2015 4th International Conference on Software Engineering and Computer Systems (ICSECS), Kuantan, Pahang, Malaysia.

August 19-21, 2015

Big Data Maturity Model for Malaysian Zakat

Institutions to Embark on Big Data Initiatives
Hidayah Sulaiman Zaihisma Che Cob Nor’ashikin Ali
Information Systems Department Information Systems Department Information Systems Department
Universiti Tenaga Nasional Universiti Tenaga Nasional Universiti Tenaga Nasional
Kajang, Selangor, Malaysia Kajang, Selangor, Malaysia Kajang, Selangor, Malaysia
hidayah@uniten.edu.my Zaihisma@uniten.edu.my Shikin@uniten.edu.my

Abstract— Organizations worldwide are dealing with immense
growth of data at a huge speed hence making it difficult to
manage. The main difficulty in handling such large amount of
data is due to the five big data concepts involving volume,
velocity, variety, veracity and value which increases rapidly in
comparison to the computing resources. One of the arms of the
government which holds the responsibility of managing the
almsgiving or zakat is currently facing similar issues with the
growing amount of data on zakat payers, zakat distribution and
various zakat recipients. The overwhelming amount of data must
be carefully managed by the zakat institution and the appointed
zakat fund trustee. Zakat data resides in massive, unstructured
information, largely in various forms of numeric, text and
imagery. Hence, there exist a need for zakat institutions to have
better data management mechanism namely to coordinate and
govern data between the zakat institution and zakat fund trustee
offices. This study proposes a big data maturity model to gauge
the readiness of zakat institutions to embark into the big data
evolution. The proposed model also aims to provide the zakat
institution with more structured processes of managing the high
volume of data in order to provide better reporting transparency,
making well-informed decisions and instill better trust from the
Islamic community on better zakat management and
distribution.
Keywords—big data; zakat; maturity model, strategy, levels
I. INTRODUCTION
Zakat is one of the major Islamic principles which is
obligated to Muslims who are deemed qualified and financially
capable to carry out the responsibility. The almsgiving or zakat
principle aims to assist the needy and eliminate poverty in the
society whilst promoting the elimination of greed and
selfishness among the Muslim community. Zakat is carried out
by making payment from a prescribed proportion of a
financially capable Muslim's income or possessions for the
welfare of the community particularly the neediest members of
the Muslim community. A zakat institution is established
within the Muslim society by the Government under the advice
of the Muslim Shariah council of the country to collect and
manage the distribution to the needy [39]. The zakat institution
holds the responsibility of managing these collection and are
expected to hold the highest level of transparency in managing
the distributions [40]. Some of the efforts carried out by the
zakat institution to better manage the zakat distribution is to
appoint special assistance unit as trustee within an organization
for the collection, management and distribution of zakat. Such
effort has been carried out by the Malaysian zakat institution in
appointing various trustees or better known as Zakat Fund
Trustees [40]. With the existence of theses trustees, zakat
payers such as the individuals, corporate organizations and
private business owners are given various options to make the
necessary payments either online, automated salary reduction,
standing instructions of banking transfer or physically visiting
the various zakat offices and trustees. Due to the increasing
amount of zakat collection from various sources, there is an
overwhelming amount of data to be managed and secured by
the zakat institution on a daily basis. The highest number of
workforce for Peninsular Malaysia resides in the state of
Selangor where majority of Muslims will have an automated
salary reduction for the payment of zakat [26]. The Lembaga
Zakat Selangor (LZS) stated in their financial report, there are
about more than 200,000 zakat payers amounting to the
collection of RM 332 million from January to September 2013
[25]. In relation to managing the growing data of zakat payers,
the Zakat institution also holds the responsibility of managing
data for the zakat recipients. Zakat recipients or better known
as “Asnaf” are divided into different categories of the poor,
needy, muallaf (new converts of Islam) and other categories as
stipulated by the Islamic fatwa and principles [19]. Hence, the
current growth rate in the amount of data collected is
staggering. A major challenge for Information Technology (IT)
department of the zakat institution is that this growth rate is fast
exceeding the ability of the institution in designing appropriate
systems to handle the data effectively and analyze the zakat
data to extract relevant meaning for better decision making in
ensuring better and effective measures of zakat distribution.
