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Siti Khadijah Ab. Manan
Fadilah Abd Rahman
Mardhiyyah Sahri Editors
Contemporary
Issues and
Development in
the Global Halal
Industry
Selected Papers from the International
Halal Conference 2014
Contemporary Issues and Development in the
Global Halal Industry
Siti Khadijah Ab. Manan
Fadilah Abd Rahman Mardhiyyah Sahri
•
Editors
Contemporary Issues
and Development in the
Global Halal Industry
Selected Papers from the International Halal
Conference 2014
123
Editors
Siti Khadijah Ab. Manan Mardhiyyah Sahri
Universiti Teknologi MARA Universiti Teknologi MARA
Shah Alam Shah Alam
Malaysia Malaysia
Fadilah Abd Rahman

Universiti Teknologi MARA
Shah Alam
Malaysia
ISBN 978-981-10-1450-5 ISBN 978-981-10-1452-9 (eBook)

DOI 10.1007/978-981-10-1452-9
Library of Congress Control Number: 2016940334
© Springer Science+Business Media Singapore 2016

This work is subject to copyright. All rights are reserved by the Publisher, whether the whole or part
of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations,
recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission
or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar
methodology now known or hereafter developed.
The use of general descriptive names, registered names, trademarks, service marks, etc. in this
publication does not imply, even in the absence of a specific statement, that such names are exempt from
the relevant protective laws and regulations and therefore free for general use.
The publisher, the authors and the editors are safe to assume that the advice and information in this
book are believed to be true and accurate at the date of publication. Neither the publisher nor the
authors or the editors give a warranty, express or implied, with respect to the material contained herein or
for any errors or omissions that may have been made.
Printed on acid-free paper
This Springer imprint is published by Springer Nature

The registered company is Springer Science+Business Media Singapore Pte Ltd.
Contents
Part I Halal Standard and Policy

1 Does Performance and Transparency Matter to Individual
Donors’ Giving in Malaysia? . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Abd Halim Mohd Noor, Nurul Amyra Mat Isa, Hamidah Muhd Irpan,
Hasan Bahrom, Arifin Md Salleh and Abdul Rahim Ridzuan
2 Donor’s Expectations Toward Transparency Features
in Websites of Malaysia Charity Organizations . . . . . . . . . . . . . . . 13
Abdul Rahim Ridzuan, Abd Halim Mohd Noor, Arifin Md Saleh,
Hasan Bahrom and Hamidah Muhd Irpan
3 Toward Implementing Islamic Values in Governmental
Reforms: A Malaysian Experience . . . . . . . . . . . . . . . . . . . . . . . . 27
Amal Hayati Ishak, Muhamad Rahimi Osman,
Ghafarullahhuddin Din and Siti Khadijah Ab. Manan
4 The Implementation of Halal Cosmetic Standard
in Malaysia: A Brief Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
Aspiyati Jusoh, Liziana Kamarulzaman and Zalina Zakaria
5 Tanning (Dibagh) and Its Modern Application . . . . . . . . . . . . . . . 47
Mohd Mahyeddin Mohd Saleh, Irwan Mohd Subri,
Mustafa ‘Afifi Abdul Halim and Nisar Mohammad Ahmad
6 Study on Muslim-Friendly Hospitality in Malaysia . . . . . . . . . . . . 59
Irwandi Jaswir and Noriah Ramli
7 Risk Analysis in the Halal Food Industry:
An Exploratory Study . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67
Mohammad Mahyuddin Khalid, Mohd Ashrof Zaki Yaakob,
Mohd Dasuqkhi Mohd Sirajuddin, Azri Bhari
and Mahbob Mahfot
v
vi Contents
8 Application of the Delphi Technique in the Formation

of Shariah-Compliant Gold Instrument (SCGI) . . . . . . . . . . . . . . . 81
Najahudin Lateh, Ghafarullahhuddin Din,
Muhamad Rahimi Osman, Ezani Yaakob
and Siti Noorbiah Rejab
9 The Cadbury Controversy: Blessings in Disguise? . . . . . . . . . . . . . 95
Nurhafilah Musa, Nazri Muslim, Mohd Fakaruddeen Che Omar
and Asmak Husin
10 Reappraisal of Governance for Underage Marriage
in Malaysia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 105
Rafeah Saidon, Mohamed Azam Mohamed Adil,
Noorul Huda Sahari, Mardhiyyah Sahri and Baterah Alias
11 Shariah Compliance in Fair Distribution
of Matrimonial Asset . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 117
Noorul Huda Sahari, Najibah Mohd Zin,
Siti Khadijah Ab. Manan and Rafeah Saidon
12 JAKIM: Governors of Halal Affairs . . . . . . . . . . . . . . . . . . . . . . . 131
Norazlina Abdul Aziz, Noriah Ramli and Nurazlina Abdul Raof
13 Halal Feed for Halal Food: An Exploratory Study
of the Malaysian Legal and Regulatory Framework
on Animal Feed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 141
Nurulaina Saidin and Fadilah Abd Rahman
14 A Halal Governance Structure: Towards a Halal Certification
Market . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 153
Nor Laila Md Noor and Nurulhuda Noordin
15 The Roles of JAKIM’s Halal Enforcement Officers
in Carrying Out Halal Enforcement in Malaysia . . . . . . . . . . . . . . 165
Zalina Zakaria, Nor Ain Abdul Hamid and Siti Zubaidah Ismail
Part II Halal Research and Education

16 Biosensing Using Aligned-Gap Multiple Split Ring Resonator
at Microwave Frequency for Possible Application in Halal
Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 179
Izyani Mat Rusni, Alyani Ismail, Nor Azah Yusof,
Mohd. Nizar Hamidon and Kamarul Nizal Idris
17 A New Creative Revolution of Dakwah Among Online Media
Users: A Case Study of Islamic Online Comics and Cartoons . . . . 191
Dzaa Imma Abdul Latiff, Zari Nezam Ruzali, Siti Nasarah Ismail,
Siti Nur Farrah Faadiah Ab Ghani, Mohd Anwar Fahmi Abdullah,
Aini Faezah Ramlan and Faridah Hanem Ab Rashid
Contents vii
18 A Combined Rapid DNA Extraction and Multiplex PCR

for the Detection of Porcine DNA in Raw and Processed Food. . . . 201
Siti Aminah Ahmed, Lee Li Pin, Carsten A. Raabe,
Timofey S. Rozhdestvensky and Tang Thean Hock
19 Integrating Awqaf and Zakat: A Case Study of Land
Development for the Poor in State Islamic Religious
Councils Terengganu, Malaysia . . . . . . . . . . . . . . . . . . . . . . . . . . 209
Siti Nadiah Mohd Ali, Abd. Halim Mohd Noor, Nor Nazihah bt
Chuweni, Nor Rashidah Paujah Ismail, Farhan Md Dahlan
and Mohd Saifol Amri Shari
20 An Analysis of Religious Factor in Empowering Youth
Volunteers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 219
Mardhiyyah Sahri, Mohd Dasuqkhi Mohd Sirajuddin,
Khairudin Murad and Asmidar Alias
21 The Development of Islamic Geometric Pattern in Jewellery
Product Design . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 229
Mohd Idzham Che Rahim, Marzuki Ibrahim, Mohd Zamani Daud
and Nur Syafinaz M. Anuar
22 Module Development of Halal Consumerism Education
in Malaysia: A Proposal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 239
Mohd Akmal Sidik, Mohd Anuar Ramli
and Mohammad Aizat Jamaludin
23 Knowledge and Attitude Towards Organ Donation Among
the Staff of an Islamic Tertiary Education Centre in Malaysia . . . . 251
Nazefah Abdul Hamid, Mohd. Dzulkhairi Mohd. Rani,
Marlini Muhamad, Mohd. Hairulhisyam Ngatiman, Rosliza Ghazali
and Nooriah Mohamed Salleh
24 Istihlak in the Application of Catgut Surgical Sutures
in Malaysia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 261
Nur Farhani Zarmani, Mohd Anuar Ramli
and Shaikh Mohd Saifuddeen Shaikh Mohd Salleh
25 Pre-implantation Genetic Diagnosis (PGD): Halal Perspective . . . . 271
Fadilah Abd. Rahman, Hanifah Musa Fathullah Harun,
Zakiah Samori and Fathi Ramly
26 Ethical Aspect of Preimplantation Genetic Diagnosis:
An Islamic Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 281
Hanifah Musa Fathullah Harun, Fadilah Abd. Rahman,
Zakiah Samori and Fathi Ramly
viii Contents
27 An Overview of the Current Analytical Methods for Halal

