...32
2.7 Administration and Management of Zakat ………..…...34
2.7.1 Basic Concept of Zakat………...……..……...…....36
2.7.2 Types of Zakat………….………...……..……...…....37
2.7.3 Zakat Issues and Challenges ………….………..…....37
2.8 Risk Management Strategy………..…...41
2.9 Zakat Risk Management………..…...44
2.9.1 Basic Concept of Zakat………...……..……...…....36
viii
2.9.2 Islamic Perspective of Managing Risk ….………...…...45
2.9.3 Zakat Risk Management Strategies Studies…………..…...46
2.9 Zakat Institution and Management………..…...47
2.10.1 The Role of Zakat in Pandemic ………...…...47
2.10.2 Distribution of Zakat during Pandemic………...…...50
2.10.3 Zakat Risk Management Strategies Studies…………..…...46
2.10 Zakat Institution and Management………..…...47
2.11 Standard, Efficiency, and Zakat Governance……...52
2.12 Summary………..…...55
CHAPTER THREE: RESEARCH METHODOLOGY………....57
3.1 Chapter Overview………...57
3.2 Research Design………...………...57
3.3 Conceptual Framework ……….………...58
3.4 The Context of Lembaga Zakat Negeri Kedah (LZNK)….…...59
3.4.1 Background………...……..……...…...60
3.4.2 Population………….………...……..……...…...62
3.5 Research Processes……….………...62
3.5.1 Selection of Informants..……...…...63
3.5.2 Data Collection….………...……..……...…...65
3.5.3 Complementary Data Sources…...……..……...…...68
3.5.4 Data Deduction and Analysis...……..……...…...69
3.5.5 Presentation of Findings...……..……...…...71
3.6 Ethical Concern……….………...71
3.6.1 Assuring Trustworthiness in Qualitative Research...72
3.6.2 Ensuring the Confidentiality of the Participants……...…...72
3.6.3 Transcribing and Translating Interviews…...…...72
3.7 Expected Findings and Limitation ………….………...73
3.8 Summary……….………...73
CHAPTER FOUR: FINDINGS AND DISCUSSION………...74
4.1 Chapter Overview………...74
4.2 Strategic Planning Elements………...………...75
4.2.1 LZNK Issues and Challenges During the COVID-19 Pandemic...76
4.3 Strategic Risk Management Planning for LZNK…...………...89
4.3.1 LZNK Strategic Plan...89
4.3.2 LZNK Strategic Risk Management...97
4.4 Strategic Risk Management Planning Framework for LZNK...101
4.4.1 Forms of Strategic Risk Planning that can Help LZNK Cope with the COVID-19 Pandemic………..102
4.4.2 Solutions to Issues and Challenges...104
4.5 The Development of Strategic Risk Management Planning Framework for LZNK in Facing COVID-19 Pandemic………114
4.6 Summary………...118
CHAPTER FIVE: CONCLUSION………...119
5.1 Chapter Overview……….119
5.2 Summary of Main Findings………...………...119
5.3 Research Implications………...………...121
5.4 Research Contributions ………...………...124
ix
5.5 Future Research Recommendations………...………...126
5.6 Summary………...………...130
REFERENCES………...131
Appendix A: List of Informants………...147
Appendix B: UUM Interview Permission Letter...148
Appendix C: Interview Questions: LZNK Officers...149
Appendix D: Interview Questions: Zakat Payers...151
Appendix E: Interview Questions: Zakat Scholars...153
Appendix F: Interview Questions: Zakat Asnafs...155
x List of Tables
Table 2.1 Detailed of Core Strategic Planning LZNK (2021-2025)…………...32
Table 2.2 Structure of Zakat Institutions in Malaysia………...35
Table 2.3 Special Zakat Provisions during Movement Control Order (MCO) Malaysia……….50
Table 3.1 Detailed Descriptions of the Data Collection Process…...65
Table 3.2 Empirical Data Sources…...69
Table 3.3 Thematic Analysis Process...70
xi List of Figures
Figure 2.1 COVID-19 Cases in Malaysia………17
Figure 2.2 Strategic Management Process………...21
Figure 2.3 Main Core Strategic Planning LZNK (2021-2025)………....31
Figure 2.4 Framing Organizational Risk Elements That Inform Risk Management Strategy……….………...42
Figure 2.5 Six Steps of the Risk Management Process ……….………...43
Figure 2.6 Process of Strategic Innovation Management Based on Risk-Oriented Approach…...44
Figure 3.1 Conceptual Framework……….………...59
Figure 3.2 Location of Lembaga Zakat Negeri Kedah…….……...61
Figure 3.3 Organization Chart of Lembaga Zakat Negeri Kedah (2022)...62
Figure 3.4 Pilot Analysis Process……….………...68
Figure 3.5 Coding……….………...71
Figure 4.1 The Development of Themes and Sub-Themes …….………...75
Figure 4.2 Strategic Risk Management Planning Framework for LZNK in Facing COVID-19 Pandemic………115
xii
List of Abbreviations
AAOIFI Accounting and Auditing Organization for Islamic Financial Institutions
ACIS Academy of Contemporary Islamic Studies CEO Chief Executive Officer
CMCO Conditional Movement Control Order COVID-19 Coronavirus disease
CRO Chief Risk Officer
DOSM Department of Statistics Malaysia
HOD Head of Department
ICT Information Communication Technology ICU Intensive Care Unit
