The The System of Zakat in Pakistan and Malaysia [A Comparative and Analytical Study]
Keywords:
Pivot, Recipients, Pakistan, Malaysia, Collection, Disbursement.
Abstract
In Islamic teachings, Zakat is a pivot approach for dealing with social issues like poverty in society by allocating a specific amount of wealth to the recipients as an obligation to those who can have a Nisab. This research makes an effort to assess the collection and disbursement system of zakat in Pakistan and Malaysia. The variables that make up this research are as: Firstly, reliable legal sources have been reviewed to describe the history of the zakat system in both countries. Secondly, the collection and disbursement system of Zakat has been outlined sequentially. Thirdly, the merits and drawbacks of the Zakat systems in both countries have been brought to light. Finally, the two countries zakat practices have been compared, with the goal of determining which is better. As a result, Pakistan's Zakat system needs to be rectified in comparison to Malaysia. However, it is encouraging that the proportion of Zakat collected in both countries is increasing year after year. But unfortunately, Pakistan has not been able to completely get rid of poverty and Malaysia is slightly less. It is hoped that this study will be crucial in highlighting the elegance of the Islamic Zakat system as well as a beneficial advancement in the Zakat system.
References
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5. The Group of Scholars, (1992). The Encyclopedia of Fiqh. Kuwait: Ministry of Auqaf, vol.14, p.24
6. Ahmad, S. (2019). Developing and proposing Zakat management system: A case of the Malakand District, Pakistan. International Journal of Zakat, 4(1), 25-33.
7. Khan, Muhammad Akram (1994): An Introduction to Islamic Economics, Islamabad: International Institute of Islamic Thought and Institute of Policy Studies, p. 81
8. M Akram, M., & Afzal, M. (2014). Dynamic role of zakat in alleviating poverty: A case study of Pakistan.
9. Arif, M. (2017). Zakat as a mode of poverty alleviation. International Journal of Economics & Management Sciences, 6(06), 57-65.
10. Clark, G. (2001). Pakistan's Zakat system: A policy model for developing countries as a means of redistributing income to the elderly poor. Social Thought, 20(3-4), 47-75.
11. Choudhury, G. W. (1956). The constitution of Pakistan. Pacific Affairs, 29(3), 243-252.
12. Rashiduzzaman, M. (1969). The national assembly of Pakistan under the 1962 constitution. Pacific Affairs, 42(4), 481-493.
13. Choudhury, G. W. (1974). " New" Pakistan's Constitution, 1973. Middle East Journal, 28(1), 10-18.
14. Mohammad, F., & Anwar, M. (1991). Prospects of Poverty Eradication Through the Existing" Zakat" System in Pakistan [with Comments]. The Pakistan Development Review, 30(4), 1119-1129.
15. Sahibzada, M. H. (1997): Poverty Alleviation in Pakistan: Present Scenario and Future Strategy, Institute of Policy Studies, Islamabad.
16. Zaman, M. Q. (2018). Islam in Pakistan: A History (Vol. 68). Princeton University Press.
17. Suhaib, A. Q. (2009). Contribution of zakat in the social development of Pakistan. Pakistan Journal of Social Sciences, 29(2), 313-334
18. Punjab Z. O. (2012). Retrieved from (2022, December 11) https://zakat.punjab.gov.pk/rules-regulations
19. Sindh Z. O. (2011). Retrieved from (2022, December 11) https://zakat.sindh.gov.pk/rules-regulations
20. KPK Z. O. (2011). Retrieved from (2022, December 11) https://zakat.kpk.gov.pk/rules-regulations
21. Balochistan Z. O. (2012). Retrieved from (2022, December 11) https://zakat.balochistan.gov.pk/rules-regulations
22. Atif, I. (2018): The system of Zakat in Pakistan: Present, SZIC, Punjab University, Lahore
23. Idrees, M. M., Dr (2013). Modern Financial Institutions and distribution of Zakat. Al-Basirah, NUML University, Islamabad, Pakistan, 2(3), 88-95
24. Nazir, K. (1996). Zakāt And ’Ushr System in Pakistan. Islamic Studies, 35(3), 333–343; Retrieved from (11-12-22) http://Www.Jstor.Org/Stable/20836955
25. Punjab Z. O. (2012). Retrieved from (2022, December 11) https://zakat.punjab.gov.pk/rules-regulations; Sindh Z. O. (2011). Retrieved from (2022, December 11) https://zakat.sindh.gov.pk/rules-regulations; KPK Z. O. (2011). Retrieved from (2022, December 13) https://zakat.kpk.gov.pk/rules-regulations; Balochistan Z. O. (2012). Retrieved from (2022, December 13) https://zakat.balochistan.gov.pk/rules-regulations.