Therefore, to embark into the evolution of big data is
inevitable. Big data not only handles the data being stored in
the current traditional databases but also the data that may not
be suitable to be stored in those databases. The LZS have
provided a platform in their website for the public to report any
cases of the poor and needy in remote areas where the
institution may have missed out [26]. These data may usually
come in a form of text and images of the “asnaf”. Thus, there
will be a point where there will be access to mountains of data
where the zakat institution must create better business
strategies and decisions as analysis of the massive amount of
data would reveal valuable insights in resolving some of the
issues that the institution is facing with regard to zakat
distribution and management.

978-1-4673-6722-6/15/$31.00 ©2015 IEEE 61

 2015 4th International Conference on Software Engineering and Computer Systems (ICSECS), Kuantan, Pahang, Malaysia. August 19-21, 2015
In the early adoption stage of big data, organizations such as
the zakat institution will hesitate and wonder which data
sources have value, do they have the capabilities to handle
responsibilities associated with handling big data and how do
all these big data technologies relate to their current IT
infrastructure? All of these inquiry highlights the lack of
adequate governance policies on data management. For
successful adoption of big data technologies as an analytic tool,
the zakat institution requires an IT governance framework with
a big data maturity model for sustaining the institution’s big
data capability. A big data maturity model is created as an
ecosystem of the domains in technology infrastructure, data
management, analytics, and organizational components of
measurement, monitoring and governance [15],[29]. Therefore,
a zakat institution that implements a proper IT governance and
big data maturity model is deemed to improve their zakat
management capacity and reduce the likelihood of failure in
managing the ever increasing complex data whilst managing
the collection and distribution of zakat.
II. LITERATURE REVIEW
Zakat generally involves two main categories which are
zakat al-Fitr and zakat of wealth. Zakat al-Fitr is paid once by
Muslims every year during the fasting month of Ramadhan.
Zakat of wealth can be further classified into zakat of
business, zakat of savings, zakat of income, zakat of gold, and
zakat of investment just to name a few[13],[31],[45]. As stated
in the Quran there are eight groups of zakat recipients whom
are identified as the needy, the poor, the appointed collector of
zakat or better known as “amil”, the new Muslim converts,
people who are incable of paying debts, people who are in the
state of Allah’s cause (fisabilillah), the slave, and the traveler
without a home (Ibn as-Sabil)[4]. The officers of zakat
institutions are trained by Islamic scholars to recognize and
identify qualified “asnafs” based on the stated Islamic
guideline. There are two important roles of zakat
institutions,which are collecting zakat dues and distributing
zakat funds immediately to the right beneficiaries after the
responsible committee or zakat officers receive the zakat funds.
This is to avoid misuse and mismanagement where the
distribution should follow the Islamic distribution principles
and not be allocated to general expenses, utilized to cover event
expenditure or build mosque, bridge, road and schools [24].
Zakat management in Malaysia is under the authority of the
state government. However, some states have privatized their
zakat institution such as Selangor, Wilayah Persekutuan Kuala
Lumpur, Pahang, Pulau Pinang, Melaka and Negeri Sembilan
[38]. This privatization has been made due to ensuring that the
zakat institution is capable in providing quality service in
maximizing zakat payers and recipients’ satisfaction through
professional approach, latest technology use while in line with
Islamic values [26]. Nevertheless, the difficulty with the zakat
distribution to the qualified and unqualified zakat recipients
still poses a problem with poverty which continuously happen
even though zakat distribution has been implemented. With
the transperency provided by some of the zakat institutions
such as LZS, revealing their distribution report publicly
through their official website, research has indicated that some
zakat institutions report on shortage of zakat fund whereas
some having surplus which requires the need of a more
62
effective distribution management and strategy [28],[1],[24].
However, many studies have also indicated that zakat payers
are not satisfied with the management of zakat especially in
terms of the distribution to qualified or unqualified zakat
recipients [28],[38],[13],[14],[24]. There are studies which
suggests the use of technologies such as Geographical
Information System (GIS) and Accounting Information
Systems as a strategic tool to enhance zakat distribution
[22],[24]. Nevertheless, these systems would still lead to the
increase of volume, variety, velocity, veracity and value of
zakat reated data which requires further analysis in order to
make better decisions. With the growing number of working
Muslims and reports of newly discovered “asnafs” it is
therefore imperative for the zakat instituions to embark into
big data solutions to provide better analytics to the existing
data. This provides transparency and better management of
zakat as demanded by the payers. The analytics of big data
will provide zakat authorities and the government with a
transparent analysis of information avoiding falsifications of
data to justify the unused or unjustified utilization of zakat
funds. The success of such mechanism can be achieved only
through effective implementation of an IT governance with
big data maturity model to gauge where there are and how are
they to achieve where they want to be. Having an effective
maturity model has been highlighted to assist organizations
namely in building an ecosystem that includes technologies,
data management, analytics, governance, and organizational
components [3],[6],[15],[29]. The big data maturity model is
also important as an awareness program to the employees as
zakat institution personnel are unaware of the value of data
and strategic decisions that can be made from the analysis of
these data. Hence, the big data maturity model provides a
predominant strategic solution to the zakat institution in order
to optimize and ensure key information on zakat distribution
and management are properly and ethically managed. With the
adoption of the big data maturity model, this will describe the
stages that instituion has to follow when they embark on big
data initiatives. The big data maturiy model will provide the
overall view of a big data program, where it needs to go, and
how to get there. As organizations move through these stages,
they gain more value from their investments [15],[29]. This
will enhance zakat recipient’s benefits, increase the business
performance and productivity of zakat institutions, and thus
provide greater assurance to zakat payers on the transparency
of zakat management.