Testing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 291
Irwandi Jaswir, Muhammad Elwathig S. Mirghani,
Hamzah M. Salleh, Noriah Ramli, Fitri Octavianti and Ridar Hendri
28 Analysis on Methods of Determining Halal or Haram
of Animals to Be Eaten According to Syeikh Abdul Malik
Bin Abdullah in His Kitab al-Kifayah . . . . . . . . . . . . . . . . . . . . . . 301
Zurita Mohd Yusoff, Hasanulddin Mohd, Farah Amalina Md Nawi,
Normadiah Daud and Rahimah Embong
29 Talaqqi Method in Teaching and Learning for the Preservation
of Islamic Knowledge: Developing the Basic Criteria . . . . . . . . . . . 313
Syuhaida Idha Abd Rahim, Mohd Asmadi Yakob
and Fadilah Abd. Rahman
30 Halal Financial Product: Reformation of Microtakaful
to Suit the Lower Strata of Society in Malaysia. . . . . . . . . . . . . . . 321
Noor Ashikin Mohd Rom and Zuriah Abdul Rahman
Part III Halal Business and Industry

31 eHalal4All Program—Promoting Halal Rural Products
and Services Globally by Harnessing the Network-of-Mosques
(NoM) Capabilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 335
Abdul Rahman Ahmad Dahlan, Rahmah Ahmad H. Osman,
Jamaludin Ibrahim and Mohd Zainudin Othman
32 The Significant Role of Halal Ports in Malaysia
Logistics Industry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 347
Arash Asiaei, Azmin Azliza Aziz and Suhaiza Zailani
33 Issues and Challenges in Introducing Islamic Insurance
(Takaful) into the Algerian Financial Market: Lessons
from Malaysia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 359
Kamaruzaman Noordin and Djafri Fares
34 Syariah Compliant Homestay in Malaysia: Formulating
Legal Framework . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 371
Mashita Abu Hasan, Noor Salwati Sabtu and Noorul Huda Sahari
35 The Effect of Islamic Work Ethics (Akhlaq) to Innovation
Capability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 381
Abdullah Mahfoudh, Mohd Salleh Hj Din
and Muhammad Shahar Jusoh
Contents ix
36 Application of Hiyal (Legal Stratagems) on Al-Ijarah-Based

Contract in Islamic Financial Institution in Malaysia. . . . . . . . . . . 391
Mohd Ashrof Zaki Bin Yaakob, Mohamad Mahyuddin Khalid,
Mohd Dasuqkhi Mohd Sirajuddin, Muhamad Rahimi Osman,
Mohd Asmadi Yakob, Azri Bhari, Nurulaina Saidin,
Mohd Solahuddin Shahruddin and Ishak Suliaman
37 Evaluation of Price Determination Methods for Malaysian
Islamic Real Estate Investment Trusts . . . . . . . . . . . . . . . . . . . . . 401
Nor Nazihah Chuweni, Wan Intan Mastura Wan Azri
and Ting Kien Hwa
38 Islamic Home Financing: Factors Considered by Home
Buyers in Mukim of Ijok, Selangor, Malaysia . . . . . . . . . . . . . . . . 411
Nor Nazihah Chuweni, Haszana Sakisan, Siti Nadiah Mohd Ali,
Nurul Sahida Fauzi, Faza Fayza Mohd Fawzy and Lizi Wiriana Nawi
39 Performance Analysis of Shariah-Compliant Real Estate
Investment Trusts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 421
Nor Nazihah Chuweni, Saidah Hamizah Ahmad
and Mohd Musyawwir Chuweni
40 Exploring Challenges and Business Strategies of Muslim
Women Entrepreneurs in Halal Hospitality Industry:
The Malaysian Experience . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 433
Norlin Nor, Norlida Mohd Noor, Azmi Mohd Nor
and Noor Junenita Mohd Nor
41 Policy and Compliance Issues of Tax System for Shariah Equities,
Islamic Finance and Zakat Reporting in Malaysia . . . . . . . . . . . . . 445
Rohaya Md Noor, Nawal Kasim, Mohamad Ridhuan Mat Dangi
and Zaidatulnahar Abdul Kadir
42 Halal Supply Chain Deployment: Principles Versus Practices. . . . . 457
Sariwati Mohd Shariff, Harlina Suzanna Jaafar
and Azlina Muhammad
43 Shari’ah Compliant International Sale of Goods—Mere
Possibility or Impending Reality? . . . . . . . . . . . . . . . . . . . . . . . . . 471
Sharifah Saeedah Syed Mohamed
Part IV Halal Food and Safety

44 Ethics of Food Handlers Throughout the Supply Chain
in the Halal Food Industry: Halal Perspective . . . . . . . . . . . . . . . . 483
Fadilah Abd. Rahman, Harlina Suzana Jaafar, Syuhaida Idha
and Azlina Muhammad
x Contents
45 Knowledge of Prophetic Food Consumption in Malaysia:

Halal, Health Benefits and Practices . . . . . . . . . . . . . . . . . . . . . . . 499
Mohd Dzulkhairi Mohd Rani, Nur Syazana Umar,
Shalinawati Ramli, Zairina A. Rahman, Mohd Yunus Abdullah
and Nooriah Mohamed Salleh
46 The Development of Milk Bank According to Islamic
Law for Preserving the Progeny of Baby . . . . . . . . . . . . . . . . . . . 509
Normadiah Daud, Nadhirah Nordin, Zurita Mohd Yusoff
and Rahimah Embong
47 Identification of Aldolase C, Actin-Related Protein 2 Homolog,
and Enolase 1 as Potential Biomarkers for Electrically
Stunned Chickens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 519
Norshahida A. Samah, Azura Amid and Faridah Yusof
48 Tapping into the Halal Pharmaceutical Market: Issues
and Challenges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 531
Suhana Mohezar, Suhaiza Zailani and Marco Tieman
49 Influencing Factors on Halal Fourth-Party Logistics
(4PL) in Malaysia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 543
Suzari Abdul Rahim, Bahtiar Mohammad
and Nor Aida Abdul Rahman
50 Application of Fourier Transform Infrared Spectroscopy
on Edible Bird Nest Authenticity . . . . . . . . . . . . . . . . . . . . . . . . . 557
Zainab Hamzah, Sarojini Jeyaraman, Othman Hashim
and Kamarudin Hussin
Part V Halal Services

51 Lean Management in Halal Logistics Operations. . . . . . . . . . . . . . 569
Azlina Muhammad, Harlina Suzana Jaafar and Shahrin Nasir
52 Halal Logistics Versus Halal Supply Chain: A Preliminary
Insight. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 579
Harlina Suzana Jaafar, Nasruddin Faisol, Fadilah Abdul Rahman
and Azlina Muhammad
53 Assessing Innovation in Halal Service: An Islamic-Based
View Approach . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 589
Noorliza Karia and Muhammad Hasmi Abu Hassan Asaari
Part I
Halal Standard and Policy
Chapter 1
Does Performance and Transparency
Matter to Individual Donors’ Giving
in Malaysia?
Abd Halim Mohd Noor, Nurul Amyra Mat Isa,