26. Ahmad, S. (2019). Developing and proposing Zakat management system: A case of the Malakand District, Pakistan. International Journal of Zakat, 4(1), 25-33.
27. Toor, I. A., & Nasar, A. (2004). ZAKAT AS A SOCIAL SAFETY NET: Exploring the Impact on Household Welfare in Pakistan. Pakistan Economic and Social Review, 42(1/2), 87–102. Retrieved from (2022, December 13) http://www.jstor.org/stable/25825255
28. Hussain, I. (2006). Evolution of Islamic banking. Journal of Islamic Banking and Finance, 23(3), 73-79.
29. Khan, M. A. (2003). Zakah accounting and auditing: Principles, rules and experience in Pakistan. Islamic Economic Studies, 10(2).
30. Tahir, P. (2012). Does the amended 1973 constitution provide a mechanism to end corruption and ensure the economic security of Pakistan? The eighteenth amendment revisited, 110-128.
31. Shahab, N. B. (2018). Fiscal Decentralization in Pakistan: Past, Present and Future. Pakistan Administrative Review, 2(4), 357-372.
32. Amjad, Z. S., Mustafa, U., & Farooq, S. (2018). Targeting and effectiveness of social safety net programs: the case of Zakat and BISP in Pakistan. Must Journal of Social Sciences and Humanities, 4(2), 134-167.
33. Richardson, G. (2004). Waqf Resources in Pakistan''. Islam and Social Policy, 156.
34. Khan, S. N., & Qutub, S. (2010). The Benazir Income Support Program and the Zakat program: A political economy analysis of gender. London: Overseas Development Institute (ODI), 1-42.
35. Mahmood, S. (2016). The role of bait-ul-maal in the development of education in Punjab (Doctoral dissertation, University of Management and Technology Lahore).
36. Bukowski, A. (2014). Social Role of Alms (zakat) in Islamic Economies. Annales. Etyka w Życiu Gospodarczym, 17(4), 123-131.
37. Ahmad, M., Dziegielewski, S. F., Tariq, I., & Bhutta, A. Z. (2017). Zakat as a social safety net: assessing its perception in a less-developed rural district in Pakistan. Journal of Social Service Research, 43(3), 369-380.
38. Ganiyev, A. (2020). Institution of zakat in colonial Malaysia. The Light of Islam, 2020(1), 10-18.
39. Ab Rahman, A., Alias, M. H., & Omar, S. M. N. S. (2012). Zakat institution in Malaysia: Problems and issues. Global Journal Al-Thaqafah.
40. Oybekovich, A. G., Shah, H. S., & Ayaz, M. (2017). The Role of the Zakat System during the Colonial-period in Malaysia and Uzbekistan. Islamic Banking and Finance Review, 4, 40-54.
41. Elsayed, E. A., & Zainuddin, Y. (2020). Zakat information technology system design, zakat culture, and zakat performance–a conceptual model. International Journal of Advance Science and Technology, 29(9).
42. Ahmad, W.M.W. and Abdullah, L.H. (2022) Development of Zakat in Malaysia: Past and Present. 1st . Kuala Luppur: University of Malaya Press. 103-111.
