Kewangan
Sosial Islam •ISLAMIC SOCIAL FINANCE•
PROSIDING PERSIDANGAN EKONOMI DAN
KEWANGAN ISLAM MALAYSIA KE-3 2016
PROCEEDINGS OF THE 3RD CONFERENCE ON MALAYSIAN ISLAMIC ECONOMICS AND FINANCE (CMIEF) 2016
Disunting oleh:
Sharifah Shazwani Syed Mohamed
Muhammad Hakimi Mohd Shafiai
Amiratul Nadiah Hasan
Suhaili Alma’amun
UNIVERSITI KEBANGSAAN MALAYSIA
BANGI • 2016
PROSIDING PERSIDANGAN KEBANGSAAN EKONOMI DAN KEWANGAN ISLAM KE-3 2016
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PROSIDING PERSIDANGAN KEBANGSAAN EKONOMI DAN KEWANGAN ISLAM
(CMIEF) 2016
Cetakan Pertama, 2016
Hak cipta Pusat Penyelidikan Ekonomi dan Kewangan Islam (EKONIS-UKM)
Universiti Kebangsaan Malaysia
Hak cipta terpelihara. Tiada bahagian daripada terbitan ini boleh diterbitkan semula, disimpan
untuk pengeluaran atau ditukarkan ke dalam sebarang bentuk atau dengan sebarang alat juga pun,
sama ada dengan cara elektronik, gambar serta rakaman dan sebagainya tanpa kebenaran bertulis
daripada Penerbit terlebih dahulu.
Diterbitkan dan dicetak oleh
Pusat Penyelidikan Ekonomi dan Kewangan Islam (EKONIS-UKM),
Universiti Kebangsaan Malaysia
43600 UKM Bangi,
Selangor Darul Ehsan, Malaysia
http://www.ekonis-ukm.my/
Tarikh dan Tempat Persidangan:
24 Ogos 2016 / 21 Zulkaedah 1437
International Institute of Advanced Islamic Studies (IAIS) Malaysia,
Jalan Elmu Off Jalan Universiti, 59100 Kuala Lumpur
Anjuran Bersama:
Pusat Penyelidikan Ekonomi dan Kewangan Islam (EKONIS-UKM),
Universiti Kebangsaan Malaysia, Institut Islam Hadhari UKM,
International Institute of Advanced Islamic Studies (IAIS) Malaysia,
Pusat Penyelidikan Antarabangsa Ekonomi Dan Kewangan Islam (IRCIEF), KUIS,
Institut Latihan Islam Malaysia (ILIM),
Persatuan Alumni Sahabat Ekonomi Islam, UKM
ISBN 978-983-3198-94-8
PROSIDING PERSIDANGAN KEBANGSAAN EKONOMI DAN KEWANGAN ISLAM KE-3 2016
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ISI KANDUNGAN
Isi Kandungan iii
Kata Pengantar vi
WAQF & CROWDFUNDING
Aplikasi Konsep Istibdal ke Arah Penjanaan Dana Wakaf Oleh Perbadanan
Wakaf Selangor
Oleh Afiffudin Mohammed Noor & Che Zuina Ismail
1
Peranan Waqaf Dalam Meningkatkan Pendapatan Nelayan Tradisional di
Kuala Langat
Oleh Aidil Afandi Mohamad Alias, Muhammad Hakimi Mohd Shafiai & Mohd
Adib Ismail
8
Potensi Waqf Dalam Pengurusan Bekalan Sumber Air Terawat di
Kalangan Negara Islam Terpilih
Oleh Mohammad Nasrul Hakim Roslan & Muhammad Hakimi Mohd Shafiai
18
Wakaf Penerbangan Sebagai Bentuk Baru “Perniagaan Sosial Islam”:
Kajian di Air Riths Airline.
Oleh Mohd Salleh Abd Kadir & Muhammad Hakimi Mohd Shafiai
31
Implikasi Pendedahan Pelaporan Wakaf Dalam Penyata Kewangan: Kajian
Terhadap Majlis Agama Islam Selangor (MAIS)
Oleh Nur Fahana Zahari, Nur Adila Ayub & Hairunnizam Wahid
43
Isu-isu dan Penglibatan Organisasi Bukan Kerajaan di Dalam
Crowdfunding
Oleh Anisa Syazwani Aris
53
Equity Crowdfunding Patuh-Syariah di Malaysia
Oleh Hud Sabri, Shahida Shahimi & Suhaili Alma’amun 62
Dana Untuk Pendidikan di Universiti Melalui Crowdfunding: Satu Kajian
Awal
Oleh Nur Saadah Rozali, Suhaili Alma’amun & Shifa’ Mohd Nor
78
Potensi Sukuk dalam Membangunkan Tanah Wakaf di Malaysia:
Satu Tinjauan
Oleh: Latifah Nuroniah Selamat & Muhammad Hakimi Mohd Shafiai
89
Proposal Penubuhan Platform Crowdfunding Berasaskan Wakaf Dari Segi
Perundangan Malaysia
Oleh Nur Sakinah Nabilah Nor Saeran, Suhaili Alma’amun & Asma Hakimah
Ab. Halim
104
The Role of Muslim Millionaires in Enhancing Waqf-Based Crowdfunding: A
Proposed Framework
Oleh Wan Shamilah Wan Mohammed, Muhammad Hakimi Mohd Shafiai,
Mohd Fairuz Md Salleh
129
PROSIDING PERSIDANGAN KEBANGSAAN EKONOMI DAN KEWANGAN ISLAM KE-3 2016
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TAKAFUL
Review On Trust in Takaful Agent-Client Relationship
Oleh Aimi Fadzirul Kamarubahrin & Syadiyah Abdul Shukor 236
Melindungi Golongan Berpendapatan Rendah Melalui Takaful Mikro:
Prospek & Cabaran
Oleh Mardziah Idris & Hendon Redzuan 245