Hamidah Muhd Irpan, Hasan Bahrom, Arifin Md Salleh
and Abdul Rahim Ridzuan
Abstract The recently released World Giving Index (https://www.cafonline.

org/PDF/WorldGivingIndex2013_1374AWEB.pdf, 2013) reports that despite the
fall in the growth rate of the global economy, the average percentage of people
donating continue to increase. However, nonprofit organizations (NPO) were urged
to be more transparent and inform the public about their work. This concurs with
concern over NPO’s impact and its subsequent effects on donor’s behaviors. With
indices of donor performance abound that lead to ranking of donor allocative
performance, this may influence donor behavior. As such, this paper seeks to
investigate the influence of performance on charitable giving decisions by donors.
Performance in NPO is complex and difficult to measure. This paper focuses on the
influence of NPO’s performance on charitable decisions of individual donors in
Malaysia. Individual donors were chosen since various studies identify them as one
of the main contributors to charities. Online survey was conducted requesting
information on respondents’ demography and psychographic. The survey also
A.H.M. Noor (&)

Accounting Research Institute and Institut Kajian Zakat Malaysia,
Universiti Teknologi MARA, 78000 Alor Gajah, Malaysia
e-mail: drabdhalim@bdrmelaka.uitm.edu.my
N.A.M. Isa H.M. Irpan H. Bahrom A.M. Salleh A.R. Ridzuan
Institut Kajian Zakat Malaysia, Universiti Teknologi MARA,
78000 Alor Gajah, Malaysia
e-mail: Amyra1705@gmail.com
H.M. Irpan
e-mail: hamidahirpan@melaka.uitm.edu.my
H. Bahrom
e-mail: hasanbahrom@gmail.com
A.M. Salleh
e-mail: arila@melaka.uitm.edu.my
A.R. Ridzuan
e-mail: aimaz84@yahoo.com
© Springer Science+Business Media Singapore 2016 3

S.K. Ab. Manan et al. (eds.), Contemporary Issues and Development
in the Global Halal Industry, DOI 10.1007/978-981-10-1452-9_1
4 A.H.M. Noor et al.
requested information from respondents on various criteria of NPO when deciding

to donate. Based on the survey, performance though important is not the major
consideration for individual donors when donating to NPOs.

Keywords Individual donors Not-for-profit organizations Nonprofit organi-

zations performance Performance measurement
1.1 Introduction
The recently released World Giving Index 2013 reports that despite the fall in the
growth rate of the global economy, the average percentage of people donating
continue to increase. This is evident in Malaysia, when individual donors fulfill
their charitable obligations and show their caring for others regardless of difference
in culture, ethnicity, and religions. Not only limited to festive seasons, Malaysian
individual donors are now more generous in giving donations to the disadvantage,
the poor and for other cause (Cogswell 2002). These developments augur well for
the concern organizations, i.e., nonprofit organizations (NPO). Increase in chari-
table giving leads to similar increase in growth and influence of NPO; thus, the need
for the sector to be accountable, transparent, and performance meets the expecta-
tions of the donors and other stakeholders (Hyndman 2013; Chung Ming Wong
1998). NPO had attracted a multiplicity of stakeholders with different expectations
of what organizations should achieve (Knapp 2000).
NPOs depend on donors’ contribution to their survival and growth. As such, it is
imperative for NPOs to be in communication with their donors; however, Hyndman
(2013) argue that donor often must rely on formal communication from NPOs’
representative for information on performance of organizations, for example.
According to Kinnunen (2008), the performance of NPO can influence donor
behavior. Similarly, Andy Neely (1997) in her study of designing performance
measurement postulates that human will modify their behavior in an attempt to
ensure positive output or outcome. (Iwaarden et al. 2009), for example, found that
donors were not happy with the performance by the NPO although there are larger
amounts of charitable giving made by them.
Though there are studies that had analyzed donor decisions, however, few have
examined relationship between donors’ decision and organization’s performance;
fewer still were conducted in the Asian region. This paper focuses on the influence
of NPO’s performance on charitable decisions of individual donors in Malaysia.
Individual donors were chosen since various studies identify them as one of the
main contributors to charities. The paper is organized as follows. The following
section discusses concerns transparency and performance of NPO. This is then
followed by sections on data collection and research findings. A conclusion ends
the paper.
1 Does Performance and Transparency Matter to Individual Donors’ … 5
1.2 Demographic Profile
Marriage allows two adults to share in several marriage-specific public goods,

including charitable giving. Married couples usually make joint earning in making
decisions. According to Andreoni et al. (2011), when married couples make
decisions, 68 % is on men preference and another 26 % is female preference.
Marriage may also require that persons with distinct preferences devote resources to
negotiating expenditure patterns, and this too extends to charitable donations. Note
that couples can differ in three ways: whether they give, how much they give, and to
what types of organizations they give (Andreoni et al. 2001). To know the differ-
ences within the marriage for all three dimensions of giving. Thus, the gender
differences will explain it further. Pharoah and Tanner (2006) stated that there is no
significant impact on the number of household toward the level of donations. The
decline in charity giving is due to the increasing of income and changes in the role
of charitable organizations (Pharoah and Tanner 2006).
According to Dvorak and Toubman (2013), gender is an important variable when
trying to measure the characteristic of charitable donations. Women are more likely
to donate to charitable causes, but men are more generous in terms of the amount
given (Piper and Schnepf 2008). Single women tend to give more donations than
single men. Victoria (2013) had argued this, she had mentioned that men are likely to
donate more than women; this is because women feel more pressured to give money
when they want to. According to Piper and Schnepf (2008), men will give more
donations than female for religious organizations. He also stated that there are small
differences in gender toward the environment, religious organizations, and mental
health causes. This had been supported by Kasri (2013) through his study; he states
that there are no differences in giving behavior between men and women.
Through previous research, Kasri (2013) state that there are positive effects of
income on an individual’s level of charitable giving. People who donate the greatest
percentage of their income mostly come from the people that who least affords to
give (Stern 2013). In addition to, it is not necessary that individual with higher
income will donate more to charities (Kasri 2013). Most of the wealthy individual
will prefer to donate more on and support for universities, arts organizations, and
museums, while the poor tend to donate to religious organization and social service
charities (Stern 2013).
There was also a significant relationship between the higher level of individual
education and the intention to donate to the charities (Kasri 2013). Bekkers and
Wiepking (2011) also state in his study that there is positive relationship between
education level and level of charitable giving. According to Turcotte (2012), those
whose highest level of education was degree will make more charitable donations
compared to those who in high school diploma level of educations. In Austria,
donation to animal protection, development aid, and human rights is positively
related with education level (Bekkers and Wiepking 2011). However, Bekkers and
Wiepking (2011) also mention that there is negative relationship between education
and charitable giving in Taiwan and Korea.
1.3 Transparency and Performance of Not-For-Profit