43. Wahab, N. A., & Abdul Rahman, A. R. (2012). The efficiency of Zakat Institutions In Malaysia: An Application of Data Envelopment Analysis. Journal of Economic Cooperation & Development, 33(1).
44. Yaakub, N. A., Ramli, N. M., Muhamed, N. A., & Muhammad, I. (2016). Analysis of e-payment applications: a case study of one of the zakat institutions in Malaysia. Journal of Techno-Social, 8(2).
45. Wahid, H., & Kader, R. A. (2010). Localization of Malaysian zakat distribution: Perceptions of amil and zakat recipients. In Proceedings of Seventh International Conference. The Tawhidi Epistemology: Zakat and Waqf Economy (pp. 461-484).
46. Bakar, M. A. (2018). Concept of revenue, expenses and liabilities in accounting for zakat, waqf and baitulmal in Malaysia: An analysis from a shariah perspective. International Journal of Zakat, 3(4), 1-16.
47. Ahmad Razimi, M. S., Romle, A. R., & Muhamad Erdris, M. F. (2016). Zakat management in Malaysia: A review. American-Eurasian Journal of Scientific Research, 11(6), 453-457.
48. Kaslam, S. (2009). Governing zakat as a social institution: The Malaysian perspective. Social and Management Research Journal (SMRJ), 6(1), 15-32.
49. Yahaya, M. H., & Ahmad, K. (2019). Factors affecting the acceptance of financial technology among asnaf for the distribution of zakat in Selangor-A Study Using UTAUT. Journal of Islamic finance, 8, 035-046.
50. Fidlizan Muhammad, M. Y. M. H., Salwa Amirah Awang, Abdul Majid Tahir Mohamed. (2012). KEPELBAGAIAN KAEDAH PUNGUTAN ZAKAT: ANALISIS DI PUSAT PUNGUTAN ZAKAT-MAJLIS AGAMA ISLAM WILAYAH PERSEKUTUAN DARI TAHUN 2003-2009. Jurnal Syariah, 21, 329-348.
51. Yusoff, M. B. (2012). Zakat distribution and growth in the federal territory of Malaysia. Journal of Economics and Behavioral Studies, 4(8), 449-456.
52. Al Quran, 9: 60
53. Possumah, B. T. (2016). Had Kifayah Zakah and Adequacy of Income Redistribution: A Proposal Framework. International Journal of Zakat, 1(1), 36-49.
54. binti Ismail, I. A., & bin Hussain, M. N. (2017). Productive Zakat Distribution by Zakat Institutions in Malaysia. International Journal of Academic Research in Business and Social Sciences, 7(3), 554-565.
55. Patrik Aspers and Ugo Corte, "What Is Qualitative in Qualitative Research," Qualitative sociology 42, no. 2 (2019): 142.
56. The Zakat & Ushr Act, Ch:4, Article: 08 (1980). Retrieved from (2022, December 21) https://zakat.punjab.gov.pk/system/files/zakatushr1980.pdf
57. Disbursement procedures of Zakat programs, 19 (2018). Retrieved from (2022, December 21) https://swkpk.gov.pk/wp-content/uploads/2018/01/Zakat-Disbursement-Procedures.pdf
58. N. S. (2006). Providing for the resource shortfall for poverty elimination through the institution of Zakat in low-income Muslim countries. International Journal of Economics, Management and Accounting, 14(1).
59. Azam, N. (2011). Beggarization: beggary as an organized crime in Pakistan (Doctoral dissertation, University of Kansas).
60. Ismail, A. G., & Shaikh, S. A. (2017). Where is the place for zakat in sustainable development goals? Where is the Place for Zakat in Sustainable Development Goals?
61. AHMED, M. (2016). DOES DECENTRALISATION ENHANCE RESPONSIVENESS TO PEOPLE’S NEEDS? Empirical Evidence from Pakistan. Pakistan Journal of Applied Economics Volume 26, Special Issue.