Penganggaran Tahap Kesolvenan Pengendali Takaful Dengan Skor-Z
Altman
Oleh Noor Huzaidah Husin, Rubayah Yakob & Hairunnizam Wahid 264
Kajian Empirikal Terhadap Penentu Kepada Polisi Luput Pelan Takaful
Keluarga
Oleh Norasykeen binti Mohd Baharom & Rubayah Yakob 280
Penerimaan Penjawat Awam Terhadap Skim Perlindungan Takaful
Keluarga di Putrajaya Oleh Ratna Edayu Bt Jumiran & Hendon Redzuan
291
ZAKAT & PERCUKAIAN
Analisis Prestasi Kecekapan Pengurusan Kewangan dan Pengurusan Agihan
Zakat: Kajian Terhadap Majlis Agama Islam Negeri Johor
Oleh Ahmad Fathi Aminuddin, HairunnizamWahid & Mohd Ali Mohd Nor 142
Pengagihan Zakat Perubatan di Malaysia: Peranan Bank Rakyat
Oleh Mohd Yusof Bin Ismail Hairunnizam Wahid Zulkefly Abdul Karim 158
Localization Model for Education Zakat Distribution Among University
Students: A Theoretical Proposal to Islamic Religious Councils in Malaysia
(IRC) With Cooperation of Selangor Zakat Board (LZS)
Oleh Noor Afiqah Che Soh, Hairunnizam Wahid & Mohd Ali Mohd Nor
167
Lokalisasi Agihan Zakat Pelajar di Institusi Pengajian Tinggi: Satu Kajian
Atas Status Anak Negeri
Oleh Nurul Aqilah Jalaludin, Noor Afiqah Che Soh & Hairunnizam Wahid 181
Lokalisasi dan Sosialisasi Antara Amil Dan Asnaf:
Kajian di Malaysia
Oleh Ramizah Begam Abd Aziz, Hairunnizam Wahid & Mohd Ali Mohd Nor 191
Prestasi Kecekapan Pengurusan Kewangan dan Pengurusan Agihan Zakat:
Kajian di Majlis Agama Islam Wilayah Persekutuan
Oleh Samsiah Jumati, Hairunnizam Wahid & Mohd Ali Mohd Nor 200
Analisis Perubahan Pola Agihan Zakat: Kajian Kes Negeri Kelantan
Oleh Wan Nurhanini Wan Hassim & Hairunnizam Wahid 213
Layanan Cukai Terhadap Amalan Kewangan Sosial Islam di Malaysia
Oleh Nur Liyana Omar, Muhammad Hakimi Mohd Shafiai & Suhaili Alma’mun 226
PROSIDING PERSIDANGAN KEBANGSAAN EKONOMI DAN KEWANGAN ISLAM KE-3 2016
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KONTRAK DAN PEMBIAYAAN ISLAM
Potensi Pembiayaan Kewangan Islam Dalam Peningkatan Produktiviti
Perladangan Kelapa Sawit di Kalangan Pekebun Kecil Oleh Muhammad Zaid Fahmi Bin Mahadzir
313
Kontrak Al-Murabahah Purchase Order (MPO): Implementasi Dalam
Produk Pembiayaan Kenderaan Daripada Sudut Memenuhi Keperluan
Pengguna
Oleh Nazhatul Shima Abdul Rahman & Hairunnizam Wahid
322
Pengurusan Dana Masjid Di Malaysia: Satu Kajian Mengenai Penggunaan
Akaun Amanah
Oleh Norakma Sabran, Hairunnizam Wahid & Sanep Ahmad 334
Pemahaman Penjawat Awam Terhadap Produk Pembiayaan Perumahan
Secara Islam Oleh Kerajaan
Oleh Norzulaily Binti Ahmad Kamal, Muhammad Hakimi Mohd Shafiai &
Ruzian Markom
343
Maqasid Al-Shariah in Ar-Rahnu
Oleh Nur Rasyidah Kamaruzaman & Salina Haji Kassim 357
LAIN-LAIN ISU BERKAITAN EKONOMI ISLAM
Impak Kepercayaan Dan Kesetiaan Pendeposit Lembaga Tabung Haji (TH)
Terhadap Risiko Kecairan
Oleh Nurul Ain Mohd Pauzi, Aisyah Abdul Rahman & Shifa Mohd Nor 367
Tingkah Laku Perancangan Persaraan dan Isu Caruman KWSP Pekerja
Sektor Swasta di Melaka
Oleh Nurul Fariha Jamaludin, Suhaili Alma’amun & Hairunnizam Wahid 381
Faktor-faktor Mempengaruhi Pemilihan Produk Halal Farmaseutikal
Oleh Rabiatul Aiisyah Muhammad, Mohd Ali Mohd Noor & Hairunnizam Wahid 394
Perkembangan Industri Makanan Halal Jepun di Malaysia
Oleh Sharifah Shazwani Syed Mohamed, Mohd Ali Mohd Noor &
Muhammad Hakimi Mohd Shafiai 405
Pasar Islam: Sebuah Model Masyarakat Ekonomi Madani Kajian Menerusi
Al-Quran, Hadis Dan Pasar Pada Masa Khulafaurrasyidin
Suwandi, Muhammadi Hakimi Mohd Shafiai & Wan Nasyrudin Wan Abdullah 414
PROSIDING PERSIDANGAN KEBANGSAAN EKONOMI DAN KEWANGAN ISLAM KE-3 2016
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KATA PENGANTAR
Persidangan Ekonomi dan Kewangan Islam Malaysia (CMIEF) 2016 ini bertemakan
KEWANGAN ISLAM SOSIAL. Penganjuran persidangan ini merupakan kesinambungan daripada
persidangan CMIEF 2015 di mana penganjurnya adalah Pusat Penyelidikan Ekonomi dan
Kewangan Islam (EKONIS) Fakulti Ekonomi dan Pengurusan dan Institut Islam Hadhari, UKM.