Organizations
NPO were urged to be more transparent and inform the public about their work.
This concurs with concern over NPO’s impact and its subsequent effects on donor’s
behaviors. With indices of donor performance abound that lead to ranking of donor
allocative performance, this may influence donor behavior. According to Iwaarden
et al. (2009), donors are now more concern about what is happening to their
contributions. The primary purpose of nonprofit organization financial statement is
to provide information to satisfy the external stakeholders to show them an orga-
nization’s ability to effectively and efficiently and how the organizations discharge
their responsibilities (Bruce 2010). It is clear that there are many people who have
come to regard the measurement of charity effectiveness and transparency as far
more important over the past decade (Iwaarden et al. 2009). Thus, the performance
of charities is becoming more important; however, measuring performance of
charities seems to be more difficult than measuring performance of profit
organizations.
Measuring performance differs according to the perspective of the stakeholders,
society, donors, and staff of the organizations. Donors, for example, may prefer
outreach to the targeted recipients, the number of recipients, and quality program
will indicate organizations are efficient in delivering their services. While staff
might consider, the intuitions have performed well if it achieved financial suffi-
ciency. Measurement of charity organizations is difficult, and many are skeptic on
the attempt. Traditionally, performance measures have been seen as means of
quantifying the efficiency and effectiveness of actions (Andy Neely 1997). Neely
(2002) in studies of a framework of the factors affecting the evolution of perfor-
mance measurement system also stated that although it has long been recognized
that performance measurement has an important role to play in the efficient and
effective management of organizations, it remains a critical and debated issues. In
order to examine the complexity associated with measuring the performance of
charities, measures of internal efficiency and external effectiveness are now
considered.
Internal efficiencies measure the ratio of fund raising administrative cost com-
pare to expenditure on programs. Efficient organizations are expected to have low
ratios. In addition, internal efficiency is the internal operation of an organization
relating to avoidance of wastages through the use of resources that are available to
the organization at a given time (Abdulkareem, n.d.). In other words, internal
efficiency is a measurement of the use of resources to achieve the desired results.
According to Sudzina (2012) and Henri (2006), the internal measurements of
organization include the organizations’ strategy, structure, size, organizational
politics, management commitments, resistance to change. In addition, according to
Iwaarden et al. (2009) and Steinberg (1990), there are two performance indices that
are the program service ratio and fundraising ratio. Bowman (2006) in his study
stated that these ratios are not easy to make it as a solution to the problem of
measuring the NPO. There is another popular ratio used across sectors that focus on
their efficiency in raising funds. This ratio compares the expenditure on fundraising
with the amount of the contribution that is realized.
On the other hand, external effectiveness measures how successful are the
organizations at achieving its mission. This, however, could also pose problems
since effectiveness of programs by organizations will not necessarily be the same as
effectiveness of the organization as a whole. According to Renz (1998), the theory
of organizational effectiveness has a complex history. In brief, it may be summa-
rized as the development of alternatives to or modifications of what has been called
the goal model of effectiveness. It is very important for funders to know how
successful an organization is in accomplishing the goals (Niksa Alfirevic 2014).
According to Renz (1998) and Niksa Alfirevic (2014), through the project or
program evaluation, the performance measurement in the nonprofit sector is com-
plex. Some charities refuse to undertake research to find out how effective their
expenditure of funds might have been since they argue that such research would
cost too much money (Iwaarden et al. 2009). Lastly, according to Iwaarden et al.
(2009), the advantage, of attempting to measure charity effectiveness, is that it
measures the whole reason they exist. The disadvantages are of course that it is very
difficult and that few of these measures will be comparable. But for the thinking
donor, there is no substitution for at least examining how the charity attempts to
measure its effectiveness.
1.4 Data Collection
A questionnaire was constructed for the purpose of the study and posted online.
There are three sections in the structured questionnaire. The first section is the
respondent profile that consists of respondent gender, age, marital status, income
per month, level of education, and number of household. While the second section
asked about the respondent behavior toward charity. Third section solicits
respondent psychographic profile such as respondent satisfaction, transparency, and
accountability of not-for-profit organizations. The target respondents are Malaysian
individual donors.
1.5 Findings and Discussion
In total, 556 useable questionnaires were obtained from the direct questionnaire and
online survey. Table 1.1 outlines the demographic profiles of respondents who
participated in the study. 55 % of the respondents are female, and half of respon-
dents are single. In terms of household income, 51.6 % of the respondent’s monthly
income is between MYR2000 and MYR4000 while 53.4 % are having four to six
numbers of household. Majority of the respondents have a tertiary education.
Table 1.1 Demographic profile

Demographic Scale Percentage Scale Percentage
(%) (%)
Gender Male 45.0 Female 55.0
Marital status Single 50.4 Married 49.6
Household income per month <2000 26.3 2000– 51.6
(MYR) 4000
>4000 22.1
Level of education High 24.1 Diploma 28.1
school
Degree 36.2 Master+ 11.7
Number of persons in household <3 35.1 4–6 53.4
>6 11.5
Table 1.2 Parties that often donated

Criteria Frequency Percentage
Mosque/other worship houses 389 70.0
Orphanage 240 43.2
Education/School 140 25.2
Poor and needy 262 47.1
Association/political party/NGO of choice 73 13.1
Calamities/war 246 44.2
Health 2 0.4
Table 1.2 shows the parties that respondents often donated. For this question,
respondents can choose more than one answer. Figures shown in Table 1.2 are
based on the multiple answers feedback, so the frequency will be more than 556
respondents in total. Percentage calculated according to each party in the question.
Mosques/other worship houses are the main recipients of respondents’ donation
(70.0 %). 47.1 % of respondents donate to the poor and needy, and 43.2 % donate
to the orphanage. Other than that, donations were also given for those who suffered
in war and other calamities (44.2 %). This is probably because religion plays a
central role in lives of Malaysians and religions, in general, promote their followers
to be philanthropic. In addition, a significant number of orphanage houses and
assistance rendered to the poor and needy still rely on the helping hand of the
donors.
As far as reasons for donation, overwhelmingly, own satisfaction/religious
requirement registered 72.7 % of the respondents cited as the reason for giving
donation. This finding again concurs with earlier findings in Table 1.2. Other
reasons such as family upbringing, accessibility, and media awareness came a
distant second as far as reasons for respondents’ donation. Table 1.3 illustrates
various reasons why respondents donate. For this question, respondents can choose
Table 1.3 I make a donation because of …

Peer influence 90 16.2
Influenced by surrounding 122 21.9
Upbringing from family 215 38.7
Conveniently accessible 91 16.4
Own satisfaction/religious requirement 404 72.7
Media awareness/campaign/aware of current issues 179 32.2
Table 1.4 Reason for choosing an organization for donations

To meet common goal 112 20.1
Involve in decision-making process in the organization 60 10.8
Experience concurred with the donor desire 103 18.5
Organization meet expectation of donors 82 14.7
Based on trust 303 54.4
Satisfied with the performance of the organization 112 20.1
more than one answer. Figures shown in Table 1.3 are based on the multiple
answers feedback so the frequency and percentage will be more than 556 respon-
dents in total. Percentage calculated according to each criterion in the question.
Table 1.4 illustrates that many respondents donate to organizations based on
trust (54.4 %). For this question, respondents can choose more than one answer.
Figures shown in Table 1.3 are based on the multiple answers feedback so the
frequency and percentage will be more than 556 respondents in total. Percentage
calculated according to each reason in the question. Performance-related reasons,
however, accounted low percentage of respondents’ choices for choosing organi-
zations when donating. Despite the importance of performance in ensuring orga-
nizations accountability and achieved its targets, it seemed donors preferred trust
when giving donation.
Based on the result in Table 1.5, 79.9 % of respondents are not satisfied with the
organization performance. Chi-square test was done separately for satisfaction with
tendency to donate every month and satisfaction with donate more now compared
to the last five years. Summary of chi-square result is shown in Table 1.6.
Somehow, chi-square test in Table 1.6 reveals that this issue of satisfaction on
organization performance does not give significant impact on the tendency to
donate every month (p-value = 0.376) and amount of donation by individual donor
Table 1.5 Satisfaction on Satisfaction Frequency Percentage

organization performance by
individual donor Yes 112 20.1
No 444 79.9
Table 1.6 Chi-square tests