62. Kasim, A. H., & Abdullah, N. A. H. (2022). The efficacy or effectiveness of zakat management systems in Brunei, Malaysia and Indonesia.
63. Ahmad, R. A. R., Othman, A. M. A., & Salleh, M. S. (2015). Assessing the satisfaction level of zakat recipients towards zakat management. Procedia Economics and Finance, 31, 140-151.
64. Taha, R., Zulkifli, M. F., Embong, M. R., & Nor, M. N. M. (2017). Zakat distribution in the East Coast: Recipients’ view. Pertanika Journal Of Social Science And Humanities, 25, 255-266.
65. Abidin, S., Saad, R. A. J., & Muhaiyuddin, N. M. M. (2014). Evaluating Corporate Reporting on the Internet: The Case of Zakat Institutions in Malaysia. Jurnal Pengurusan, 42.
66. Rosele, M. I., Muneem, A., Rahman, N. N. B. A., & Ali, A. K. (2022). The Digitalized Zakat Management System in Malaysia and the Way Forward. AL-IHKAM: Jurnal Hukum & Pranata Sosial, 17(1), 242-272.
67. Roshaiza Taha et al., "Zakat Fund in Malaysia: Where Does It All Go?" Management & Accounting Review (MAR) 16, no. 1 (2017): 141.
68. Salleh, M. C. M., & Chowdhury, M. A. M. (2020). Technological transformation in Malaysian zakat institutions. International Journal of Zakat, 5(3), 44-56.
69. Migdad, A. (2019). Managing zakat through institutions: the case of Malaysia. International Journal of Islamic Economics and Finance Studies, 5(3), 28-44.
70. Lembaga Zakat Selangor. Retrieved from (2022, December 21) https://bayarzakatmalaysia.my/home-english/?gclid
71. Sila klik pada tahun untuk papar statistik kadar nisab terperinci Zakat Harta. Retrieved from (2022, December 21) https://baitulmal.jawhar.gov.my/zkt_nharta_listyear.php.
72. Zaman, N., Kamarudin, M., & Asman, N. (2017). Zakat Collection and Distribution in Malaysia. Intercontinental Journal of Finance Research Review, 5(2), 86-91.
2. Fuad'abd al Baqi, M. (1986). Al Mu'jam Al Mufahras Li Alfazh Al Quran. Cairo: Dār Al Kutub Al Misriyyah, pp.331-332
3. Mas`ud, J. (2005). Al-Ra'id. Beirut: Dār Al 'Ilm, p.287
4. Harun, N. H., Hassan, H., Jasni, N. S., & Rahman, R. A. (2010). Zakat for asnafs' business by Lembaga Zakat Selangor. Management & Accounting Review (MAR), 9(2), 123-138.
5. The Group of Scholars, (1992). The Encyclopedia of Fiqh. Kuwait: Ministry of Auqaf, vol.14, p.24
6. Ahmad, S. (2019). Developing and proposing Zakat management system: A case of the Malakand District, Pakistan. International Journal of Zakat, 4(1), 25-33.
7. Khan, Muhammad Akram (1994): An Introduction to Islamic Economics, Islamabad: International Institute of Islamic Thought and Institute of Policy Studies, p. 81
8. M Akram, M., & Afzal, M. (2014). Dynamic role of zakat in alleviating poverty: A case study of Pakistan.
9. Arif, M. (2017). Zakat as a mode of poverty alleviation. International Journal of Economics & Management Sciences, 6(06), 57-65.
10. Clark, G. (2001). Pakistan's Zakat system: A policy model for developing countries as a means of redistributing income to the elderly poor. Social Thought, 20(3-4), 47-75.
11. Choudhury, G. W. (1956). The constitution of Pakistan. Pacific Affairs, 29(3), 243-252.
12. Rashiduzzaman, M. (1969). The national assembly of Pakistan under the 1962 constitution. Pacific Affairs, 42(4), 481-493.