Namun pada tahun 2016, pihak EKONIS telah bekerjasama dengan Institut Islam Hadhari UKM,
International Institute of Advanced Islamic Studies (IAIS) Malaysia, Pusat Penyelidikan
Antarabangsa Ekonomi Dan Kewangan Islam (IRCIEF) KUIS, Institut Latihan Islam Malaysia
(ILIM), Jabatan Kemajuan Islam Malaysia (JAKIM) dan Persatuan Alumni Sahabat Ekonomi
Islam, UKM bagi sama-sama menjayakan penganjuran CMIEF 2016
Persidangan ini diadakan adalah lebih tertumpu bagi membincangkan hasil kajian dalam bidang
kewangan Islam sosial dan juga bidang-bidang lain yang berkaitan dengan ekonomi dan kewangan
Islam. Disamping itu, persidangan ini juga merupakan menjadi wadah perbincangan ilimah antara
penyelidik, pensyarah, pelajar pascasiswazah dan juga pengamal industri di Malaysia. Melalui
prosiding persidangan ini, kertas kerja yang mempunyai potensi akan diterbitkan di dalam jurnal
berindeks selain dikumpulkan untuk memberi manfaat kepada semua pihak.
PROSIDING PERSIDANGAN KEBANGSAAN EKONOMI DAN KEWANGAN ISLAM 2016
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PROCEEDING OF THE 3rd CONFERENCE ON MALAYSIAN ISLAMIC ECONOMICS AND FINANCE (CMIEF) 2016
PROSIDING PERSIDANGAN KEBANGSAAN EKONOMI DAN KEWANGAN ISLAM 2016
LOCALIZATION MODEL FOR EDUCATION ZAKAT DISTRIBUTION AMONG
UNIVERSITY STUDENTS: A THEORETICAL PROPOSAL TO ISLAMIC
RELIGIOUS COUNCILS IN MALAYSIA (IRC) WITH COOPERATION OF
SELANGOR ZAKAT BOARD (LZS)
_________________________________________________________________________
Noor Afiqah Che Soh1
Hairunnizam Wahid2
Mohd Ali Mohd Nor3
Fakulti Ekonomi dan Pengurusan
Universiti Kebangsaan Malaysia (UKM)
43600, UKM Bangi, Selangor
ABSTRAK
Zakat distribution issue is still relevant in today’s discussion. The continuity of the issue can be
attributed to the localization of zakat distribution among university students based on their state of
origin. The effectiveness of zakat distribution management fund among university students under
Selangor Zakat Board (LZS) should be allocating specifically to ensure the sustainable of charity funds.
A proposal of localization model for education zakat distribution is one of the alternative methods to
Islamic Religious Council (IRC) and Selangor Zakat Board (LZS) to overcome the issue. This study
aims to identify and analyze the adequate model to be implementing by zakat institutions in enhancing
the development of education zakat distribution while simultaneously address the arising concerns and
issues towards the solution. By using the data on the amount of zakat distributed and the number of
students according to the state of origin for past year which is collected from several universities under
supervision of Selangor Zakat Board (LZS), the research finding is able to develop a comparative
analysis and a proposal of a competent model which relates to localization of education zakat
distribution. However, the successful implementation of this model depends on joint effort among the
Islamic Religious Councils of each respective state in Malaysia. Whereas, the amount of zakat in
different state can be channel to its own students and Selangor Zakat Board (LZS) has their own fund
for their own recipients in an origin state. This result shows that the zakat institution is in need of
continuous improvement involving the administration, management and distribution system in
channeling education funds of zakat.
Keywords: localization of zakat distribution, education zakat distribution.
INTRODUCTION
In the hierarchy of Islamic faith and religious duties, zakat is next only to the acclamation of
Allah's unity and prophecy of Muhammad SAW and the five daily prayers. It is obligatory pillar of
Islam upon the people of Islam. A need of zakat upon Muslim can be seen through Al-Quran.
And perform As-Salat (Iqamat-as-Salat), and give Zakat, and Irka' (i.e. bow down or submit
yourselves with obedience to Allah) along with Ar-Raki'un.
(Al-Baqarah 2: 43)
1 Pelajar Sarjana Ekonomi Islam, Fakulti Ekonomi & Pengurusan, UKM; email; [email protected] 2 Pensyarah Kanan di Pusat Pengajian Ekonomi, FEP, UKM; email; [email protected] 3 Pensyarah Kanan di Pusat Pengajian Ekonomi, FEP, UKM; email; [email protected]
PROSIDING PERSIDANGAN KEBANGSAAN EKONOMI DAN KEWANGAN ISLAM 2016
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And from their properties was [given] the right of the [needy] petitioner and the deprived.
(Adz-Zariyat 51:19)
After all Islam does not like any form of concentration of wealth or income in a few hands and
considers their redistribution by means acceptable in Shariah one of the major objectives of the
Islamic economic system. One of Hadith describes zakat implementation of zakat collection started
after the migration of Muslims from Mecca to Medina, in the second year of Hijri when the Prophet
Muhammad (peace be upon him) appointed as administrators in the state. From Ibn Abbas R.A. he
said:
‘Abd Allah ibn Abbas (RA) narrates that when the Prophet (peace be upon him) sent Muadh ibn
Jabal (RA) to Yemen he told him, “You are going to a people who have a Scripture, so call them to
testify that there is no deity but Allah, and that I am the Messenger of Allah. If they respond to this,
then teach them that Allah has imposed five Salaah upon them every day. If they respond to this,
then teach them that Allah has imposed upon them a charity to be taken from the wealthy amongst
them and given to their poor. If they respond to this, then beware of taking any more of their
wealth!”
(Riwayat Muslim)
Zakat was understood to be a transfer of a certain portion of wealth from the haves to the have-nots
as a duty to Allah SWT. The word zakat is infinite form of the verb zaka, meaning to grow, to
increase and to purify. When said about a person, it means to improve or to become better.