Toward Exact sig. Exact sig.
(2-sided) (1-sided)
Satisfaction on 1 Tendency to donate every 0.700 0.376
performance by month
organization 2 Donate more now compared 0.573 0.324
to the last five years
Table 1.7 Satisfaction of organization performance and monthly donation cross-tabulations

Satisfied with Total
organization
performance
Yes No
Donate every month Yes 90 348 438
No 22 96 118
Total 112 444 556
Table 1.8 Organizations transparency required by donors

What should the organizations include: No Yes
(%) (%)
Basic 1 The name and address of the organizations 9.8 90.2
information 2 Phone numbers and email address for the organization 8.8 91.2
3 Background about the mission and goals of the 8.0 92.0
organizations
4 Description of the organizations projects 7.7 92.3
People 5 A list of the people serving on the board of directors 16.5 83.5
6 A list of the officers of the organization 17.4 82.6
7 Photos and short bios of the people who do work for the 31.2 68.8
organization
Accounting 8 Annual financial summaries 24.9 75.1
9 Annual reports of the assets and investments held by the 37.7 62.3
organizations, listing individual securities held
compared to 5 years ago (p-value = 0.324). This is supported by finding in

Table 1.7 where 348 out of 444 respondents who were not satisfied with the per-
formance of organizations still make a donation every month.
As far as transparency is concerned, respondents required only basic information
on the organizations and the peoples involved. Less than 75 % of the respondents
require details on bios of people working for the organization and financial sum-
maries and reports on assets and investments of the organizations. Table 1.8
illustrates details of organizations transparency required by donors.
1.6 Conclusions
Overall, the findings of this study show that organizations preferred by donors are
those linked with religious factors, the disadvantage, and the poor. This is further
corroborated by the reason that donors donate due to fulfilling religious purpose and
own satisfaction. In choosing the organizations to donate, donor relied on trust.
Transparency, despite being one of the importance contributors to performance of
organizations, only basic information on organizations, and people involved were
required by donors. This probably explains why performance of the organization,
despite its importance, was not the main reason for choosing an organization when
donating. Further studies are required to understand the behavior of individual
donors’ giving toward not-for-profit organizations.
Acknowledgments The authors would like to acknowledge the grant provided by the Accounting
Research Institute and Universiti Teknologi MARA Malaysia for this study. Grant reference No:
600-RMI/ARI 5/3 (17/2013).
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Chapter 2
Donor’s Expectations Toward
Transparency Features in Websites
of Malaysia Charity Organizations
Abdul Rahim Ridzuan, Abd Halim Mohd Noor, Arifin Md Saleh,

Hasan Bahrom and Hamidah Muhd Irpan
Abstract This paper investigates the donor’s perspective on the element of

transparency and accountability needed to display in the website by the charity
organizations (COs) in Malaysia. This is achieved through the survey of various
literatures and study undertaken concerning the foundation. The study was done
based on the fact that there is a very limited study on the topic especially in
Malaysia based on the context of website or Internet communication technology
(ICT). Thus, this study is able to provide an insight toward the readers on the view
and how it leads toward trust in donation among donor. The respondents are
randomly selected, and the questionnaire is based on online survey. A total of 556
respondents are collected from this research. The ability of potential stakeholder to
access organization-specific information concerning the operations of non-profit
organization is important for donation decision. It is hoped by this study that the
public and more importantly the foundations to see how transparency display in the
COs’ website can play a crucial role in encouraging more people to donate and
A.R. Ridzuan (&)

Faculty Business Management, Universiti Teknologi MARA, Malacca, Malaysia
e-mail: aimaz84@yahoo.com
A.H.M. Noor
Accounting Research Institute and Zakat Research Institute of Malaysia,
e-mail: drabdhalim@bdrmelaka.uitm.edu.my
A.M. Saleh
Institut Kajian Zakat Malaysia, Universiti Teknologi MARA,
78000 Alor Gajah, Malaysia
e-mail: arila@melaka.uitm.edu.my
H. Bahrom
Academy of Contemporary Islamic Studies and Institut Kajian Zakat Malaysia,
e-mail: hasanbahrom@gmail.com
H.M. Irpan
Faculty of Science Computer and Mathematics, Universiti Teknologi MARA,
Malacca, Malaysia
e-mail: hamidahirpam@yahoo.com
© Springer Science+Business Media Singapore 2016 13