Maturity Models
One of the first steps in the implementation of an
information governance program is to assess the current state
and the desired future state of maturity [6],[8],[16]. Previous
research have indicated that managing big data is similar to
managing the existing organizational data except for the
complexity and variation of origin that data comes from.
Hence, a maturity model for big data governance is a critical
first step in understanding where the organization is currently
heading with data management. The Software Engineering
Institute (SEI) of the Carnegie Mellon University has been
promoting the Capability Maturity Model Integration (CMMI)
since 2002 [16]. CMMI has six levels for maturity assessment
regarding business processes of organizations [16],[37]. The
 2015 4th International Conference on Software Engineering and Computer Systems (ICSECS), Kuantan, Pahang, Malaysia. August 19-21, 2015
CMMI also provides an integrated set of guidelines for
improvement of processes. However, CMMI does not consider
any data management specific objectives. Nevertheless, CMMI
is the de-facto standard of maturity models and have over 5000
implementations using this model in over 70 countries [16].
Hence, it is a mature maturity model that can be used as a basis
for developing a big data maturity model for this study. The
objective of having a maturity model is to provide a way to
review and assess the organization’s methods and processes
against an accepted standard. There are five levels of maturity
suggested by CMMI which will be able to bring about
improvements to organizational practices [37]. Figure below
illustrates the five levels of maturity as implemented by
CMMI.
Fig. 1. Capability Maturity Model Integration (CMMI) [38]
Most maturity models developed for the early adopters
were used in the manufacturing sector. Nevertheless, this
standard has since been widely applied across a number of
different industries especially in the software development and
IT business process maturity. The goal is to improve
interaction and alignment as well as coordination of resources
and organizational behaviors. Over the years, the CMMI
maturity model have been adopted to be customized into
different areas such as project management, e-government,
enterprise resource planning, and business process
management. In conjunction to the evolution on the use of
CMMI in various areas, previous literature have also
highlighted the adoption to big data maturity models. Vesset
[41] introduced IDC’s Big Data and Analytics Maturity Model
that has different domains comprised of Intent, Data,
Technology, People, Process. The IDC Big Data Maturity
Model reviews organization maturity in light of the
benchmark levels, focuses on all five dimensions to increase
success, and measure progress of organization in terms of the
maturity in utilizing big data analytics.
Another big data maturity model was introduces by Halper
and Krishnan [15] through the TDWI Big Data Maturity
Model. This model includes organization, infrastructure, data
management, analytics and governance as distinct attributes.
The TDWI Big Data Maturity Model consists of five stages:
nascent, pre-adoption, early adoption, corporate adoption, and
mature/visionary. It is argued that as organizations move
through these stages, they would be gaining more value from
their investments [15]. This tool is very useful for
organizations that are new to the big data environment to
begin experimenting with big data analytics and depict the
current big data stages of adoption for their organization.
Drawing from the two big data maturity models, this research
will adopt some of the levels of maturity and assessment
criteria to create a big data maturity model for the zakat
institution. Being an appointed organization by the
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government, the zakat institution has its own peculiarity on the
business process and operations. Unlike organizations which
require high level of return on their investments, the zakat
institution is similar to any other government agencies, where
it is especially important for the institution to perform and
manage zakat distribution efficiently whilst providing
excellent services to the public as they have been appointed as
the trustee in managing the zakat contribution to the intended
recipients. This indicates the criticality of these institutions to
embark into the big data evolution in order to make better
informed decisions and strategically plan on the distribution
efficiency through the analysis of large data.