Consequently, zakat means, blessing, growth, cleanliness and betterment. In the Shariah, the word
zakat refers to the determined share of wealth prescribed by Allah SWT to be distributed among the
deserving categories of those entitled to receive it.
Zakat management in Malaysia is under the purview of the state of Government through
the Islamic Religious Councils in each state of Malaysia. Almost all states have established their
zakat institution in carrying out the obligation of zakat. Selangor Zakat Board (LZS) is one of the
institutions that play a big role in collection as well distribution and other welfare among its region.
According to the summary of Selangor Zakat Board (LZS) performance for the year 20154 has
shown RM 627,220,773 was collected and as much as RM 676,047,579 was distributed to 8 groups
of asnaf throughout the year. This shows the rising amount from previous year (2014) which is
RM582, 255,890 and RM 595,745,640 respectively. Thus, it is directly indicating that the
awareness of Muslims community nowadays has been rising as well. The responsibility to pay
zakat and the collection has enhanced the distribution to boost up from year to year. Furthermore,
Selangor Zakat Board (LZS) has stated that the amount of education fund being distributed
amounted to RM 193,646,045 as compared to last year which is RM 161,973,348. In other words,
the localization of education zakat has a potential to be imply.
Localization can be simply defined as collection and distribution at a particular place.
Whereas it can be concluding as to confine or restrict to a particular locality. The word localization
is used interchangeably with the word decentralization (Shah, Thompson, & Bank, 2004).The issue
of localization of education zakat distribution among university students becomes an ‘attention
seeker’ since there are some problems occurs in education zakat management distribution. For
instance, there are many students from various states need funds from LZS funds alone. Whereas,
there are eleven (11) universities are under LZS which refers to huge number of funds needed.
According to (Muhammad Syukri, 2002) communication gap between the centers and the
management of zakat recipients affect was not encouraging. Localization will decrease the scope of
responsibility areas considering the obligation of LZS is too broad. Therefore, it shows the
distribution among universities students of zakat deals up with cross subsidize within other than
Selangor state or can be define as different locality.
4 Ringkasan Prestasi Kutipan Dan Agihan Zakat Lembaga Zakat Berakhir 31 Disember 2015;
http://www.zakatselangor.com.my/laporan-kutipan-dan-agihan-zakat/
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The continuity of it, the preliminary idea on ‘Localization Model for Education Zakat Distribution
among University Students’ will be discussed through this research. It is undeniable that the
amount of zakat should be distributed depends on the collections. If the amount of collection was
huge, then such distribution is made. While in current practice, we can see there are a total of
eleven (11) of the universities under the supervision of the LZS receive zakat collected in Selangor.
In other word, zakat counters of universities in Selangor being a medium of zakat management that
distributes the fund to parties whose are distant from where they lived. By referring to the issue
which is the extent of the centralization area of responsibility and enhancing effective distributions
among universities student based on their state of origin, then this must be an alternative to be take
into consideration. This approach promotes the concentration area of responsibility by disburses the
role of LZS to each Islamic Religious Councils in respective states in Malaysia. Localization of
zakat methods is aim to localize the collection from the local people and distribute to the recipients’
whose are in the locality itself. This proposal is able to emphasize the collection and distribution of
zakat which focused on centralized locality in the form of regional, district, village eventhough
qariah to achieved effective distributions.
Thus, this study proposes a modified model (Muhammad Rizal, 2015) of localization of the
new education zakat distribution management that includes the administration and management of
zakat to be taken by Islamic Religious Councils (IRC) and Selangor Zakat Board (LZS) so that it is
in line with the principle of zakat distribution Maqasid Isti'ab (comprehensive), Ikhtisas
(resolution), right, Muraqabah (supervision), al-Kifayah (sufficient) and Fauran (immediately). In
order to ensure a positive impact, management of zakat must meet six principles specified
distribution (Sanep, 2009).
However, the acceptance of locality distribution in education zakat should be from the joint
effort among the Islamic Religious Councils of each respective state by using mechanisms effective
distribution in order to create a prosperous nation and increased the teachings of Islam. This is to
ensure that the unsustainable economy could reduce and unity among people can be achieved. This
proposal of localization has a clear vision in maintaining balance aspect of distribution without
taking consideration of practicality which relates to legal matters, technical, environmental, and
subcultures (Muhammad Syukri, 2002). It is nothing more than a theoretical proposal which
depends on each state of Islamic Religious Councils involves should give their respective roles
with the collaboration of Selangor Zakat Board (LZS).
LITERATURE REVIEW
Higher education institutions are now taking steps to implement the localization concept with the
opening of a charity in several local universities. Until 2016, the Selangor Zakat Board has
collaborated with 11 institutions of higher learning education, which are University Teknology
Mara (UiTM), National University of Malaysia (UKM), University Putra Malaysia (UPM),
International Islamic University of Malaysia (IIUM), Malaysia Multimedia University (MMU), and
Selangor International Islamic University College (KUIS), Infrastructure University Kuala Lumpur
(IUKL), Tenaga Nasional University (UNITEN), Tun Abdul Razak University (UNITAR),
University of Selangor (UNISEL) and Management and Science University (MSU). Out of these
universities, some of it still new in the management and distribution of zakat which indicating the
efforts of LZS to constantly improve the supervision on universities by enhancing more zakat
counter in universities.
Zakat is not a voluntary institution, but rather it is compulsory to be operationalizing by the
state (Hairunnizam, 2014). Thus, the more zakat disbursed to the recipient, the more in increasing
the amount of aggregate consumption created into economy (Usim et al., 2014). The importance of
distribution in terms of zakat is stressed by many previous studies. Kaslam (2007) argues that
Quranic guidelines for distribution scheme of zakat must be strictly observed. Bahrom et al (2011)
state that zakat must be distributed to the eight beneficiaries. In conjunction with that, the
localization of education zakat distribution is centralized by state of origin among universities
student. According to Muhammad Syukri (2002) collections of zakat of each state accept for
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Wilayah Persekutuan Kuala Lumpur has shown the distribution to asnaf was not in whole amount.
