The important of zakah management institution is for a socioeconomic organization the Muslim community, one of the main elements in the implementation of zakah and the nourishment of Islamic philanthropy. It is a responsibility for an effective collection and distribution of zakaah that has been conducted and handled holistically. The rise in the collection of zakah and the efficiency of the distribution of zakah is supposedly and can be expected. Accordingly, a distribution mechanism through the wakalah zakah method has been implemented at several zakah institution in Malaysia. Wakalah is the basis for a zakah refund by the Zakah institution to entities (individuals, companies, employers and higher educational institutions) who pay zakah for redistribution to eligible individuals. This wakalah zakah is a smart sharing initiative which is the involvement of muzakki (zakat issuer) to participate in zakah distribution. Since the distribution is performed by the muzakki itself, the monitoring activity on the distribution of zakah funds through wakalah concept must to have a standard uniformity in order for the zakah funds to be distributed efficiently. This study selected the two Zakah Institution of Lembaga Zakat Selangor (LZS) and Pusat Zakat Melaka (PZM) as comparing monitoring zakah distribution through wakalah. On that purpose, this study has two objectives. First is to identify and compare the implementation of wakalah method between LZS and PZM. Second is to analyze and compare the monitoring system of zakah distribution through wakalah zakah adopted by LZS and PZM. The results show is efficient in monitoring system and management is truly consent on monitoring to ensure accountability and responsibility of muzzaki in managing of distribution zakah funds through wakalah. Meanwhile, PZM’s wakalah zakah is in infant stage and PZM is going to refinement and used LZS wakalah zakah system as model for refinement process.
Wakalah, Zakah, Monitoring, Muzzaki.
Monitoring the Sialome on Human Immune Cells.
O'Farrell LK, Fraser AD, Davey GP
Methods in molecular biology (Clifton, N.J.). 2022; 2370(): 323-329
B-Cell Analysis for Monitoring Patients Undergoing B-Cell Depletion for the Treatment of Autoimmune Diseases.
Damoiseaux JGMC, van Beers JJBC, Busch M, van Paassen P
Methods in molecular biology (Clifton, N.J.). 2022; 2313(): 45-55
Perceptions of Positive Parenting Predict Increases in Resilience for Low Neurotic and High Agreeable Adolescents.
KaniuÅ¡onytÄ— G, Laursen B
Personality and individual differences. 2022; 185():
Tracking social media during the COVID-19 pandemic: The case study of lockdown in New York State.
Miao L, Last M, Litvak M
Expert systems with applications. 2022; 187(): 115797
Assessment of Mitochondrial Protein Composition and Purity by Mass Spectroscopy.
Tang A, Wang Y, Taylor NL
Methods in molecular biology (Clifton, N.J.). 2022; 2363(): 121-152