III. THE PROPOSED BIG DATA MATURITY MODEL FOR ZAKAT
The zakat big data maturity model proposed for this study
is of evolutionary nature, which consists of five stages in which
the complexity level is increased from one stage to another
depending on the operational conditions that satisfactorily
provide changes in the zakat distribution management. Figure 2
depicts the path that the institution has to undergo in order to
traverse from one state of maturity to another. These states are
categorized as: Ignorance, Coping, Understanding, Managing
and Innovating.
In order for the institution to move from one state to another,
they need to overcome the hurdles which varies according to
the stages. Only when the hurdles from each of the strategies
have been addressed and assessed to have met all the process
capabilities in accordance to the levers of change, the process
maturity can then be upgraded to the next level. These levers of
change will differ from one strategy to another which may
include the business goals, big data enablers, people, process
and technology.
Level 1: Ignorance
The initial state of the process maturity is “Ignorance” where
the institution operates within the context of functional basis
and not having any knowledge or capabilities of what big data
entails [41]. The individual functional groups work within their
business units to optimize their own processes but lacks in
terms of aligning data strategy and governance across the entire
zakat institution. Furthermore, the data tends to be owned by
each functional units stored in non-integrated repository,
yielding very slow responses to the emerging trends of data
management.
Level 2: Coping
The next level known as “Coping” is when the institution have
initiated the effort to integrate the data, and the champion for
this initiative would be the IT department [5]. The IT
department has to provide evidence of improving cross-
functional efficiency by implementing institution wide
information systems that enforce a level of data integration and
process standards that will bring about notable operational
improvement to across different departments in the institution
[3],[8]. This initiative will allow the management the
opportunity to make better decisions, as they have better
efficiencies in handling the zakat distribution data due to the
improvised data repository and retrieval mechanism.
 2015 4th International Conference on Software Engineering and Computer Systems (ICSECS), Kuantan, Pahang, Malaysia. August 19-21, 2015
The improvement and efficiency of managing data has to be
indicated through the automation of existing manual
procedures that may have been inherited by their legacy
practices. The information systems implemented is considered
Fig 2. Zakat Big Data Maturity Model
In this stage, the people aspect is still focused on the efficiency
of the specific person, rather than optimization of the zakat
distribution end-to-end process.
Level 3: Understanding
As the institution’s process maturity shifts from “Coping”
to “Understanding”, this stage involves strong leadership
influence to mandate the understanding of evolving into the big
data initiative [5],[15]. The buy-in and understanding from the
upper management is imperative in creating a big data
champion to ensure the entire institution understands the
significance and impact of big data as part of organization
business outcome. This can be achieved through implementing
a process driven approach for each functionalities. The
champion has to create big data support team which will be
responsible in ensuring that all tasks related to the management
and distribution of zakat is executed through a process driven
approach based on standard data governance best practices and
controls. As the institution’s departments understand the
impact of adopting the data governance enablers as part of their
daily processes, the challenge of aligning the zakat institutions
business goals and IT capabilities can be addressed. At this
point, the zakat institution will be fully transitioned from
functional to process focus, including management structure,
execution teams, and performance evaluation [3],[15]. The
resistance to adopting the new process driven approach may
exist, however as process leaders clearly define, deploy,
enhance, and maintain core processes that the functional teams
should understand in executing their tasks, these resistance can
be avoided to produce high quality results. Hence, in the
“Understanding” stage there should be an IT support process
group to be responsible for data and knowledge consolidation
in order to streamline processes and zakat information
management. Nevertheless, this consolidation effort requires
both IT department and other business units to be in
64
as a great initiative towards conglomerating all processes
together, however there is still little to no institution wide data
governance which acts as a basis for the institution’s IT and
business process strategic alignment.
synchronization of the targeted objectives and business goals.
Previous research have continuously indicated the difficulty in
having the alignment of IT and business teams [7],[11],[23].
Hence, there is a need for a champion who is equipped with
technical skills and understand the need to position the zakat
institution as a well-respected organization that is
technologically equipped with capabilities of managing and
producing knowledge.
Level 4: Managing
Moving on to the “Managing” stage, this step represents a
progression from having to understand that the institution is
executed through a process driven approach, to extending the
big data management focused capabilities to a continuously
improving level [15],[41]. The “Managing” level has leveraged
a commitment to continuous improvement utilizing business-
focused metrics to reach new levels of both efficiency and
effectiveness. The process focus has now become ingrained
throughout the institution, and issues of resistance have slowly
diminished [15].
