Asian journal of Accounting and governance 3: 71-83 (2012) issn melokalisasikan urus tadbir Pengagihan Zakat:Peranan institusi masjid di malaysia

Kajian perbandingan pengukuran kecekapan pengurusan kewangan institusi Majlis Agama Islam Negeri (MAIN) denganprestasi agihan kewangan dan bukan kewangan di antara institusi zakat boleh membuka ruang untuk meningkatkan mutu agihan institusi zakat. Pengurusan kewangan sesebuah organisasi adalah penting untuk memastikan institusi tersebut dapat mencapai matlamat yang telah ditentukan. Hal ini kerana masih wujud tanggapan negatif ketidakcekapan agihan institusi zakat dan ia merupakan antara salah satu punca yang telah menjejaskan tahap keyakinan masyarakat Islam untuk menjalankan kewajipan membayar zakat kepada institusi zakat. Ketidakcekapan agihan tersebut boleh dilihat melalui lebihan zakat yang tidak diagihkan dan kegagalan institusi zakat mengagihkan zakat kepada kelapan-lapan golongan asnaf dan tidak mengikut keutamaan asnaf. Persoalannya adakah wujud hubungan antara prestasi pengurusan kewangan dan prestasi pengagihan zakat. Kajian telah mengkategorikan prestasi pengurusan kewangan kepada tiga (3) bahagian iaitu kecairan, kesolvenan dan keuntungan; manakala aspek prestasi kecekapan agihan institusi zakat pula terbahagi kepada dua (2) bahagian iaitu kecekapan agihan berbentuk kewangan (lebihan zakat tahunan) dan bukan kewangan (keutamaan asnaf). Kajian ini juga mengkaji corak agihan zakat kepada setiap asnaf sebagai satu tambahan pengukuran prestasi agihan zakat. Data sekunder terdiri daripada laporan tahunan MAIN telah dianalisis

Studies on the satisfaction and public confidence toward the quality of zakat distribution by the zakat institutions

The issue of decentralization and localization of zakat administration is essential in improving the efficiency of the distribution of zakat in Malaysia. This study was motivated by the hypothesis that the implementation of the localization of zakat administration is expected to provide a significant and positive impact as a 'One Stop Center' to asnaf students poor (fakir) and needy (miskin). This study attempts to solve the problem and identify the needs of students in line with the principles outlined zakat distribution of isti’ab, ikhtisas, hak, muraqabah, al-kifayah and fauran.The question is whether this concept is well received by the recipient charity services which are the students who are classified as recipients, especially in terms of education and development of human capital is an important element in the category of asnaf fisabilillah. Hence this study aims to propose a model of the distribution of zakat administration in institutions of higher learning (IPT) which is based on the localization concept and the concept of decentralization of power in terms of collection and distribution of zakat. This study used a stratified random sampling technique involves students who receive educational assistance under the category of poor (fakir) and needy (miskin) recipients of zakat in Universiti Teknologi Mara (UiTM) Shah Alam. The study found that the majority of respondents agree and accept this concept implemented in educational institutions. Some policy implications and recommendations are discussed in this study. Keywords : Zakat Localization, Zakat Distribution for Education, Poor and Needy Students Abstrak Isu desentralisasi kuasa serta lokalisasi pentadbiran zakat adalah penting dalam meningkatkan keefisienan pengagihan zakat di Malaysia. Kajian ini didorong oleh satu hipotesis dimana perlaksanaan lokalisasi pentadbiran agihan zakat dijangkakan mampu memberikan impak yang signifikan dan positif sebagai ‘One Stop Center’ kepada pelajar asnaf fakir miskin. Kajian ini berupaya menyelesaikan masalah serta mengenal pasti keperluan pelajar selari dengan prinsip agihan zakat yang telah digariskan iaitu isti’ab, ikhtisas, hak, muraqabah, al-kifayah dan fauran. Persoalannya adakah konsep ini diterima dengan baik oleh penerima perkhidmatan zakat iaitu para pelajar yang digolongkan sebagai asnaf terutamanya dalam aspek pendidikan dan pembangunan modal insan yang merupakan elemen penting dalam kategori asnaf fisabilillah. Justeru kajian ini bertujuan mencadangkan satu model pentadbiran pengagihan zakat di institusi pengajian tinggi (IPT) yang berasaskan konsep lokalisasi serta konsep disentralisasi kuasa dalam aspek kutipan dan agihan zakat. Kajian ini menggunakan teknik persampelan rawak berstrata melibatkan responden para pelajar yang menerima bantuan pendidikan di bawah kategori asnaf fakir dan miskin zakat di Universiti Teknologi Mara (Uitm) Shah Alam. Hasil kajian mendapati majoriti responden bersetuju dan menerima konsep ini dilaksanakan di institusi pendidikan. Beberapa implikasi dasar serta cadangan turut dibincangkan dalam kajian ini. Kata kunci : Lokalisasi Zakat, Agihan Pendidikan, Pelajar Miskin

Foreign Direct Investment (FDI) is said to boost the economic growth of the host country and FDI also is one of the factors that contribute to regional disparities because FDI typically tend to focus on the areas that offer economic advantages compared to those areas of backward regions. This study aimed to investigate the effect of FDI on economic development and regional disparities in a globalizing economy of Malaysia. It explores the proposition that regional disparities are linked to the FDI that come into the country. This study involved six areas of the Northern, Central, Eastern, Southern, Sabah and Sarawak Regions. The variables used involved data acquired from Bank Negara Malaysia Report, Ninth Malaysia Plan, Tenth Malaysia Plan, Labor Investigation Report, Department Of Statistics Malaysia, Malaysian Investment Development Authority (MIDA) and Economic Planning Unit (EPU) and the period covered was 28 years ranging from the year of 1980 to 2008. The analysis was conducted using classical production function which explained output as function to capital and labor and involved time series and cross section data which will be regressed with Least Square Dummy Variables (LSDV) Regression Model and Random Effects Model. It was found that FDI is positive and significantly related to GDP implying that FDI is enhancing economic growth and regions with higher level of FDI tend to have higher GDP. Since FDI focuses on the developed areas especially the central, northern and southern regions, thus this concentration will widen the regional disparities in Malaysia. These disparities has brought about the imbalances between the society with regards to poverty, manufacturing activities and many more.