Developing Zakat Kedah recipients index (ZaKRi)) and modelling the criteria of zakat applicants' eligibility

The increase in the number of zakat applicants has led to difficulties in identifying eligible recipients. The identification process is time-consuming as zakat institutions need to carefully assess applicants to ensure they meet the criteria according to Islamic principles. This study aims to determine the important criteria for evaluating the eligibility of zakat recipients in 12 districts in Kedah. Data and expert opinions were collected to assess the importance of criteria through weighted values using the Entropy and Best-Worst methods. Meanwhile, aggregate weighting was used to represent the overall relationship of each criterion in determining the priority of zakat recipients through the development of the Kedah Zakat Recipient Index (ZaKRi). Each district in Kedah has differences due to geography. This opens an opportunity to examine the significance of criteria based on the geography of the regions. Therefore, a Geographically Weighted Regression (GWR) model was developed to understand the relationship between income and other zakat criteria. The results from the aggregate weighted values indicate that out of 17 criteria, per capita income, electronic devices, communication tools, and employment status are crucial in determining the eligibility of zakat recipients. Furthermore, ZaKRi results show that Langkawi has the highest number of zakat recipients compared to other districts, indicating a higher level of poverty in Langkawi. Meanwhile, the GWR model highlights the need for transportation in all districts, particularly in Langkawi, due to difficulties in accessing basic commodities in remote areas and islands