In terms of achieving the primary goal for this stage, the
institution must already implement and execute big data goals
as part of organization change process. Given the
understanding of big data to the entire institution, any
initiatives with regard to big data should be generally accepted
and assimilated seamlessly throughout the institution. The
institution must also already have a big data policy in place in
preparation for any assessment or IT audit. Some of the major
initiatives that should also be visible at this stage would
involve the implementation and execution of big data
awareness, data stewardship and data risk management plan to
be in compliance to organization big data policy [3],[15],[41].
There may also be some outsourcing activities carried out
for the non-core business processes as part of the institutions’
 2015 4th International Conference on Software Engineering and Computer Systems (ICSECS), Kuantan, Pahang, Malaysia. August 19-21, 2015
strategy in reducing cost and to increase quality. Some of the
non-core business processes may include installation and
maintenance of systems, IT service desk and zakat customer
support center [35]. The institution should now be focusing on
a well-managed zakat distribution processes and execution,
with ongoing process training for the zakat institution
employees. Ultimately, at this stage the zakat institution should
be utilizing big data solutions to automate process execution,
monitoring, and control across different branches of their
distribution office and appointed trustees.
Level 5: Innovating
The highest level of maturity proposed for the zakat institution
is known as the “Innovating” level where all the benefits that
the institution has achieved from the big data implementation
can be further enhanced by extending the use of big data
analytics to the entire zakat management ecosystem. In this
level, big data policy, process and utilization must be
assimilated across the institution as part of the organizational
business outcome.
The institution should also provide evidence of utilizing big
data tools such as Hadoop or Splunk to be used in analyzing
large data sets [5]. For cost optimization purposes these new
analytics tools can be adopted by the zakat institution since it
was created through the Open Source community and have low
initial cost [20],[21]. The big data analytics tool deployed must
also be able to capture and extract structured and unstructured
data from trusted sources, including prioritizing the most
critical data and identifying what to retain and for how long.
The zakat institution should also be able to manage and control
the zakat data under comprehensive big data policy and
governance guidelines in compliance to the global big data best
practices. Whilst having to assimilate the big data processes as
part of their daily activities, the zakat distribution employees
must be able to perform data integration, analysis,
transformation, and visualization to deliver the right
information to the right location at the right time. Thus,
provides total process integration across the zakat institution
environment with key processes flow seamlessly even across
different appointed zakat trustee offices.
In order to embark to an “Innovative” level of institution,
the zakat distribution department has to utilize the big data
solutions in order to automate and monitor process execution
throughout the zakat institution environment. The utilization of
these data will provide more informed decisions based on the
analysis of the existing data. The institution will ultimately
have a strong basis on justifying their actions towards
managing the zakat distribution better. Hence, the public will
have better acceptance to how the zakat contributions are being
distributed and utilized.
IV. CONCLUSION
Zakat institutions are appointed specifically by the
government to ease the fulfilment of the third pillar in the
Islamic practices. With the overwhelmingly high volume of
data to be managed by the institution due to the increasing
number of Muslim zakat payers, there is a need to have better
mechanisms for zakat distribution and management. The
65
enormous amount of structured and unstructured data pouring
in from various sources, if not properly managed and analyzed
may cause the institution to lose important information which
can be used for better decision making namely in justifying the
zakat disbursement portions. Although there are various
information systems in place and initiatives of publically
displaying the annual reports regarding the zakat distribution,
these relentless effort still receive major criticism namely in the
unjustified expenditure of the zakat fund, zakat distributed to
unqualified recipients and surplus in the zakat collection when
there are still qualified zakat recipients in the local community.
Hence, in managing the enormous amount of data, it is
critical that zakat institutions embark into the big data
initiative. Nevertheless, there exist a gap on how the
institutions would know where there are currently in terms of
their data management to where they would like to be with big
data implementation. In order to promote transparency, data
that is stored in all trustee fund offices and the main zakat
institution have to be consolidated, integrated and analyzed
through big data analytics in providing information and
knowledge which are consistent, verified and trustworthy.
The implementation of the big data maturity model can be
applied to various zakat institutions and appointed trustee
offices, however the maturity model enablers has to be further
verified qualitatively with the zakat distribution stakeholders in
order to meet specific zakat management requirements.
Further, an empirical study will indicate whether these
enablers, strategies and levers of change are suitable for the
zakat institution specifically for their big data implementation.
Furthermore, the maturity model has to be equipped with a set
of matrices and weightage for the particular levers of change as
an assessment tool to provide the measurement on where the
institution is currently with big data initiatives.
ACKNOWLEDGMENT
The authors would like to thank the university’s zakat
trustee office and Selangor Zakat Institute for providing a
research grant on the strategies of distribution and management
of zakat.
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