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Jurnal Ekonomi Malaysia

51 (2) 2017 33 – 46

Prestasi Kecekapan Pengurusan Kewangan dan Agihan Zakat: Perbandingan antara Majlis Agama Islam Negeri di Malaysia
Financial Management and Zakat Distribution Efficiency Performance: A Comparison among State Islamic Religious Council in Malaysia

Pusat Pengajian Ekonomi
Fakulti Ekonomi dan Pengurusan
Universiti Kebangsaan Malaysia
43600 UKM Bangi Selangor
MALAYSIA

hairun@ukm.edu.my

Pusat Pengajian Ekonomi
Fakulti Ekonomi dan Pengurusan
Universiti Kebangsaan Malaysia
43600 UKM Bangi Selangor
MALAYSIA

nep@ukm.edu.my

Pusat Pengajian Ekonomi
Fakulti Ekonomi dan Pengurusan
Universiti Kebangsaan Malaysia
43600 UKM Bangi Selangor
MALAYSIA

ali@ukm.edu.my

Jabatan Muamalat dan Kewangan Islam
Kolej Dar al-Hikmah
Sg Ramal Dalam
43000 Kajang Selangor
MALAYSIA

maryam@hikmah.edu.my

Abstract

A comparative study of the efficiency measurement in term of financial management of the State Islamic Religious Council (SIRC) with the performance of the financial and non-financial zakat distribution could open a debate to improve the quality of the institution’s management. On the other hand the financial management of SIRC is also important to ensure that the institution could achieve the objectives that have been established. The negative impression of the society still exists in term of zakat distribution and it could affect the level of Muslim’s confidence to perform their duties to pay zakat through the zakat institution. The inefficiencies of zakat distribution might be seen through the amount of surplus fund of zakat undistributed every year and the institution not able to distribute the zakat fund to the eighth asnaf as well as not distributed based on the priority of asnaf. The main issue here, is there any long run relationship between financial performance and zakat distribution’s performance of SIRC. This study will categorize a financial performance in three (3) parts, namely liquidity, solvency and profitability; While the performance of the zakat distribution will be divided into two (2) parts, namely efficiency of zakat distribution from the financial point of view (surplus of zakat distribution annually) and the non-financial point of view (in term of asnaf priority). This study also examined the patterns of zakat distribution to asnaf by each SIRC every year. A secondary data comprised of several SIRC annual reports were analyzed starting from the year 2000 to 2013. This study analyzes five SIRC in Malaysia, namely MAIS and MAINPP that representing distribution do exist. The study also found that the pattern of zakat distribution is different between the corporatized zakat institution and the non-corporatized zakat institution. Several suggestions and policy implications were also discussed in this study.

Keywords

financial management efficiency performance; State Islamic Religious Council; zakat distribution efficiency

Author’s Acknowledgement

Penghargaan kepada geran penyelidikan di bawah dana penyelidikan CRIM UKM: Kod projek: GGP-2014-008. Ini merupakan dapatan awal kajian ini. Terima kasih kepada para numerator yang terdiri daripada pelajar sarjana ekonomi Islam telah membantu mendapatkan maklumat serta data berkaitan.

http://dx.doi.org/10.17576/JEM-2017-5001-4
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Wahid, , Ahmad, , Mohd noor, , & Abd Rashid, (2017). Prestasi Kecekapan Pengurusan Kewangan dan Agihan Zakat: Perbandingan antara Majlis Agama Islam Negeri di Malaysia. Jurnal Ekonomi Malaysia, 51(2), 33–46. http://dx.doi.org/10.17576/JEM-2017-5001-4

@article{wahid2017prestasi,
  title={Prestasi Kecekapan Pengurusan Kewangan dan Agihan Zakat: Perbandingan antara Majlis Agama Islam Negeri di Malaysia},
  author={Wahid, Hairunnizam and Ahmad, Sanep and Mohd noor, mohd ali and Abd Rashid, Maryam},
  journal={Jurnal Ekonomi Malaysia},
  volume={51},
  number={2},
  pages={33—46},
 

year={2017},
}

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