13. Choudhury, G. W. (1974). " New" Pakistan's Constitution, 1973. Middle East Journal, 28(1), 10-18.
14. Mohammad, F., & Anwar, M. (1991). Prospects of Poverty Eradication Through the Existing" Zakat" System in Pakistan [with Comments]. The Pakistan Development Review, 30(4), 1119-1129.
15. Sahibzada, M. H. (1997): Poverty Alleviation in Pakistan: Present Scenario and Future Strategy, Institute of Policy Studies, Islamabad.
16. Zaman, M. Q. (2018). Islam in Pakistan: A History (Vol. 68). Princeton University Press.
17. Suhaib, A. Q. (2009). Contribution of zakat in the social development of Pakistan. Pakistan Journal of Social Sciences, 29(2), 313-334
18. Punjab Z. O. (2012). Retrieved from (2022, December 11) https://zakat.punjab.gov.pk/rules-regulations
19. Sindh Z. O. (2011). Retrieved from (2022, December 11) https://zakat.sindh.gov.pk/rules-regulations
20. KPK Z. O. (2011). Retrieved from (2022, December 11) https://zakat.kpk.gov.pk/rules-regulations
21. Balochistan Z. O. (2012). Retrieved from (2022, December 11) https://zakat.balochistan.gov.pk/rules-regulations
22. Atif, I. (2018): The system of Zakat in Pakistan: Present, SZIC, Punjab University, Lahore
23. Idrees, M. M., Dr (2013). Modern Financial Institutions and distribution of Zakat. Al-Basirah, NUML University, Islamabad, Pakistan, 2(3), 88-95
24. Nazir, K. (1996). Zakāt And ’Ushr System in Pakistan. Islamic Studies, 35(3), 333–343; Retrieved from (11-12-22) http://Www.Jstor.Org/Stable/20836955
25. Punjab Z. O. (2012). Retrieved from (2022, December 11) https://zakat.punjab.gov.pk/rules-regulations; Sindh Z. O. (2011). Retrieved from (2022, December 11) https://zakat.sindh.gov.pk/rules-regulations; KPK Z. O. (2011). Retrieved from (2022, December 13) https://zakat.kpk.gov.pk/rules-regulations; Balochistan Z. O. (2012). Retrieved from (2022, December 13) https://zakat.balochistan.gov.pk/rules-regulations.
26. Ahmad, S. (2019). Developing and proposing Zakat management system: A case of the Malakand District, Pakistan. International Journal of Zakat, 4(1), 25-33.
27. Toor, I. A., & Nasar, A. (2004). ZAKAT AS A SOCIAL SAFETY NET: Exploring the Impact on Household Welfare in Pakistan. Pakistan Economic and Social Review, 42(1/2), 87–102. Retrieved from (2022, December 13) http://www.jstor.org/stable/25825255
28. Hussain, I. (2006). Evolution of Islamic banking. Journal of Islamic Banking and Finance, 23(3), 73-79.
29. Khan, M. A. (2003). Zakah accounting and auditing: Principles, rules and experience in Pakistan. Islamic Economic Studies, 10(2).
30. Tahir, P. (2012). Does the amended 1973 constitution provide a mechanism to end corruption and ensure the economic security of Pakistan? The eighteenth amendment revisited, 110-128.
31. Shahab, N. B. (2018). Fiscal Decentralization in Pakistan: Past, Present and Future. Pakistan Administrative Review, 2(4), 357-372.
32. Amjad, Z. S., Mustafa, U., & Farooq, S. (2018). Targeting and effectiveness of social safety net programs: the case of Zakat and BISP in Pakistan. Must Journal of Social Sciences and Humanities, 4(2), 134-167.
33. Richardson, G. (2004). Waqf Resources in Pakistan''. Islam and Social Policy, 156.
34. Khan, S. N., & Qutub, S. (2010). The Benazir Income Support Program and the Zakat program: A political economy analysis of gender. London: Overseas Development Institute (ODI), 1-42.
35. Mahmood, S. (2016). The role of bait-ul-maal in the development of education in Punjab (Doctoral dissertation, University of Management and Technology Lahore).
