Keperluan Pemegang Kepentingan Institusi Zakat Terhadap Item Maklumat Pelaporan Prestasi

Abstract

Zakat memainkan peranan penting dalam ekonomi Islam sebagai salah satu alat ekonomi bagi memartabatkan golongan miskin. Justeru, keyakinan pembayar zakat terhadap proses pengurusan zakat yang dilakukan oleh institusi zakat adalah penting dalam meningkatkan jumlah kutipan zakat. Keyakinan pembayar zakat ini dan pihak awam secara umumnya boleh ditingkatkan melalui pendedahan maklumat kewangan dan prestasi institusi zakat secara telus dan menyeluruh. Bagi meningkatkan keyakinan dan seterusnya menjelaskan akauntabiliti institusi zakat kepada pelbagai pihak pemegang kepentingannya, pelaporan prestasi yang mendedahkan maklumat mengikut keperluan pemegang kepentingan merupakan salah satu medium penting yang telah diiktiraf dalam kebanyakan kajian lepas. Kajian ini bertujuan untuk mengkaji keperluan pemegang kepentingan terhadap pendedahan item maklumat di dalam pelaporan prestasi institusi zakat. Tujuan ini dicapai dengan melaksanakan kaedah tinjauan soalselidik terhadap tiga kumpulan pemegang kepentingan iaitu pembayar zakat, penerima zakat dan pentadbir zakat. Hasil kajian menunjukkan secara keseluruhan pemegang kepentingan menyatakan maklumat kewangan dan bukan kewangan adalah penting untuk didedahkan di dalam pelaporan prestasi dan tiada perbezaan keperluan pendedahan bagi kebanyakan item maklumat di kalangan pembayar, penerima dan pentadbir zakat. Hasil kajian boleh dijadikan panduan kepada pihak institusi zakat dan agensi kerajaan lain bagi meningkatkan ketelusan dan memperkasakan akauntabiliti dalam mencapai urus tadbir ekonomi yang adil. Kata kunci: Zakat, pelaporan prestasi, pemegang kepentingan, akauntabiliti. Klasifikasi JEL: H75, H83, M41

Tax and Zakat Compliance in Accountability Perspective: A Comparative Study

“…Among them, involves the institution of zakat because it is a large Islamic institution as a holder of public funds and indirectly always receives the attention of the public regarding its accountability. One of them is related to the disclosure of financial information (Fadhli and Hairunnizam, 2018;Fairuz et al, 2016;Fadzilah et al, 2016;Roshaiza et al, 2016;Saunah et al, 2014). According to Fadhli and Hairunnizam (2018), there are reporting differences in the financial statements of zakat information at the State Islamic Religious Council (MAIN).…”

The Importance of Accountability in Zakat Institutions

“…Hafizah (2017), the three determining factors of trust in the zakat institution among stakeholders are distribution satisfaction, attitude and reputation. While Ram Al Jaffri (2018), in order to increase the reliability of the collection performance and the efficiency of the distribution of detailed analysis of financial data that has been reported and audited needs to be clearly explained so that the accountability of zakat Further research related to the disclosure of financial information to assess accountability in zakat institutions has been extensively studied by previous researchers (Mohd Fadhli & Hairunnizam, 2018;Mohd Fairuz et al, 2016;Noor Fadzilah et al, 2016;Roshaiza, Nurul Nurhidayatie, Muhammad Faris, & Muhsin, 2016;Saunah, Ruhaya, & Wah, 2014). According to Mohd Fadhli and , there are discrepancies in the reporting in the financial statements of zakat information in the State Islamic Religious Council (MAIN).…”

“…Allah is All-Knowing, All-Wise". Business and Management Horizons ISSN 2326-0297 2023 Zakat institutions are non-profit organizations established to manage the collection and distribution of zakat funds (Noor Fadzilah, Ruhanita, & Norida, 2016). Apart from being observed by stakeholders, it is also a major contributor in improving the socio-economic status of the country as well as eliminating the poverty gap, especially among the Muslim community (Patmawati, 2008).…”

“…Recently, performance related issues have always been discussed by researchers because they show a very significant need for Muslims (Noor Fadzilah et al, 2016;Nur Mohamad, 2017) and also some items are emphasized in ensuring accountability (Hairunnizam, Mohd Fairuz, et al, 2018;Mohd Fadhli & Hairunnizam, 2018;Mohd Fairuz et al, 2016;Norfaiezah et al, 2020a). Even so, research on accountability is still poorly conducted and very limited to counteract the negative perception of society towards zakat institutions.…”

Factors Influencing Trust on Zakat Institutions in Achieving Sustainable Development Goals (SDG)

“…As we know, zakat institutions are non-profit organizations established to manage the collection and distribution of zakat funds (Fadzilah et al, 2016). However, as an institution that manages public funds, the zakat institution is not free from the negative views of the community, including low confidence and a negative perception of the efficiency of the zakat institution which is often disputed, causing many groups of payers to refuse to pay zakat or pay to asnaf directly without being represented by zakat institutions as mediators (Azman et al, 2012;Hairunnizam et al, 2009;Hairi et al, 2012;Patmawati, 2008).…”