S.K. Ab. Manan et al. (eds.), Contemporary Issues and Development
in the Global Halal Industry, DOI 10.1007/978-981-10-1452-9_2
14 A.R. Ridzuan et al.
increase their fund. COs depend on people’s donations to continue their mission to
help their beneficiaries sufficiently. A long-term goal for this study is for the
foundation to see how transparency can help to create a philanthropy society, a
society that practises continuous charity and philanthropy in their lives rather than
just charity society and a society that elects to donate based on demand and on
timely basis.
Keywords Accountability Transparency Philanthropy
2.1 Introduction
Islam is a religion that based its foundation on five pillars of faith and practices. The
fourth pillar of Islamic faith is to give alms or zakat. Zakat is given twice a year, on
annual basis (annual zakat) and during fasting month (zakat fitrah). Therefore,
giving charity is strongly linked to the fourth Islamic pillars as Islam encourages its
follower to do good deeds beyond the requirement of faith. Muslims see the act of
giving alms and charity as an action to cleanse their properties and assets, as well as
a community spirit, an act for the betterment of the society in the future. In charity,
one must take great deal in choosing the organization he or she wishes to donate to.
Apart from personal preference, other factors that are taken into consideration are
transparency and accountability. These features are seen to be important as it
ensures the foundation is organized and operated for charity purposes and it does
not use the fund for private benefits. Transparency and accountability are two of the
central pillars of good governance. Accountability is an obligation or willingness by
a charity to explain its actions to its stakeholders, while transparency is an obli-
gation or willingness by a charity to publish and make available critical data about
the organization. The examples of the transparency which cover both financial and
non-financial statements displayed in the website are annual financial summaries,
descriptions of the organization website, and detailed financial transaction log,
showing the dates and amounts for individual payments made by the organization
and many others. These features are usually scrutinized by the corporate who
wishes to donate in order to establish the credibility and trustworthiness of the
organization, but it is not as critical from the public’s point of view. Some people
do not take this feature to be important factors to donate, while others may look into
certain features before proceeding to donation.
Concerns regarding the accountability and transparency of COs are not con-
sidered new in research field, and one of its lingering concerns is whether these
organisations have managed to report openly their financial flow of their work to the
public and stakeholders. This study examines the view of public toward detailed
information which covers both financial information such as financial statement and
cash flow statement and non-financial information such as organization back-
ground, number of employees, and others that should be displayed by the COs
through their website for the public references. COs play a significant role in the
2 Donor’s Expectations Toward Transparency Features … 15
country’s economy and social system as it covers various sectors such as education,
health care, disaster belief, social work, humanitarian aid, and others (Brody 2001).
In order to earn trust from the public, they have to exercise accountability and
transparency in managing their day-to-day basis and it is important for COs to be
accountable toward the public indirectly (Kilby 2006). In recent years, many COs
have used their website to publish their report or statement to the public. Open
access on these reports or statement to the public is important for smooth capital
flow and for well-informed donation decisions (Senate 2004). Moreover, Bushman
et al. (2004) suggest information availability is perhaps a key determinant in the
efficiency of resource allocation. According to Leather and Younger (2011), the
survival of COs depends highly on donation from government, business, corpo-
rations, foundations, institutions, individuals, fees, and lending. As such, COs have
to be accountable with all the funds they have obtained from diverse sources (Mohd
Nasir et al. 2009). They also have to ensure they have executed quality programs
not only to gain profit for themselves, but to channel those profit for the benefit of
others (Dillon 2004). In the UK, the most common concern among the donors is
that they felt that most of their donation is channeled to production and adminis-
tration cost (Miller 1997) when they have no clear knowledge of how the donations
are being properly channeled. Public usually have a desire to know how charity
fund-raising organizations spend their fund, money, and resources that they have
obtained. Information from COs is also important to potential donors in making
decisions whether to continue their contribution to the COs. Studies in COs argued
that the transparency and accountability can only be achieved if NPO and COs are
serious in submitting their annual reports and consistent with its format and
structure (Mohd Nasir et al. 2009 and Ali et al. 2012). In Malaysia, COs can be
registered either under Companies Commission of Malaysia (CCM) or under
Registrar of Society (ROS) under the Ministry of Home Affairs. All COs are
required by law, to submit to the ROS a set of annual reports after they have been
approved at an annual general meeting within 60 days after the end of each calendar
year. In Malaysia, charities generally use funds donated by the public and enjoy
tax-exempt status. Thus, they have a responsibility to clearly report how their
resources have been used. The most continent way to access the financial and
non-financial statements of the COs is through their website. The aim of this
research is to find out the element of transparency in the COs’ website that the
donor likes to seek for building up the trust toward these organizations.
2.2 Past Studies
Most researchers agreed with Saloman et al.’s (1996) view on the meaning of COs.
The authors defined non-profit sector by five conditions: formal organizations,
private which means separated from government, not-for-profit distributing,
self-governing, and voluntarily. The conditions listed indicate that COs should be
independent formal organizations. This set of conditions effectively says that the
essence of COs is that they are restricted by non-profit distribution condition and
they are at least partially supported by volunteer activities and donation. Dhanani
(2009) has examined accountability practices of charities in England and Wales by
focusing on information disclosure as a mechanism of accountability. The authors
analyzed the trustees’ annual report of 73 of the largest UK COs. The study found
out that charities are more willing to provide descriptive information rather than
information they may held to or questioned about. Disclosures were reflective of
wider internal operations in which programs and outcome measures play a limited
role. Connolly and Dhanani (2009), on the other hand, consider the extent to which
various initiatives have led to improved charity accountability by analyzing the use
of the Internet as a mechanism for discharging accountability and reporting the
views of key charity personnel. The authors have analyzed annual reports and
annual reviews of the 75 charities that supply these documents, by examining the
website of each of the top 104 UK charities, and conducted 12 semi-structured
interviews with senior personnel from 11 charities. They have found out that there
is a general acceptance by public that charities are accountable to both their upward
(funders, donors, and supporters) and downward (beneficiary and client groups)
stakeholders. To summarize, annual reports are aimed at upward stakeholders and
the public at large, while annual reviews are typically targeted at downward
stakeholders. A recent study by Saxton et al. (2011) provides further understanding
on the factors influencing voluntary financial disclosure. Using data gathered on the
population of not-for-profit medical institutions in Taiwan during a period where
the government encouraged but did not require disclosure on a centralized website.
Their results show that voluntary disclosure is more likely in organizations that are
smaller, have lower debt/assets ratios, and rerun by larger boards with more inside
members.
2.3 Research Method
The main objective of this research is to examine the views of public toward the
information needed to display by the COs in Malaysia through their website.
Specifically, this study aims to examine:
1. The donation behavior, satisfaction, attitude, and perception of the respondents;
2. The correlation between donation behavior and the accountability of the COs;
3. Transparency factors that significantly affect the donation behavior.
Sample selection
A total of 556 respondents are collected from this research. The respondents are
randomly selected from different states in Malaysia who donate their money
occasionally. They are answering the questionnaire through online.
Data Collection
At first, questionnaire was developed. The question is divided into few sections.
Later the questionnaire was transformed into online survey to make it easily
accessible to the respondent. The questionnaire is divided into three sections.
Section A is about respondent profile. Section B is about respondent behavior to
donate. Section C would emphasize on the list of accountability features that are
considered to be important for donor for their references.
Methodology
Analysis was carried out using descriptive, correlation, and logistic regression. For
logistic regression analysis, dependent variables are donor and non-donor. Donor
and non-donor were classified as those who donate less and more than 6 times on
previous 12 months.
2.4 Results and Discussion
2.4.1 Respondent Profile
Based on Table 2.1, 55 % of respondents are female. 43.9 % of them are in the age
group of 21–30 years, and only 6.5 % respondents are in the age group of more
than 51 years. About half of them are married, have 4–6 number of households, and
earned in the middle of RM2000 to RM4000. Most of them have tertiary education.
Table 2.1 Statistics of Item Category N %

respondents’ profile
Gender Male 250 45.0
Female 306 55.0
Age group <21 66 11.9
21–30 244 43.9
31–40 125 22.5
41–50 85 15.3
>51 36 6.5
Marital Single 280 50.4
status Married 276 49.6
Income <2000 146 26.3
group 2000–4000 287 51.6
>4000 123 22.1
Education Certificate/STPM/SPM/PMR 134 24.1
Diploma 156 28.1
Degree 201 36.2
Master and above 65 11.7
No. of <3 195 35.1
households 4–6 297 53.4
>6 64 11.5
2.4.2 Behavior
Based on Tables 2.2 and 2.3, on average, the respondents donate nine times in a
year or 24 times in a 5-year period. The respondents are considered as an occasional
respondent because they assumed not donating their money through direct debit.
Table 2.2 Statistics of respondents’ behavior

No. Item Mean Min Max
1 Donate < 12 months 120 1 9
2 Donate < 5 years 24 1 500
Table 2.3 Donation behavior of respondents

No. Item Category %
1 Donate more now? Yes 16.9
No 83.1
2 Often donate to Mosque 70.0
Orphanage 43.3
Education
25.0
Poor and needy
NGO 27.3
War 13.1
Health 44.4
0.4
3 Donate to other than the most often Yes 89.4
No 10.6
4 Donate to other than the most Yes 87.3
donated (RM) No 12.7
5 Donate every month Yes 79.0
No 21.0
6 Donate using online banking Yes 56.7
No 43.3
7 Donate because of Peer 16.2
Surrounding 21.8
Upbringing
38.8
Accessibility
Religious 16.4
Campaign 72.7
Others 32.2
4.3
8 Reason to choose organization To meet goals 20.3
to donate Decision makers 11.0
Past experience
18.5
Meet expectation
Trust 14.7
Performance 98.1
Others 20.1
7.7
Nevertheless, Sargent and Woodlife (2007) did not found evidence that regular
donors are more committed to an organization that occasionally donates. From the
table, the study has shown that the respondents prefer to donate for the betterment
of the community and also for religious purposes. The largest donation goes to
mosque (70.0 %), war (44.4 %), orphanage (43.3 %), poor and needy (27.3 %),
NGO (11.8 %), education (25 %), and health (0.4 %). This is seen by their pref-
erences of choosing establishments that served community such as mosque and
orphanage, while establishment of public institutions such as education and health
is less preferred. This can be explained by most of the community establishment
such as mosque and orphanage needs the contribution to strive while in their
opinion, non-profit health and education organizations should deemed to be not
sustainable due to lack of funding, will not affect them much because there are
schools and hospitals that are systematically funded that will govern the health and
education of the community. In this study, the donors highly prefer donation
through online banking which contributes to 56.7 % from the respondent as
compared to direct donation (43.3 %). With the decline in the level of donations
from traditional donors, the Internet has been recognized as a potential channel
through which non-profits can reach new donors (Johnson 1999). Most of the direct
donation in Malaysia is made for mosque whereby most Muslims will put in their
donations in the mosque’s fund-raisers’ box, and this is done commonly after
Muslims perform solat in the mosque. Direct donation is also famous for orphanage
collection, particularly in Malaysia where they placed donation box at restaurants
and in front of ATM vestibules. Therefore, they opted to donate to these organi-
zations when they received the change for their meals after they have made with-
drawal from the ATM. While the participants in this study are seen to donate more
on community establishments, there is one global cause that seems to have high
preference among donors to donate: war. This can be explained by the result in the
study that shows that there among the respondents, the highest reason for them to
make donation is for religious purpose (72.7 %). Mosques are definitely connected
to religious practices, and donation for poor people and orphanages is highly
commendable in Islam. Religious purpose also enhanced the moral obligation of the
donor. When people have a high moral obligation, they see it as important to help
other people. This is supported by Cheung and Chan (2000) who stated that moral
obligation is important for donating behavior, especially because the donor and the
beneficiary do not know each other. As for war, this can be seen in the current
situation where there is unrest in Muslim region, specifically in Syria, Palestine, and
Rohingya, Myanmar. This attracts donors in this study to donate (44.4 %) as they
seen that this action is the way to help their Muslim community to compensate their
limitation to engage in the war itself. Based on the last question on section B table,
98.1 % of the respondents choose to donate at their preferred charity organization
because of trust. Trust is important for the existence and success of COs. According
to Sargeant and Lee (2004), trust is the foundation of COs. When people do not
have trust in COs, the organizations will not be able to collect sufficient resources to
help their beneficiaries. Gefen and Straub (2004) have noted that people reduce
uncertainty by relying on the trust they have in a person or organization.
Table 2.4 Result of satisfaction among donor on COs