IFRS International Financial Reporting Standards IQCS Islamic Quality Control Scheme
IQMS Islamic Quality Management System
ISO International Organization for Standardization IT Information and Technology
JAWHAR The Department of Awqaf, Zakat and Hajj KPI Key Performance Indicator
LZNK Lembaga Zakat Negeri Kedah LZS Lembaga Zakat Selangor
MAIDAM Majlis Agama Islam & Adat Melayu Terengganu MAIJ Majlis Agama Islam Johor
MAIK Majlis Agama Islam Kedah / Kelantan MAIM Majlis Agama Islam Melaka
xiii
MAINS Majlis Agama Islam Negeri Sembilan MAIPk Majlis Agama Islam & Adat Melayu Perak
MAIPs Majlis Agama Islam dan Adat Istiadat Melayu Perlis MAIS Majlis Agama Islam Selangor
MAIWP Majlis Agama Islam Wilayah Persekutuan MCO Movement Control Order
MOHM Ministry of Health Malaysia
MUIP Majlis Ugama Islam & Adat Resam Melayu Pahang MUIS Majlis Ugama Islam Sabah
PBNS Perbadanan Baitulmal Negeri Sembilan PBUH Peace Be Upon Him
PEST Political, Economic, Social and Technological PKZP Pusat Kutipan Zakat Pahang
PPE Personal Protective Equipment
PPZ Pusat Pungutan Zakat Wilayah Persekutuan PZM Pusat Zakat Melaka
PZS Pusat Zakat Sabah
RMCO Recovery Movement Control Order SIRC State Islamic Religious Council
SWOT Strengths, Weaknesses, Opportunities and Threats SWT Subhanahu wa Taala
TBS Tabung Baitulmal Sarawak UAE United Arab Emirates
UiTM Universiti Teknologi MARA UKM Universiti Kebangsaan Malaysia
xiv UPM Universiti Putra Malaysia VM Visit Malaysia
WHO World Health Organization ZCP Zakat CorePrinciples ZPP Zakat Pulau Pinang
1
CHAPTER ONE INTRODUCTION
1.1 Chapter Overview
Today’s companies are working in a fast-changing business landscape. Non-profit organizations and religious institutions are no exception. The COVID-19 pandemic resulted in 482 million confirmed cases and 6.13 million deaths worldwide until 29 March 2022. It has also given rise to concerns of an inevitable economic downturn and recession (Nicola et al., 2020). Social distance, self-isolation, travel limits, and the loss of many workers have led to the deterioration of the population in all industries.
Schools have closed down, and the demand for commodities and consumer goods has declined. The effect of COVID-19 on individual aspects of the world economy focused on primary sectors, including raw materials extraction, secondary sectors engaged in finished goods manufacturing and services, and all service supply industries.
In the financial industry, the COVID-19 has affected a wide range of communities, financial market and related. Uncoordinated government responses and lockdowns have contributed to delays in the supply chain. In Malaysia, due to the implementation of Movement Control Order (MCO) from March 2020 till June 2020, the production of goods from factories has been drastically reduced, whereas quarantine and self-isolation policies have reduced consumption, demand and use of products and services (Noor Fazlinda et al. 2020). For record, up till 31 March 2022, Malaysia has implemented eight phases of restriction movement orders, namely, phase one until four with MCO from 18 March 2020 until 12 May 2022, phase five with Conditional Movement Control Order (CMCO) from 13 May 2020 until 9 June 2020,
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147 Appendix A List of Informants
List of Informants Position Date
Informant 1 Director, Kedah Zakat International Research Centre, Lembaga Zakat Negeri Kedah (LZNK)
13 March 2022 Informant 2 Head of Department, Quality Management Department,
Lembaga Zakat Negeri Kedah (LZNK)
13 March 2022 Informant 3 Head of ISO Management Division, Quality
Management Department, Lembaga Zakat Negeri Kedah (LZNK)
13 March 2022
Informant 4 Senior Lecturer, Academy of Contemporary Islamic Studies (ACIS), Universiti Teknologi MARA Perlis
8 March 2022 Informant 5 Senior Lecturer, Faculty of Economics and Business,
Universiti Kebangsaan Malaysia (UKM)
10 March 2022 Informant 6 Professor, Putra Business School, Universiti Putra
Malaysia (UPM)
13 March 2022 Informant 7 State Government Officer, Jitra, Kedah 25 February 2022 Informant 8 State Government Officer, Kuala Ketil, Kedah 17 February 2022 Informant 9 Civil Servant, Alor Setar, Kedah 10 January 2022
Informant 10 Zakat Recipient, Langkawi 6 March 2022
Informant 11 Zakat Recipient, Baling 7 March 2022
Informant 12 Zakat Recipient, Langkawi 6 March 2022
148 Appendix B
UUM Interview Permission Letter
149 Appendix C
Interview Questions: LZNK Officers
Part A (Issues and Challenges):