36. Bukowski, A. (2014). Social Role of Alms (zakat) in Islamic Economies. Annales. Etyka w Życiu Gospodarczym, 17(4), 123-131.
37. Ahmad, M., Dziegielewski, S. F., Tariq, I., & Bhutta, A. Z. (2017). Zakat as a social safety net: assessing its perception in a less-developed rural district in Pakistan. Journal of Social Service Research, 43(3), 369-380.
38. Ganiyev, A. (2020). Institution of zakat in colonial Malaysia. The Light of Islam, 2020(1), 10-18.
39. Ab Rahman, A., Alias, M. H., & Omar, S. M. N. S. (2012). Zakat institution in Malaysia: Problems and issues. Global Journal Al-Thaqafah.
40. Oybekovich, A. G., Shah, H. S., & Ayaz, M. (2017). The Role of the Zakat System during the Colonial-period in Malaysia and Uzbekistan. Islamic Banking and Finance Review, 4, 40-54.
41. Elsayed, E. A., & Zainuddin, Y. (2020). Zakat information technology system design, zakat culture, and zakat performance–a conceptual model. International Journal of Advance Science and Technology, 29(9).
42. Ahmad, W.M.W. and Abdullah, L.H. (2022) Development of Zakat in Malaysia: Past and Present. 1st . Kuala Luppur: University of Malaya Press. 103-111.
43. Wahab, N. A., & Abdul Rahman, A. R. (2012). The efficiency of Zakat Institutions In Malaysia: An Application of Data Envelopment Analysis. Journal of Economic Cooperation & Development, 33(1).
44. Yaakub, N. A., Ramli, N. M., Muhamed, N. A., & Muhammad, I. (2016). Analysis of e-payment applications: a case study of one of the zakat institutions in Malaysia. Journal of Techno-Social, 8(2).
45. Wahid, H., & Kader, R. A. (2010). Localization of Malaysian zakat distribution: Perceptions of amil and zakat recipients. In Proceedings of Seventh International Conference. The Tawhidi Epistemology: Zakat and Waqf Economy (pp. 461-484).
46. Bakar, M. A. (2018). Concept of revenue, expenses and liabilities in accounting for zakat, waqf and baitulmal in Malaysia: An analysis from a shariah perspective. International Journal of Zakat, 3(4), 1-16.
47. Ahmad Razimi, M. S., Romle, A. R., & Muhamad Erdris, M. F. (2016). Zakat management in Malaysia: A review. American-Eurasian Journal of Scientific Research, 11(6), 453-457.
48. Kaslam, S. (2009). Governing zakat as a social institution: The Malaysian perspective. Social and Management Research Journal (SMRJ), 6(1), 15-32.
49. Yahaya, M. H., & Ahmad, K. (2019). Factors affecting the acceptance of financial technology among asnaf for the distribution of zakat in Selangor-A Study Using UTAUT. Journal of Islamic finance, 8, 035-046.
50. Fidlizan Muhammad, M. Y. M. H., Salwa Amirah Awang, Abdul Majid Tahir Mohamed. (2012). KEPELBAGAIAN KAEDAH PUNGUTAN ZAKAT: ANALISIS DI PUSAT PUNGUTAN ZAKAT-MAJLIS AGAMA ISLAM WILAYAH PERSEKUTUAN DARI TAHUN 2003-2009. Jurnal Syariah, 21, 329-348.
51. Yusoff, M. B. (2012). Zakat distribution and growth in the federal territory of Malaysia. Journal of Economics and Behavioral Studies, 4(8), 449-456.
52. Al Quran, 9: 60
53. Possumah, B. T. (2016). Had Kifayah Zakah and Adequacy of Income Redistribution: A Proposal Framework. International Journal of Zakat, 1(1), 36-49.
54. binti Ismail, I. A., & bin Hussain, M. N. (2017). Productive Zakat Distribution by Zakat Institutions in Malaysia. International Journal of Academic Research in Business and Social Sciences, 7(3), 554-565.