(Wahid & Abdul Kader, 2011) also proved by 47.6 percent of respondents (332 people) dissatisfied
with the distribution of zakat and also not pay zakat through zakat institutions in their research. The
fact is in Selangor itself huge numbers of universities have been located as compared to other
states. Thus, Selangor Zakat Board (LZS) appointed several universities as zakat counter and take
responsibility of distribution of fund to their respective student. The truth is Selangor Zakat Board
(LZS) has been cross subsidized in term of distribution of zakat fund.
Hairunnizam, et al, (2012) suggested that there is priority to improving the needs of the
population in the locality before passing it to the nearby neighborhoods. Whereas, economic theory
explains it is a compression of the concept of capacity to local authorities within an empowerment
governance (Muhammad Rizal, 2015).
Muhammad Syukri (2002) also mentioned that the factor of existence of issues in
distribution of zakat was due to the gap between the management of zakat and asnaf are wide.
Hence it could not be denied that the issues of each Selangor Zakat Board (LZS) counter in
universities have facing the similar obstacle since many of recipients are comes from multiple state
of origin.
The discovery by Muhammad Rizal study (2015) found that a number of recipients at
higher education moonlighting at leisure time to cover the expenses. The fact is that the amount
received by recipients is relatively small (Muhammad Syukri, 2002). It indicates that there is issue
exists on funds to finance studies among them, whereas the sources of financing may come from
zakat distribution. On the other hand, Muhamad Rahimi study (2014) found that with the
establishment of the charity representatives in institutions of higher learning can help the
community excellence in academic. This is supported by Muhammad Shukri (2014) which states
that education is an important instrument for changing society. Thus, Muhamad Rahimi (2014) in
his study suggested that the amount of aid channeled to recipient’s proportion to the cost of
education of the recipients so that they can concentrate on their studies. This shows the importance
of fair and accurate of zakat distribution to generate community development in the future.
A Proposed Model of Zakat Distribution Counters in Higher Learning Education
Muhammad Rizal (2015) in his study proposes a model of zakat distribution in higher learning
education (IPT) (Figure 1) is based on the concept of "one stop center". It serves as a "meeting
point", information center, student services center and recreation center. However, the survey said
43.75 per cent of the existing funds are insufficient.
Figure 1: A Proposed Model of Zakat Distribution in IPT
Source: Muhammad Rizal (2015)
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Muhammad Rizal (2015) explains the results of his research states respondents agreed on
localization concept in IPT as “one stop center”. He said the focus of zakat counters in IPT need
for expansion not just management of collection and distribution but also the development of
students under supervision. The development of students is focusing on both aspects of life which
are the world and hereafter throughout the intensive plan. This depends on how much of the
collection of zakat in the locality itself. If many collections of zakat received, then the distribution
can also disseminate to many more recipients. Zakat should be given to the qualified students in the
form of monthly subsistence grant
Localization of education zakat distribution was understood to help relieve the students
without impoverishing the rich, by having the payers to pay from their surplus by means taking a
little from the plenty. Imposing zakat on wealth that does not grow reverses this purpose, since
zakat is paid year after year, over and above other living expenses. Zakat paid from the people in
locality of Selangor and distributed too other than local peoples or students through zakat counters
in universities. This cross subsidizes practices has been an example of passing surplus funds of
zakat to the neighborhoods. By shown as figure above, it is undeniable that the amount of zakat
should be going through process localization of distribution.
The role of zakat counters in IPT needs to be developed not only to manage the distribution
and collection, but the student recipients should be monitored for the development of education
they are awake. According to Muhammad Syukri (2002) zakat institutions need to forge close
bonds with the beneficiaries. Thus, Muhammad Rizal (2015) also proposed a model as shown in
(Figure 2) in which Zakat Unit IPT moves together with the Selangor Zakat Board (LZS) to ensure
excellence in education of recipients.
A proposed Model of implementation in distribution of education zakat with
cooperation of LZS
Figure 2: A proposed model of implementation in distribution of education zakat
Source: Muhammad Rizal (2015)
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Zakat is indispensable as it helps achieve reform, both financially and spiritually. It eliminates
misery and greed from hearts and consolidates the Islamic economy, leading to its stability and
prosperity. Academic excellence is also involved with the practice of religion (Dicky Wiwittan,
2016). His research mentioned that the important factors that affect the level of academic
achievement are socio-economic factors, parent education level, and family income, self-
motivation, teaching styles and learning styles itself. However, the spiritual practice is also seen as
an important factor affecting student academic achievement Islam (Salasiah Hanin, 2012).
According to the study of Abdul Halim and Mohd Saladin (2011) it explains the method
implemented in managing zakat funds that have been collected so that it can be distributed to
eligible recipients. Although, the study of (Azman & Siti Mariah, 2014) found that a form of
assistance to recipients should be further strengthened, particularly in terms of education
distribution. Education zakat distribution should not be separate in term of distributions.
Institutions of zakat need to be strengthened because the locality of collection and distribution
would lead to effectiveness of zakat management in Malaysia.
METHODOLOGY
Researcher apply a qualitative method of research, namely by collecting data from several
universities. Research carried out from five (5) out of 11 universities under supervision of Selangor
Zakat Board (LZS) which are National University of Malaysia (UKM), University Putra Malaysia
(UPM), International Islamic University of Malaysia (UIA), Malaysia Multimedia University
(MMU), and Selangor International Islamic University College (KUIS). By using the data and
information provided by zakat counter of each university, the comparative table is figure out. Full
data are analyzed to develop a competent model of localization among universities based on state
of origin.
Data are selected based on availability of data from the list of universities under (LZS)
which are those who have been receiving zakat from (LZS). With the cooperation and assistance of
the zakat officer of universities zakat counter, the research encompassed the data of number and
number of students according to their state of origin that received funds from (LZS). Researcher
also held an interview session with each of selected zakat counters in universities to gain some
regarding information focusing on distribution management.
