Roshaiza Taha¹, Mohd Nazli Mohd Nor¹, Mohd Rodzi Embong², and Muhammad Faris Zulkifli^1
1School of Maritime Business and Mangement,
Universiti Malaysia Terengganu, Malaysia
²Centre for Foundation and Liberal Education,
Universiti Malaysia Terengganu, Malaysia

ABSTRACT

This paper investigates the Zakat institutions’ management performance in the East Coast Region of Malaysia. Although this study was carried out in this region, the outcome is useful and may offer some insights on Zakat management to interested parties. To achieve the objective, a document analysis was carried out on annual reports, published bulletins, brochures, and periodical news of Zakat institutions in the selected region to assess their performance. The results suggested that the distribution practices by Zakat institutions had adhered to the stipulated Islamic law, whereby, Zakat fund is distributed to the eight qualified groups of recipients. The main contentious issue in Zakat is the existence of a large percentage of undistributed Zakat that does not appear in any Zakat report. This issue is very serious and needs to be addressed by the Muslim communities and may also be presented in other Muslim countries. This study provides the public and stakeholders, first-hand information regarding the existing management issues of Zakat fund in the Malaysian East Coast Region and thus, contributes to the sharing of Zakat management experience with other Muslim countries for a better solution.

Keywords: Zakat Fund, Zakat Management, Eligible Asnaf, East Coast Region.