1. As an LZNK staff, what are the key issues and challenges you face?
2. Is LZNK facing the problem of declining zakat collection?
3. As an amil, does COVID-19 affect your career and institution? What are the main challenges you face while collecting zakat from zakat payers during COVID-19 pandemic through the online system?
4. What are the payment method options for those who are not proficient in using technology or do not have any internet accesses?
5. What are the challenges faced while collecting zakat if the manual payment method is still implemented during COVID-19 pandemic?
Part B (Existing strategic risk management practiced by LZNK):
1. Has LZNK officially adopted a strategic risk management system?
2. Is the existing strategic risk management system developed at LZNK using available resources and manpower?
3. What do all LZNK staffs do to ensure that their roles are carried out well to manage the risks faced by their units / divisions / departments in particular and LZNK as a whole?
4. As an employee at LZNK, do you agree that increased knowledge and understanding of key risk management and its exposure contributes to more effective strategic planning? Please describe this matter thoroughly.
5. In addition to increasing knowledge and understanding of key risk management and its disclosures, what other efforts can be made to establish more effective strategic risk management practices?
150
Part C (Establishment of a suitable strategic risk management framework for LZNK in facing COVID-19 pandemic):
1. Does LZNK intend to create strategic risk planning and conduct day -to -day operations more effectively? If so, what steps will be taken?
2. What is the future risk strategic plan for LZNK to maintain and enhance the resilience of the organization especially in facing COVID-19 pandemic?
3. In the strategic risk management framework that will be introduced, will LZNK take into account a culture of responsibility, accountability and integrity?
Please give your opinion on this matter.
4. In the strategic risk management framework to be introduced, will LZNK add a series of training and support services to LZNK staffs, especially to senior management and 'risk owners' as well as conduct risk reviews and monitoring from time to time?
5. By implementing the new strategic risk planning framework, does LZNK believe that the organization can improve the performance and competitive advantage that can be enjoyed with lower capital? Please share your opinion on this.
151 Appendix D
Interview Questions: Zakat Payers Part A (Issues and Challenges):
1. As a zakat payer, what are the main issues and challenges you face during the COVID-19 pandemic?
2. In your opinion, do you expect that zakat institutions will face the problem of declining zakat collection as a result of the COVID-19 pandemic?
3. As a zakat payer, does COVID-19 pandemic affect your career and finances?
What are the main challenges you face in receiving zakat during COVID-19 pandemic through the online system?
4. What is your preferred method of zakat payment if you are not proficient in using technology or do not have any internet accesses?
5. What are the challenges you face as a zakat payer if the manual payment method is still implemented during COVID-19 pandemic?
Part B (Existing strategic risk management practiced by LZNK):
1. What is your opinion if LZNK adopts a strategic risk management system?
2. In your opinion, has the existing strategic risk management system developed at LZNK used the available resources and manpower to the maximum?
3. In your observation, have all LZNK staffs made efforts to ensure that their roles are carried out well to manage the risks faced by their units / divisions / departments in particular and LZNK as a whole?
4. As a zakat payer, do you agree that increased knowledge and understanding of key risk management and its exposure contributes to more effective strategic planning? Please describe this matter thoroughly.
5. In addition to enhancing knowledge and understanding of key risk management and its disclosures, what other efforts can LZNK make to establish more effective strategic risk management practices?
152
Part C (Establishment of an appropriate strategic risk management framework for LZNK in facing COVID-19 pandemic):
1. Can the practice of strategic risk planning help in conducting day-to-day operations more effectively? If so, what steps should LZNK take?
2. In your opinion, is future risk strategic planning for LZNK relevant to maintain and enhance organizational resilience especially in facing COVID-19 pandemic?
3. Has LZNK taken into account cultures of responsibility, accountability and integrity in managing risk strategically? Please give your opinion on this matter.