DATA AND FINDINGS
The research finding is able to develop a comparative analysis among selected universities. As a
result, a comparative table contributed between universities is able to display the specific needs of
the universities. The study found that (UKM), (UPM) and (MMU) have big portions in amount
distributed to their respective student. Whereas, (UIA) and (KUIS) have distribute funds of zakat
amounted to RM1, 175,400 and RM99, 400 respectively. This is aim to constantly improve the
locality of education zakat in universities under supervision of LZS which can be shown as per
below: (Table 1)
Meanwhile, when said about the number of students, there is exists a massive gap between
the amounts of distribution among those five (5) universities. It may indicate different needs of
each university. For example, (MMU) had distributed RM2, 172,050.62 to 231 of students, in a
meantime (UKM) distributed a total of RM2, 641,850 to 3,395 of students.
PROSIDING PERSIDANGAN KEBANGSAAN EKONOMI DAN KEWANGAN ISLAM 2016
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Table 1: A Comparative Table of The Amount Zakat given to Students in Universities under Selangor Zakat Board (LZS) for the year 2015
No State
of
Origin
Code
State of
Origin
Multimedia University
of Malaysia (MMU)
Selangor Islamic
University
College(KUIS)
National University of
Malaysia(UKM)
International Islamic
University of Malaysia
(UIA)
University Putra
Malaysia (UPM)
Total
No. of
Students
Amount
(RM)
No. of
Student
s
Amount
(RM)
No. of
Students
Amount
(RM)
No. of
Students
Amount
(RM)
No. of
Students
Amount
(RM)
No. of
Student
s
Amount
(RM)
1 01 Johor 24 147,642.05 27 6,750 373 216,350 367 141,300 311 169,650 1102 681,692.05
2 02 Kedah 12 890,654.43 57 12,550 384 236,150 309 92,700 262 151,039 1024 1,383,093.43
3 03 Kelantan 8 48,652.75 77 16,200 726 465,200 834 250,200 553 352,222 2198 1,132,474.75
4 04 Melaka 15 68,778.77 13 1,550 118 73,600 96 28,800 67 41,943 309 214,671.77
5 05 N. Sembilan 17 105,595.64 15 3,150 112 64,900 72 21,600 94 52,088 310 247,333.64
6 06 Pahang 18 107,372.93 40 8,050 263 157,100 224 68,400 270 157,018 815 497,940.93
7 07 P.Pinang 11 88,304.44 11 2,450 97 603,500 213 63,900 69 35,390.84 401 793,545.28
8 08 Perak 16 87,899.10 29 7,400 319 183,250 219 69,300 304 185,470 887 533,319.10
9 09 Perlis - - 10 1,500 54 31,900 - - 42 21,632 106 55,032
10 10 Selangor 72 453,146.42 116 26,300 209 131,900 669 204,300 397 234,055 1463 1,049,701.42
11 11 Terengganu 14 60,128.85 21 5,600 327 213,000 543 162,900 298 189,648 1203 631,276.85
12 12 Sabah 3 14,908.13 23 3,800 148 97,950 60 21,600 167 103,089 401 241,347.13
13 13 Sarawak 4 19,886.13 1 300 60 39,300 21 6,300 46 32,917 132 98,703.13
14 14 W.P (KL) 15 73,721.13 17 3,650 199 122,150 147 44,100 65 20,879 443 264,500.13
15 15 W.P
(Labuan)
- - 1 150 - - - - 1 600 2 26,778
16 16 W.P
(Putrajaya)
2 5,360.28 - - 6 5,600 - - 2 200 10 11,160.28
Total 231 2,172,050.6
2
458 99,400 3,395 2,641,850 3,774 1,175,400 2,949 1,747,840.8
4
10806 7,836,541.89
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174
A proposal of a competent model with relates to localization of education zakat distribution may
able to establish the role of Islamic Religious Councils of respective state in Malaysia. The research
identifying and analyzing the data given in mapping the adequate model to be implementing by
Islamic Religious Councils with collaboration of Selangor Zakat Board (LZS) to assist the
discussion above. The execution here means the joint effort among the Islamic Religious Councils
of each respective state are establish. Whereas, the amount of education funds zakat in different
state can be optimized to its origin state of students and Selangor Zakat Board (LZS) has their
priority for their own recipients of students and passing the surplus of fund if it exists. In overall,
for 2015 each respective state of students received funds of zakat LZS as per below: (Table 2)
Table 2: Percentage of Students and Amount of Distribution Education Zakat in 2015
No State
of
Origi
n
Code
State of
Origin
Total Total
No. of
Students
Amount
(RM)
Percentage of
Students (%)
Percentage of
Amount (%)
1 01 Johor 1102 681,692.05 10.20 8.70
2 02 Kedah 1024 1,383,093.43 9.48 17.65
3 03 Kelantan 2198 1,132,474.75 20.34 14.45
4 04 Melaka 309 214,671.77 2.86 2.74
5 05 N. Sembilan 310 247,333.64 2.87 3.16
6 06 Pahang 815 497,940.93 7.54 6.35
7 07 P. Pinang 401 793,545.28 3.71 10.13
8 08 Perak 887 533,319.10 8.21 6.81
9 09 Perlis 106 55,032 0.98 0.70
10 10 Selangor 1463 1,049,701.42 13.54 13.39
11 11 Terengganu 1203 631,276.85 11.13 8.06
12 12 Sabah 401 241,347.13 3.71 3.08
13 13 Sarawak 132 98,703.13 1.22 1.26
14 14 W.P (KL) 443 264,500.13 4.10 3.38
15 15 W.P
(Labuan)
2 26,778 0.02 0.01
16 16 W.P
(Putrajaya)
10 11,160.28 0.09 0.14
Total 10806 7,836,541.89 100 100
When funds are plentiful and there deserving people of all categories, then distribution
must cover all of them. The distribution amongst the students involves multiple states and not equal
in term of students neither the amount distributed. According to Amil of each university under this
study, there are no privileges for any of state in terms of distribution but only considering students’
whose are qualified as recipients. In addition, there are students who dropped out of receiving alms
due to the problems of students themselves. For instance, the management of zakat counter in
(IIUM) mentioned that students do not have the confidence to present themselves to the interview
session because of language constraint. Besides, the management of zakat counters in UPM facing
a problem of students does not applied for alms even though they are qualified.