No. Statements Not Satisfied
satisfied (%)
(%)
1 I was appropriately thanked for my contribution(s) 11.7 88.3
2 I was thanked for my contribution(s) in a timely manner 1.9 98.1
3 The organization asks me for appropriate gift amounts 44.9 55.1
4 The organization does not ask me for donations too often 22.1 77.9
5 The organization cares about my needs as a donor 30.3 69.7
6 The fund-raising office has responded to my requests in a 36.6 63.4
timely manner
7 The organization is in touch with me outside of requests for 47.6 52.4
financial support
8 The organization effectively informs me about the impact 36.6 63.4
of my gift(s)
9 I would recommend the organization to my family, friends, 10.0 90.0
and associates as an organization to financially support. In
what way could we increase your level of satisfaction as a
supporter of the organization?
2.4.3 Satisfaction
Section C evaluates the level of satisfaction of donor based on the feedback given
by the COs. Based on Table 2.4, all 556 respondents are satisfied with almost all
items displayed in the table except items 3 and 7 where about half of them do not
satisfied enough on the issue of appropriate gift amount asked by COs and rela-
tionship besides the request for financial support. These issues should be high-
lighted to understand the need of donor and hence encourage donor to donate more
in the future. These issues are important to build up higher level of satisfaction to
the donor as well as deepening the trust both in the short run and in the long run.
While charitable organisations perform a vital role in society by providing support
to those in need, they continue to rely heavily on public donations to fund their
activities.
2.4.4 Transparency and Accountability
Section C result in Table 2.5 shows the suggested list of information that represents
the accountability features of the COs in their website. It is divided into several
aspects such as (1) basic information on the organization, (2) the number of
employees, (3) financial statement, (4) notes, (5) public access, (6) publication, and
(7) governance. As a donor, the most important information that they would like it
to appear in the website is the basic background information on the COs. This info
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The Project Gutenberg eBook of The courts of
Jamshyd
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Title: The courts of Jamshyd
Author: Robert F. Young
Release date: September 6, 2023 [eBook #71580]
Language: English
Original publication: New York, NY: Royal Publications, Inc,

1957
Credits: Greg Weeks, Mary Meehan and the Online Distributed

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*** START OF THE PROJECT GUTENBERG EBOOK THE

COURTS OF JAMSHYD ***
The Courts of Jamshyd
By ROBERT F. YOUNG
Once, Ryan knew, dogs had

run with man, not from him....
[Transcriber's Note: This etext was produced from

Infinity September 1957.
Extensive research did not uncover any evidence that
the U.S. copyright on this publication was renewed.]
They say the Lion and the
Lizard keep
The Courts where Jamshyd
gloried and drank deep—
—The Rubáiyát
The dust-reddened sun was low in the west when the tribe filed
down from the fissured foothills to the sea. The women spread out
along the beach to gather driftwood, while the men took over the
task of setting up the rain-catch.
Ryan could tell from the haggard faces around him that there would
be a dance that night. He knew his own face must be haggard too,
haggard and grimed with dust, the cheeks caved in, the eyes dark
with hunger-shadows. The dogless days had been many this time.
The rain-catch was a crazy quiltwork pattern of dogskins laboriously
sewn together into a makeshift tarpaulin. Ryan and the other young
men held it aloft while the older men set up the poles and tied the
dog-gut strings, letting the tarp sag in the middle so that when it
rained the precious water would accumulate in the depression.
When the job was done, the men went down to the beach and stood
around the big fire the women had built.
Ryan's legs ached from the long trek through the hill country and his
shoulders were sore from packing the dogskin tarp over the last five
miles. Sometimes he wished he was the oldest man in the tribe
instead of the youngest: then he would be free from the heavy work,
free to shamble along in the rear on marches; free to sit on his
haunches during stopovers while the younger men took care of the
hunting and the love-making.
He stood with his back to the fire, letting the heat penetrate his
dogskin clothing and warm his flesh. Nearby, the women were
preparing the evening meal, mashing the day's harvest of tubers into
a thick pulp, adding water sparingly from their dogskin waterbags.
Ryan glimpsed Merium out of the corner of his eye, but the sight of
her thin young face and shapely body did not stir his blood at all, and
he turned his eyes miserably away.
He remembered how he had felt about her at the time of the last dog
kill—how he had lain beside her before the roaring fire, the aroma of
roasted dog flesh still lingering in the night air. His belly had been full
and he had lain beside her half the night, and he had almost wanted
her. She had seemed beautiful then, and for many days afterward;
but gradually her beauty had faded away and she had become just
another drab face, another listless figure stumbling along with the
rest of the tribe, from oasis to oasis, from ruin to ruin, in the eternal
search for food.
Ryan shook his head. He could not understand it. But there were so
many things that he could not understand. The Dance, for instance.
Why should the mouthing of mere words to the accompaniment of
rhythmic movements give him pleasure? How could hatred make
him strong?
He shook his head again. In a way, the Dance was the biggest
mystery of all....
Merium brought him his supper, looking up at him shyly with her
large brown eyes. Illogically, Ryan was reminded of the last dog he
had killed and he jerked the earthen pot out of her hands and walked
down to the water's edge to eat alone.
The sun had set. Streaks of gold and crimson quivered in the wind-
creased water, slowly faded away. Darkness crept down from the
gullied foothills to the beach, and with it came the first cold breath of
night.
Ryan shivered. He tried to concentrate on his food, but the memory
of the dog would not go away.
It had been a small dog, but a very vicious one. It had bared its teeth
when at last he had cornered it in the little rocky cul-de-sac in the
mountains, and as further evidence of its viciousness, it had wagged
its ridiculous tail. Ryan could still remember the high-pitched sound
of its growl—or was it a whine?—when he advanced on it with his
club; but most of all he remembered the way its eyes had been when
he brought the club down on its head.
He tried to free himself from the memory, tried to enjoy his tasteless
meal. But he went right on remembering. He remembered all the
other dogs he had killed and he wondered why killing them should
bother him so. Once, he knew, dogs had run with the hunters, not
from them; but that was long before his time—when there had been
something else besides dogs to hunt.
Now it was different. Now it was dogs—or death....
He finished his meatless stew, swallowing the last mouthful grimly.
He heard a soft step behind him, but he did not turn around.
Presently Merium sat down beside him.
The sea glinted palely in the light of the first stars.
"It's beautiful tonight," Merium said.
Ryan was silent.
"Will there be a dance?" she asked.
"Maybe."
"I hope there is."
"Why?"
"I—I don't know. Because everyone's so different afterwards, I
suppose—so happy, almost."
Ryan looked at her. Starlight lay gently on her child-like face, hiding
the thinness of her cheeks, softening the hunger-shadows beneath
her eyes. Again he remembered the night he had almost wanted her
and he wanted it to be the same again, only all the way this time. He
wanted to want to take her in his arms and kiss her lips and hold her
tightly to him, and when desire refused to rise in him, shame took its
place, and because he couldn't understand the shame, he
supplanted it with anger.
"Men have no happiness!" he said savagely.
"They did once—a long time ago."
"You listen too much to the old women's tales."
"I like to listen to them. I like to hear of the time when the ruins were
living cities and the earth was green—when there was an abundance
of food and water for everyone.... Surely you believe there was such
a time. The words of the Dance—"
"I don't know," Ryan said. "Sometimes I think the words of the Dance
are lies."
Merium shook her head. "No. The words of the Dance are wisdom.
Without them we could not live."
"You talk like an old woman yourself!" Ryan said. Abruptly he stood
up. "You are an old woman. An ugly old woman!" He strode across
the sand to the fire, leaving her alone by the water.
The tribe had broken up into groups. The old men huddled together
in one group, the younger men in another. The women sat by
themselves near the wavering perimeter of the firelight, crooning an
ancient melody, exchanging an occasional word in low tones.
Ryan stood by the fire alone. He was the youngest male of the tribe.
He and Merium had been the last children to be born. The tribe had
numbered in the hundreds then, and the hunting had been good, the
dogs still tame and easy to find. There had been other tribes too,
wandering over the dust-veiled land. Ryan wondered what had
become of them. But he only pretended to wonder. In his heart, he
knew.
It was growing colder. He added more driftwood to the fire and
watched the flames gorge themselves. Flames were like men, he
thought. They ate everything there was in sight, and when there was
nothing more to eat, they died.
Suddenly a drum throbbed out and a woman's voice chanted: "What