4. Should LZNK add a series of training and support services to LZNK staff, especially to senior management and ‘risk owners’ as well as conduct risk reviews and monitoring from time to time?
5. Do you believe that LZNK can enhance the performance and competitive advantage that can be enjoyed with lower capital through strategic risk planning? Please share your opinion on this.
153 Appendix E
Interview Questions: Zakat Scholars Part A (Issues and Challenges):
1. In your opinion, what were the main issues and challenges faced by zakat institutions during the COVID-19 pandemic?
2. Is the problem of declining zakat collection in zakat institutions considered a serious matter? Justify your opinion.
3. The COVID-19 pandemic can sometimes affect the careers of zakat officers and zakat institutions. What are the main challenges that need to be addressed by the zakat institution in the process of collecting zakat from zakat payers during COVID-19 through the online system?
4. What is the appropriate approach to be applied to those who are not skilled in using technology or do not have internet access to pay zakat?
5. What are the challenges that may be faced while collecting zakat if the manual payment method is still implemented during the COVID-19 pandemic? Give your opinion.
Part B (Existing strategic risk management practiced by LZNK)
1. Should zakat institutions adopt a strategic risk management system?
2. Has the existing strategic risk management system developed in the zakat institutions used the existing resources and manpower to the maximum rate?
3. What can be done by the zakat institutions to ensure that their role is carried out well in managing the risks faced by their units/ divisions/ departments in particular and LZNK as a whole?
4. Do you agree that increased knowledge and understanding of key risk management and its exposure contributes to more effective strategic planning?
Please describe this matter.
5. In addition to increasing knowledge and understanding of key risk management and its disclosures, what other efforts can be made to establish more effective strategic risk management practices?
154
Part C (Establishment of a suitable strategic risk management framework for LZNK in the face of the COVID-19 pandemic)
1. Should the zakat institution create a strategic risk plan in conducting daily operations more effectively? If so, what steps should be taken?
2. How is future risk strategic planning for zakat institutions to maintain and enhance organizational resilience especially in facing COVID-19 pamdemic?
3. Should zakat institutions take into account the culture of responsibility, accountability and integrity in strategic risk management? State your opinion on this matter.
4. Is it appropriate for the zakat institution to add a series of training and support services to zakat staffs, especially to senior management and 'risk owners' as well as to conduct risk reviews and monitoring from time to time in managing risk strategically?
5. By implementing a strategic risk planning framework, do you believe that zakat institutions can improve the performance of institutions because competitiveness can be enhanced with less capital? Please share your opinion on this.
155 Appendix F
Interview Questions: Zakat Asnafs Part A (Issues and Challenges):
1. As an asnaf, what were the main issues and challenges you faced during the COVID-19 pandemic?
2. In your opinion, do you expect that zakat institutions will face the problem of declining zakat collection as a result of the COVID-19 pandemic?
3. As an asnaf, does COVID-19 affect your career and finances? What are the main challenges you face in receiving zakat during COVID-19 pandemic through the online system?
4. What is the method of receiving zakat that is your choice if you are not skilled in using technology or do not have internet access?
5. What are the challenges you face as an asnaf if the manual payment method is still implemented during COVID-19?
Part B (Existing strategic risk management practiced by LZNK)
1. What do you think if LZNK adopts a strategic risk management system?
2. In your opinion, has the existing strategic risk management system developed at LZNK used the available resources and manpower to the maximum?
3. In your observation, have all LZNK staffs made efforts to ensure that their roles are carried out well to manage the risks faced by their units / divisions / departments in particular and LZNK as a whole?
4. As an asnaf, do you agree that increased knowledge and understanding of key risk management and its exposure contributes to more effective strategic planning? Please describe this matter thoroughly.
5. In addition to enhancing knowledge and understanding of key risk management and its disclosures, what other efforts can LZNK make to establish more effective strategic risk management practices?
156
Part C (Establishment of a suitable strategic risk management framework for LZNK in facing COVID-19 pandemic)
1. Can the practice of strategic risk planning help in conducting day-to day operations more effectively? If so, what steps should LZNK take?
2. In your opinion, is future risk strategic planning for LZNK relevant to maintain and enhance organizational resilience especially in facing COVID-19 pandemic?
3. Has LZNK taken into account cultures of responsibility, accountability and integrity in managing risk strategically? Please give your opinion on this matter.
4. Should LZNK add a series of training and support services to LZNK staffs, especially to senior management and ‘risk owners’ as well as conduct risk reviews and monitoring from time to time?
5. Do you believe that LZNK can enhance the performance and competitive advantage that can be enjoyed with lower capital through strategic risk planning? Please share your opinion on this.