PROSIDING PERSIDANGAN KEBANGSAAN EKONOMI DAN KEWANGAN ISLAM 2016
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After looking at it from different sides of previous studies, chronology and existing modus
operandi executed viewed from the aspect of distribution recipients. Students whose are poor and
needy in universities as recipients receiving assistance available directly from Selangor Zakat
Board (LZS) without involving assistant of Islamic Religious Councils in the origin of state. The
situation appeared as challenges to Selangor Zakat Board (LZS) in coordinating various issue of
students comes from multiple states. The study found that an issue of insufficient of funds in the
most universities zakat counters for the purpose of distribution. The results of this study can be
knotted in the form of mapping and discussing model in discussion and policy implication of
subpoint.
DISCUSSION AND POLICY IMPLICATION
Based on the estimation of Summary of Selangor Zakat Board (LZS) in collection and distribution
performance for the year 2015, it has stated that amount of education zakat programs being placed
was RM193, 646,0455. The researcher believes that the idea to practice localization in education
zakat theoretically will enhance an improving distribution management amongst students. For
example, the existence issue of dropout student from receiving the zakat funds according to
majority of person in charge in zakat IPT counters. In the event of the surplus of zakat funds will be
transferred to recipients in the neighbour qariah (Khaf, 1999; Muhammad Syukri, 2002; &
Hairunnizam et. al, 2012) or other state that facing deficit of funds.
There are quite numerous numbers of students from other than Selangor received funds of
LZS. Based on the data collected the researcher found that many of others state of students are
being major recipients of zakat under LZS which are Kedah with total of 17.65% and Kelantan
with 14.45%. Whereas, Selangor’ students received zakat funds to finance their studies with a total
of 13.39% from overall funds distributed in 2015. Labuan and Putrajaya received the most slightly
funds to finance their student’s education. Islamic Religious Councils of each state are able to
provide financial assistance in accordance with the estimations calculated by previous year as per
below: (Table 3)
LZS has allocated some of collection to distribute to eleven (11) universities, in case of this
study there are five (5) has been selected. Although there are studies that show the efficiency of the
distribution of zakat is high and particularly favorable for zakat institutions that have been
corporatized the operations (Sanep et al., 2006 and Adibah, 2014) but the issue of the distribution
of zakat is still questionable. This clearly shows that people actually cares on the management of
zakat, not just questioning the amount of the collections successfully distributed. This study found
that the amounts and numbers of recipients of funds tend to assess the effectiveness and quality of
the output of the education sector. This localization of education zakat covering various aspects
includes the successful recipients, long-term program and the efficiency or accuracy of the
distribution it and others.
5 Ringkasan Prestasi Kutipan Dan Agihan Zakat Lembaga Zakat Berakhir 31 Disember 2015;
http://www.zakatselangor.com.my/laporan-kutipan-dan-agihan-zakat/
PROSIDING PERSIDANGAN KEBANGSAAN EKONOMI DAN KEWANGAN ISLAM 2016
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Table 3: Estimate Amount Based on LZS Education Program Fund to Allocate by Islamic Religious Council
No State
of
Origin
Code
State of
Origin
Total Total A Proposed Amount to IRC (RM)
No. of
Students
Amount (RM) Percentage of
Students (%)
Percentage of
Amount (%)
IRC Estimate Amount Based on LZS
Education Program Fund
1 01 Johor 1102 681,692.05 10.20 8.70 Johor Islamic Religious Council 16,847,205.92
2 02 Kedah 1024 1,383,093.43 9.48 17.65 Kedah Religious Islamic Council 34,178,526.94
3 03 Kelantan 2198 1,132,474.75 20.34 14.45 Kelantan Islamic Religious Council 27,981,853.5
4 04 Melaka 309 214,671.77 2.86 2.74 Melaka Islamic Religious Council 5,305,901.63
5 05 N. Sembilan 310 247,333.64 2.87 3.16 N.Sembilan Islamic Religious Council 6,119,215.02
6 06 Pahang 815 497,940.93 7.54 6.35 Pahang Islamic Religious Council 12,296,523.86
7 07 P.Pinang 401 793,545.28 3.71 10.13 P.Pinang Islamic Religious Council 19,616,344.36
8 08 Perak 887 533,319.10 8.21 6.81 Perak Islamic Religious Council 13,187,295.66
9 09 Perlis 106 55,032 0.98 0.70 Perlis Islamic Religious Council 1,355,522.32
10 10 Selangor 1463 1,049,701.42 13.54 13.39 Selangor Islamic Religious Council 25,929,205.43
11 11 Terengganu 1203 631,276.85 11.13 8.06 Terengganu Islamic Religious Council 15,607,871.23
12 12 Sabah 401 241,347.13 3.71 3.08 Sabah Islamic Religious Council 5,964,298.19
13 13 Sarawak 132 98,703.13 1.22 1.26 Sarawak Islamic Religious Council 2,439,940.17
14 14 W.P (KL) 443 264,500.13 4.10 3.38 W.P (KL) Islamic Religious Council 6,545,236.32
15 15 W.P (Labuan) 2 26,778 0.02 0.01 W.P (Labuan) Islamic Religious Council 19,364.60
16 16 W.P
(Putrajaya)
10 11,160.28 0.09 0.14 W.P (Putrajaya) Islamic Religious Council 271,104.46
Total 10806 7,836,541.89 100 100 193,646,045
PROSIDING PERSIDANGAN KEBANGSAAN EKONOMI DAN KEWANGAN ISLAM 2016
177
Figure 3: A proposed localization model of distribution implementation in IPT by IRC with
collaboration of LZS.