is a tree?"
A voice answered from the group of old men: "A tree is a green
dream."
"What has become of the living land?"
"The living land is dust!"
The drum beat grew louder. Ryan's throat tightened. He felt the
refreshing warmth of anger touch his face. The opening phase of the
Dance always affected him, even when he was expecting it.
One of the old men was moving out into the firelight, shuffling his
feet to the beat of the drum. The light reddened the wrinkles on his
thirty-year-old face, made a crimson washboard of his forehead. His
thin voice drifted on the cold night air:
"The living land is dust, and those

who turned it into dust
are dust themselves—"
A woman's voice took up the chant:
"Our ancestors are dust:

dust are our gorged ancestors—"
There were other figures shuffling in the firelight now, and the beat
on the dogskin drum head was sharper, stronger. Ryan felt the
quickening of his blood, the surge of new-born energy.
Voices blended:
"Dust are our gorged ancestors,

our ancestors who raped the
fields and ravished the hills,
who cut the forest chains and
set the rivers free;
our ancestors who drank deep
from the well of the world
and left the well dry—"
Ryan could contain himself no longer. He felt his own feet moving
with the vindictive beat of the drum. He heard his own voice take up
the chant:
"Let us take the memory of our ancestors

and tear it open, rend its vitals,
throw its entrails on the fire:
our ancestors, the eaters,
the putrefiers of the lakes and the rivers;
the consumers, the destroyers, the murderers of the living
land;
the selfish, the obese, the great collectors,
who tried to devour the world—"
He joined the stomping mass of the tribe, his hands going through
the mimic motions of killing, rending, throwing. Strength flowed into
his emaciated limbs, pulsed through his undernourished body. He
glimpsed Merium across the fire and he caught his breath at the
beauty of her animated face. Again he almost wanted her, and for a
while he was able to convince himself that some day he would want
her; that this time the effect of the Dance would not wear off the way
it always had before and he would go on feeling strong and confident
and unafraid and find many dogs to feed the tribe; then, perhaps, the
men would want the women the way they used to, and he would
want Merium, and the tribe would increase and become great and
strong—
He raised his voice higher and stomped his feet as hard as he could.
The hatred was like wine now, gushing hotly through his body,
throbbing wildly in his brain. The chant crescendoed into a huge
hysterical wail, a bitter accusation reverberating over the barren hills
and the dead sea, riding the dust-laden wind—
"Our ancestors were pigs!

Our ancestors were pigs!..."
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Contemporary Issues and Development

in the Global Halal Industry Selected

Contemporary Management and Science Issues in the Halal

Handbook of Halal Food Production Mian Nadeem Riaz

Codification in International Perspective Selected

Radio Frequency Identification Security and Privacy

International Conference on Security and Privacy in

International Conference on Security and Privacy in

Industrial Engineering in the Industry 4 0 Era Selected

Information Security and Cryptology 10th International

Fadilah Abd Rahman

ISBN 978-981-10-1450-5 ISBN 978-981-10-1452-9 (eBook)

Library of Congress Control Number: 2016940334

© Springer Science+Business Media Singapore 2016

Printed on acid-free paper

This Springer imprint is published by Springer Nature

Part I Halal Standard and Policy

8 Application of the Delphi Technique in the Formation

Part II Halal Research and Education

18 A Combined Rapid DNA Extraction and Multiplex PCR

27 An Overview of the Current Analytical Methods for Halal

Part III Halal Business and Industry

36 Application of Hiyal (Legal Stratagems) on Al-Ijarah-Based

Part IV Halal Food and Safety

45 Knowledge of Prophetic Food Consumption in Malaysia:

Part V Halal Services

Abd Halim Mohd Noor, Nurul Amyra Mat Isa,

Abstract The recently released World Giving Index (https://www.cafonline.

A.H.M. Noor (&)

© Springer Science+Business Media Singapore 2016 3

requested information from respondents on various criteria of NPO when deciding

1.2 Demographic Proﬁle

Marriage allows two adults to share in several marriage-speciﬁc public goods,

1.3 Transparency and Performance of Not-For-Proﬁt

1.4 Data Collection

1.5 Findings and Discussion

Table 1.1 Demographic proﬁle

Table 1.2 Parties that often donated

Table 1.3 I make a donation because of …

Table 1.4 Reason for choosing an organization for donations

Table 1.5 Satisfaction on Satisfaction Frequency Percentage

Table 1.6 Chi-square tests

Table 1.7 Satisfaction of organization performance and monthly donation cross-tabulations

Table 1.8 Organizations transparency required by donors

compared to 5 years ago (p-value = 0.324). This is supported by ﬁnding in

Abdulkareem, A. Y. (n.d.). Strategic plan implementation and internal efﬁciency in Nigerian

Abdul Rahim Ridzuan, Abd Halim Mohd Noor, Ariﬁn Md Saleh,

Abstract This paper investigates the donor’s perspective on the element of

A.R. Ridzuan (&)

© Springer Science+Business Media Singapore 2016 13

Keywords Accountability Transparency Philanthropy

2.2 Past Studies

2.3 Research Method

2.4 Results and Discussion

2.4.1 Respondent Proﬁle

Table 2.1 Statistics of Item Category N %

Table 2.2 Statistics of respondents’ behavior

Table 2.3 Donation behavior of respondents

Table 2.4 Result of satisfaction among donor on COs

2.4.4 Transparency and Accountability

Title: The courts of Jamshyd

Author: Robert F. Young

Release date: September 6, 2023 [eBook #71580]

Original publication: New York, NY: Royal Publications, Inc,