Developing a Multidimensional Performance of Zakat Collection System in East Coast Region

Ali, Nurul Nurhidayatie Muhamad; Taha, Roshaiza; Embong, Mohammad Rodzi; Nor, Mohd Nazli Mohd

doi:10.1016/j.sbspro.2014.11.054

Cited by 9 publications

(9 citation statements)

References 21 publications

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“…According to MacKrell, Houghton, & Campbell (2011) the BSC could be best suited to augment the issues in NPOs. In developing a PMS in zakat, Taha, Ali, Embong, & Nor (2014) and Zulkifli, Taha, & Embong (2014) categorised the importance of the BSC, along with the religious perspective in the framework. In the same way, Zulkifli et al (2014) assessed the level of asnaf satisfaction while analysing the distributive issues in zakat and their repercussions.…”

Section: Issues Encompassing the Institutional Factors In Zakatmentioning

confidence: 99%

“…After setting the hypotheses, it is important to focus on the questionnaire, because this is necessary to collect the necessary data for the quantitative analysis. The questionnaire was adapted to some extent from Asri (2011), Dusuki & Bouheraoua (2011), Kamaruddin & Samsudin (2014), Kaplan (2001), Sarkawi et al (2015aSarkawi et al ( , 2015b, Senadjki et al (2015), Taha et al (2014) and Zulkifli et al (2014). The aim of this study is to obtain fully impartial and overall feedback on the performance of zakat management by asking the receivers of zakat, the relevant and precise questions to obtain the maximum feedback.…”

Section: Model Developmentmentioning

confidence: 99%

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Understanding the Impact of Institutional Factors on Asnaf Sustainability: A PlS-SEM Approach

2023

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Section: Issues Encompassing the Institutional Factors In Zakatmentioning

confidence: 99%

Section: Model Developmentmentioning

confidence: 99%

Understanding the Impact of Institutional Factors on Asnaf Sustainability: A PlS-SEM Approach

2023

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“…The result of accounting information is needed to make effective planning, monitoring and decision-making by management, as well as the accountability of the organization such as governmental entities for tax purposes, and the other parties concerned to muzakki (persons who give zakat). According to Ali, Taha, Embong, and Nor (2014) In some countries zakat institutions can use many system, for example: BSC to support transparency in recording and distributing to the society / public [13]. Qardlawi (1999) explains that zakat which comes from the word zaka which means 'holy, blessed, grow, and admirable' [14].…”

Section: Zakat Accountingmentioning

confidence: 99%

Review of Zakat Financial Statements from the View of Ayat Al-Ahkam

Narastri

Hamidah

2019

KSS

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This paper aims to find out and criticize the financial statements made by the National Zakat Agency of East Java which has been made based on SFAS No. 109 and compare it to the point of view of the Qur'an and hadith. qur'an and hadith concerning accounting for zakat can be found in the interpretation of Ayat Al-Ahkam. The method used in this paper is qualitative supported by data obtained from observations on National Zakat Agency of East Java. The results obtained are that there are several accounts indicated that they are not in accordance with the Qur'an and hadith, namely: non-halal receipts, bank interest receipts, conventional bank cash, and current accounts. The author hopes that National Zakat Agency of East Java reviews the accounts in the financial statements not only from the standpoint of financial and accounting standards, but also from the Qur'an and hadith and this research can be useful to be used as a reference in the standard renewal used in making financial statements of zakat. for future research, more in-depth research can be carried out on the overall financial statements.

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“…[6] [7] Zakat is an obligation for those who have the ability called Muzakki which aims to help others and those who do not have the ability are called Mustahik, including the needy, poor, amil, converts, people who are in debt, people who seek knowledge, and people who struggle in the way of Allah SWT. [8] [9] With the increasing importance of the issue of zakat, the following is excerpted from the view of a well-known scholar at the end of the twentieth century, who is pursuing the study of zakat, namely Yusuf al-Qardawi who wrote specifically the book of fiqh al-Zakah (Zakat Law) [10] [11]. In the book, besides presenting arguments referring to the Qur'an and al-Sunnah, he also presents sources from various books and various other disciplines.…”

Section: Introductionmentioning

confidence: 99%

Implementation of Professional Zakat of State Civil Apparatus in Indonesian in Islamic Law Perspective

Amrin

Imamah²,

Nurrahmania³

et al. 2023

profetika

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The main problem of this research is the Implementation of Professional Zakat for State Civil Apparatus in the Perspective of Islamic Law Study in the Government of Ambalawi District, Bima Regency West Nusa Tenggara Province. So that the research objectives are 1) How is the Income of State Civil Apparatus in the Ambalawi District Government; 2) Barriers to the State Civil Apparatus in the Ambalawi District Government; 3) Review of Islamic Law on the Practice of Professional Zakat among State Civil Apparatus of the Ambalawi District Government. This type of research is classified as descriptive qualitative in the form of field research with the research approach used being an empirical approach and Islamic jurisprudence. The data sources of this research are primary data and secondary data. Data collection methods used are observation, interviews, and documentation, while the data processing and analysis technique is carried out through three stages, namely: data reduction, data presentation, and concluding. Based on the results of research in the field, it can be stated that the implementation of the Professional Zakat for State Civil Apparatus Government of Ambalawi District, Bima Regency has not been fully implemented. Because the income they receive has not reached the nishab limit by the ijtihad agreement of the scholars and the MUI Fatwa number 3 of 20013 regarding zakat income with a nishab of 85 grams of gold. Employees also have obstacles because of the lack of socialization about professional zakat and the lack of trust in Baznas and amil zakat institutions. In the view of Islamic law, a person is only obliged to pay zakat if his assets reach the nishab.

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Developing a Multidimensional Performance of Zakat Collection System in East Coast Region

Cited by 9 publications

References 21 publications

Understanding the Impact of Institutional Factors on Asnaf Sustainability: A PlS-SEM Approach

Understanding the Impact of Institutional Factors on Asnaf Sustainability: A PlS-SEM Approach

Review of Zakat Financial Statements from the View of Ayat Al-Ahkam

Implementation of Professional Zakat of State Civil Apparatus in Indonesian in Islamic Law Perspective

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