Source: Modified Model of Muhammad Rizal (2015)
After looking at it from different sides of previous studies, chronology and existing modus
operandi executed viewed from the aspect of distribution recipients. A preliminary study proposed
a localization model of education zakat distribution in IPT to encourage the Islamic Religious
Councils (IRC) in allocating funds for education programs to their respective students.
Figure 3 shows a proposed localization model of distribution implementation in higher
learning education institutions to Islamic Religious Councils with cooperation of Selangor Zakat
Board based on the idea of Mohd Rizal (2015) and research made on the data’s collected. Zakat
counters in IPT will ensure that help can be distributed quickly as follows principle of zakat
distribution of Fauran (immediately), and assist in the implementation of adequate monitoring
aspects. The Education Sector (LZS) will distribute information assisted those who qualify and
ensure adequate education funding to ensure students' motivation is not affected. In fact, the
education sector will help in implementing the principle of closeness to the student and the
student's family. This model sketched out the idea of Mohd Rizal (2015), LZS need to forge close
ties with the IRC to ensure their success in efficiency of distributing the funds among universities
students in Malaysia while embedding Maqasid Isti'ab (comprehensive), Ikhtisas (resolution),
right, Muraqabah (supervision), al-Kifayah (sufficient) and Fauran (immediately). This study
could be strengthened with the establishment of IRC development model with cooperation of LZS
in setting up a new strategic distribution channel approach to the implementation of education zakat
distribution in all Islamic Religious Councils in Malaysia such as in Figure 3. This study believes
will consolidate the distribution of zakat among students from the joint effort of university counters
involved under supervision of LZS and the IRC from respective states.
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178
The implication of this study is to allocate localization in improving the performance of
education zakat distribution in Malaysia. The data collected shows the distribution pattern among
universities under LZS still facing some difficulties in many aspects. Future researchers are
recommended to investigate the application of localization in education zakat among universities
students by Islamic Religious Council of each state with cooperation of Selangor Zakat Board. The
result may show the improving of distribution zakat management. Furthermore, future researchers
are reminded that this paper is mainly focusing on Zakat IPT counter under supervision of LZS in
Malaysia. Therefore, they should gather additional information or variables in investigating the
performance of localization in education zakat more widely. They are encouraged to do comparison
between other states in Malaysia.
The researcher can apply their knowledge and it is also a good opportunity for the
researcher to prove the ability to conduct the study. This experience is very useful for the Amil of
zakat in the future which can build and sharpen the management of distribution while
simultaneously gain more additional knowledge and practices. This study also gives deep
understanding to the students and Amil about the issues that influence problem in distribution zakat
in universities.
Researcher is able to suggest several recommendations based on analysis of results,
interview session and others information. Management in zakat counters of universities mainly is
now focusing on the issue of kifayah limits and rising up the number of funds from LZS
management.
The needs and the adequacy of the families in the city and outside the city are totally
different simultaneously amongst students. There is a suggestion of kifayah limits are based on
students themselves instead of family. Kifayah limits played a role in determining the level of the
necessary requirements by households to support their daily requirements (Mohd Faisol et al.,
2014). (JAWHAR, 2007) has outlined several key components limitations in determining the needs
of kifayah such as shelter, food, clothing, health, education and transportation by following the
principle of Maqasid Shariah (Objective Shariah). In parallel, Haddhul Kifayah generally is the
(economic viability) proper to ensure the continuity of an individual’s life as well as those in his
charge (Mansor et al., 2013). This was understood as students are more likely to have their own
kifayah limits to be taken into consideration. However, (Nurul Afifah et al., 2015) in her study
proposes to zakat institutions in using income factors, age and residence location as a determinant
haddul kifayah of students.
From the point of micro needs of students in institutions of higher education are different
between public and private educational institutions. For example, the data shows Multimedia
University of Malaysia (MMU) and Selangor Islamic University College (KUIS) for the year 2015
receive the small number of recipients as compared to other universities. Preference must be based
on actual needs and public interest and not on personal opinions or prejudice. However, as the poor
and the needy are the most important category, satisfying their needs is the main objective of zakat.
This objective is repeatedly mentioned in the Hadith of the Prophet (peace be upon him).
CONCLUSION
One would expect religious scholars as well as economists not to miss these points and pay due
attention of contemporary scholars to an extent commensurate with its importance. There is a need
for economists, legal experts and shariah scholars who would elaborate and analyze the law of
zakat in a contemporary manner. These modest efforts for promoting zakat studies will help in
attracting greater attention to the subject. The Selangor Zakat Centre will be glad to support further
education financing by a precise distribution. Meanwhile Islamic Religious Councils in each state
will be having a distribution management structured and detailed.
This study helps to determine the performance and stability of funds distributed to maintain
the survival of zakat funds in Malaysian overall. Zakat distribution management in Malaysia has
been the top issue in today’s discussion in order to reach the suitable practice. All of the above
information will provide good prospects for Amil in making a wise practice of distribution as
guidelines. Thus students themselves can make this study useful for them in deciding on placing
PROSIDING PERSIDANGAN KEBANGSAAN EKONOMI DAN KEWANGAN ISLAM 2016
179
something as needed. The fact is the distribution sector of all the universities above is entirely
dependent on LZS funds which the ensured sufficient resources were uncertain in the future. Zakat
institution as per discussed should plays a big role in maintaining the sustainable of collections that
was encourage by a good distribution. Because when an individual payer distributes his or her own
zakat, then all of it may be spent on one center, since dividing such a small amount diminishes its
effectiveness and would not enrich the recipients. Furthermore, all funds may be given to one state,
when necessary. This study is not only to identify the distribution locality of education sector itself
but also the needs and don’ts of distribution management in Malaysia. The result from this
theoretical study will be useful to apply in practicing it in education zakat management distribution.
Nutshell, helps industry to know the competitiveness of the distribution model in Malaysia or if
better yet globally.
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