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                            Table 3 Analysis by Item on Lecturer’s Intention

           ITEM  ITEM                   FREQUENCY (%)          MEAN OVERALL

           NO                                                          MEAN
                                 SD     D     NAND   A     SA

           LI 1  I hope by paying   0   0     0     82    138
                 zakat can help the                             4.63
                 asnaf to survive  (0)  (0)    (0)  (37.3)  (62.7)

           LI 2  I could fulfil
                 responsibility as a   0  0    1    78    141
                 Muslim by paying   (0)  (0)    (0.5)  (35.5)  (64.1)  4.64
                 zakat

           LI 3  I will agree if my
                 salary were to be   0  0      10   92     118
                 deducted every                                 4.49
                 month for the zakat   (0)  (0)     (4.5)  (41.8)  (53.6)
                 payment                                               4.5913

           LI 4  I will pay zakat for   0  0     3  84    133
                 this year and also for                         4.59
                 future          (0)   (0)   (1.4)  (38.2)  (60.5)

           LI 5  I believe that if not   0  2    6  79    133
                 paying zakat will be                           4.56
                 punished in hereafter  (0)  (0.9)    (2.7)  (35.9)  (60.5)

           LI 6  For me, paying   0     0      0    76    144
                 zakat is not waste of                          4.65
                 money           (0)   (0)     (0)  (34.5)  (65.5)


            2) Altruism
            Table 4 shows the analysis by item on factors on lecturer’s intention
            towards  zakat  contribution.  According  to  Duru  (2006)  table  mean
            scores, it showed that majority of the lecturers perceived strongly agree
            on altruism with overall mean of 4.6317. Analysis was then continued
            on analysis by item for each variable. The following observations were
            made. There was a high agreement item of A3 and A4. Item A3 (Zakat



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