55. Patrik Aspers and Ugo Corte, "What Is Qualitative in Qualitative Research," Qualitative sociology 42, no. 2 (2019): 142.
56. The Zakat & Ushr Act, Ch:4, Article: 08 (1980). Retrieved from (2022, December 21) https://zakat.punjab.gov.pk/system/files/zakatushr1980.pdf
57. Disbursement procedures of Zakat programs, 19 (2018). Retrieved from (2022, December 21) https://swkpk.gov.pk/wp-content/uploads/2018/01/Zakat-Disbursement-Procedures.pdf
58. N. S. (2006). Providing for the resource shortfall for poverty elimination through the institution of Zakat in low-income Muslim countries. International Journal of Economics, Management and Accounting, 14(1).
59. Azam, N. (2011). Beggarization: beggary as an organized crime in Pakistan (Doctoral dissertation, University of Kansas).
60. Ismail, A. G., & Shaikh, S. A. (2017). Where is the place for zakat in sustainable development goals? Where is the Place for Zakat in Sustainable Development Goals?
61. AHMED, M. (2016). DOES DECENTRALISATION ENHANCE RESPONSIVENESS TO PEOPLE’S NEEDS? Empirical Evidence from Pakistan. Pakistan Journal of Applied Economics Volume 26, Special Issue.
62. Kasim, A. H., & Abdullah, N. A. H. (2022). The efficacy or effectiveness of zakat management systems in Brunei, Malaysia and Indonesia.
63. Ahmad, R. A. R., Othman, A. M. A., & Salleh, M. S. (2015). Assessing the satisfaction level of zakat recipients towards zakat management. Procedia Economics and Finance, 31, 140-151.
64. Taha, R., Zulkifli, M. F., Embong, M. R., & Nor, M. N. M. (2017). Zakat distribution in the East Coast: Recipients’ view. Pertanika Journal Of Social Science And Humanities, 25, 255-266.
65. Abidin, S., Saad, R. A. J., & Muhaiyuddin, N. M. M. (2014). Evaluating Corporate Reporting on the Internet: The Case of Zakat Institutions in Malaysia. Jurnal Pengurusan, 42.
66. Rosele, M. I., Muneem, A., Rahman, N. N. B. A., & Ali, A. K. (2022). The Digitalized Zakat Management System in Malaysia and the Way Forward. AL-IHKAM: Jurnal Hukum & Pranata Sosial, 17(1), 242-272.
67. Roshaiza Taha et al., "Zakat Fund in Malaysia: Where Does It All Go?" Management & Accounting Review (MAR) 16, no. 1 (2017): 141.
68. Salleh, M. C. M., & Chowdhury, M. A. M. (2020). Technological transformation in Malaysian zakat institutions. International Journal of Zakat, 5(3), 44-56.
69. Migdad, A. (2019). Managing zakat through institutions: the case of Malaysia. International Journal of Islamic Economics and Finance Studies, 5(3), 28-44.
70. Lembaga Zakat Selangor. Retrieved from (2022, December 21) https://bayarzakatmalaysia.my/home-english/?gclid
71. Sila klik pada tahun untuk papar statistik kadar nisab terperinci Zakat Harta. Retrieved from (2022, December 21) https://baitulmal.jawhar.gov.my/zkt_nharta_listyear.php.
72. Zaman, N., Kamarudin, M., & Asman, N. (2017). Zakat Collection and Distribution in Malaysia. Intercontinental Journal of Finance Research Review, 5(2), 86-91.
Published
2024-06-29
How to Cite
Iqbal, Dr. Hafiz Atif, and Mohd Roslan Bin Mohd Nor. 2024. “The The System of Zakat in Pakistan and Malaysia [A Comparative and Analytical Study]”. Al-Az̤vā 39 (61). Pakistan, 11-28. https://doi.org/10.51506/al-az̤vā.v39i61.712.
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